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Would you like to earn some extra money? Then a flexi-job could be the solution!

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What is a flexi-job?

Flexi-jobs are designed for workers who already have a job and for retirees who want to supplement their income. Flexi-jobs are possible in the hospitality industry or in retail. This new statute allows you to earn some extra money without having to pay extra taxes.

What are the conditions?

For employees: You must be employed on at least a 4/5ths contract with another employer. To check whether this condition applies, we look back three quarters. This is checked every quarter.

For pensioners: One must be retired at the end of the 2nd quarter preceding the quarter of employment. Example: If you want to start working on 01.01.2019 with the flexi-job status, you must be retired by October 2018.

These conditions are automatically checked during the Dimona declaration. When you receive the message 'Dimona accepted', the conditions are fulfilled.

Which documents need to be drawn up?

It is best to draw up a framework agreement that contains a number of mandatory mentions, such as the identity of the parties, the flexilon, a brief description of the function, the conditions, the manner and the term in which the flexi-agreement must be proposed, etc.

A employment contract is also concluded. This can be done in writing, but also orally. It may be a fixed-term contract, but also a contract for specific work, full-time or part-time, with a fixed or variable schedule.

How much is the flexi-job wage?

The legal minimum is € 10.28 per hour (in 2020). This consists of € 9.55 in wages and € 0.73 in holiday pay, which you get immediately. You can always negotiate a higher wage.

When working on Sundays and public holidays in the hospitality and retail industry, an extra premium has to be paid. This premium is a certain amount or percentage of the salary depending on the sector of employment. Additional payments (e.g. payments laid down in a collective agreement) or other benefits (so-called flexi-payments) are also possible.

No social contributions and taxes are paid by the employee on the flexi-pay. Gross pay = net pay. Consequently, this flexi-loon does not have to be declared in the personal income tax. However, you do build up social rights.

For the employer, there is a special employer's contribution of 25%. The same 25% rate also applies to any supplements, for Sundays and public holidays or night work.

There is no limit to the number of hours worked as a flexi-jobber and there is also no maximum limit to the salary of someone who works as a flexi-jobber.

Dimona and performance obligations

A Dimona FLX declaration must be made at the time of entry and exit. This declaration must be made at the earliest one month prior to the quarter in which the flexi-job takes place and, at the latest, at the time of hiring.

With a verbal employment contract, the employer makes a new Dimona declaration for each day that the employee is in service, stating the starting and ending times.

With a written employment contract, the employer makes one Dimona declaration for the entire period of the contract, but at least once per quarter(!).

A late Dimona is not possible. The employment will consequently not be accepted.

In which sectors is a flexi-job possible?

As mentioned above, flexi-jobs are only possible in the sectors of catering and retail. We are talking about supermarkets, clothing stores, butchers, bakers, hairdressers, etc.

Conclusion

A flexi-job is ideal if you want to earn some extra money or if you can use some extra help. There is no limit to the number of hours. Moreover, you can do more than one flexi-job and you can even do this during days off from your regular employer. It is fiscally advantageous for both the employee and the employer. The disadvantage for the employer is the administrative burden.

Thanks to this statute, extra-earners can work 'in the clear' without losing their wages. This is therefore a good solution for employers who are able to absorb certain peak moments in their business.

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Heidi Vergauwe

Dedicated and meticulous Payroll & HR Advisor, always willing to go for the extra (s)mile!