Flexi-job
With a flexi-job you earn extra untaxed alongside your main job or pension: no employee social security contribution and no tax on the flexi wage, up to a ceiling of 18,000 euros per year (2026). Condition: working at least 4/5 with another employer three quarters earlier. From 1 July 2026 it is possible in nearly all sectors.
How does it work?
You qualify if three quarters before the flexi-job (quarter T-3) you worked at least 4/5 with one or more other employers, or if you are retired. It is not allowed with the same employer as your main job. The flexi wage is at least the scale wage and (for the base wage) at most 150 percent of it; mandatory flexi holiday pay comes on top. You pay no social security or tax on it; your employer pays a 28 percent employer contribution.
Guarding the limits
The annual ceiling for non-retirees is 18,000 euros (2026); above it the excess is taxed as ordinary pay. Retirees have no ceiling. The hours do not count towards extra holiday rights in your main job, but you do build social rights through the employer contribution. Beware with shifts in your main job: you may not breach rest times between shifts and working time rules across both jobs combined.
From July 2026: also in industry
Flexi-jobs were long limited to hospitality, retail and care; from 1 July 2026 they are possible in nearly all private and public sectors, unless a sector explicitly excludes them. For technical profiles that opens doors: a maintenance technician solving breakdowns at another company on Saturdays, or a retired electromechanic continuing a few days a month. Compare with student work and temporary agency work for the other flexible statutes.
Frequently asked questions
May I do a flexi-job with my own employer?
No: in the same quarter you may not work with both an ordinary employment contract and a flexi-job for the same employer, and constructions through affiliated companies are also excluded. The flexi-job is meant as an extra on the side, not a cheaper alternative to your existing contract.
Does my flexi wage count in my tax return?
Within the ceiling the flexi wage is exempt and does not raise the tax rate on your other income. It is mentioned on your return (to check the ceiling). Above the ceiling the excess is taxed as ordinary pay, so keep your own count too.
Related on this site: The tight technical labour market: what you can do about it as an employer
Want to see what this means in practice?
Browse our open technical vacancies: every role shows a transparent salary range, the shift system and the premiums.