Expansion of flexi-jobs
Flexi-jobs in some sectors of industry
Flexi-jobs offer an employer the possibility of hiring extra staff in an advantageous employment status, for the employer as well as for the employee. Up to December 31, 2017, the possibility only existed for the catering industry. As from January 1, 2018, the flexi-jobs will be extended to a couple of other sectors of industry, among which:
- the independent retail business (joint industrial committee 201)
- the food business (joint industrial committee 119)
- the large retail businesses (joint industrial committee 311)
- the temporary work in any of these sectors.
What are the main conditions?
- An employee in a flexi-job needs to work a minimum of 4/5th with one or more employers in the 3rd quarter preceding the quarter in which the flexi-job starts. Whether or not this condition is fulfilled becomes clear at the time the Dimona-declaration is filed.
- The employee cannot have an employment agreement with the same employer of minimum 4/5th during the quarter in which the flexi-job is exercised
- As from January 1, 2018, retired employees and temporary teachers (without a fixed appointment by the government) can also start a flexi-job. On top of that, retired employees do not need to prove the fulfillment of the 4/5th employment condition.
What are the formalities?
- Employer and employee need to sign an umbrella agreement. This is an agreement where parties express their motivation to sign an employment agreement and agree on the modalities. This agreement at least will need to contain which function the employee will exercise and what the agreed upon hourly salary is. The 4/5th employment condition is a mandatory part of the umbrella agreement.
- For each employment a separate employment agreement for a determined period of time or for defined work needs to be concluded.
- A Dimona application must be filed prior to each employment.
- The employer must register the working hours. The start and end time of each performance in the scope of a flexi-job needs to be registered and a record should be kept. This registration can be done through the registered point-of-sale system, through the alternative system provided by the National Social Security Office or through the time registration system of the employer.
How is a flexi-job remunerated?
The salary of a flexi-job employee at present amounts to minimum € 9,18 per hour, regardless of the function exercised. This amount is subject to adjustments in the cost of living. If additional allowances are to be paid on top of the hourly salary (e.g. an allowance for work on Sundays or public holidays or night work), these are also considered to be flexi-salary.
On all of these additional allowances and on the basic salary, a 7,67% flexi-holiday pay is due.
The employee does not pay any social security contributions or withholding taxes on this salary. His full salary is in other words a net salary. The flexi-job employee nevertheless accrues social security benefits. The employer pays a special release settlement for the social security contributions of 25%.
