Belgian flexi-job net pay 2026 : calculation and exemption cap
How much do you actually keep from a flexi-job? No personal social security contribution, tax exemption up to €18,440/year in 2026 (unlimited for retirees). Free, instant calculation.
Parameters
Enter your flexi-pay to see the net and tax situation.
Why a flexi-job is almost always 100% net
The flexi-job scheme is designed as simple supplementary income: unlike an ordinary salary, there is no personal social security contribution on your side (only your employer pays a special 28% employer contribution, which doesn't reduce your pay). As long as you stay below the annual cap, there's no withholding tax either: every gross euro is a net euro.
1. The exemption cap (2026)
- €18,440/year for a non-retiree (employed at least 4/5 time with another employer).
- No cap for a retiree, full exemption, regardless of the amount earned through flexi-jobs.
2. Above the cap
The portion above €18,440 becomes taxable, as ordinary income, but the exact taxation depends on your marginal bracket, calculated together with the rest of your income at tax return time. It's not a simple proportional withholding at source: it's settled at tax return time, taking into account all your combined flexi-jobs (even across several employers).
What this calculator does not cover
This tool doesn't verify your eligibility for the flexi-job scheme (allowed sector, main employment status), check with the NSSO for current conditions. It also doesn't calculate the exact tax due on the portion above the cap: for that, use the site's income tax (IPP) calculator, adding this amount to your other taxable income.
Frequently asked questions
How much social security is due on a flexi-job?
No personal social security contribution is owed by the worker. Only the employer pays a special 28% employer contribution, with no impact on your net pay.
Is flexi-pay really 100% net?
Yes, as long as you stay below the annual tax cap (€18,440 in 2026 for a non-retiree, no cap for a retiree): no contributions, no withholding tax, fully tax-exempt.
What happens if I exceed the cap?
The portion above €18,440 becomes taxable and is taxed as ordinary income on your annual tax return, at a rate that depends on your overall tax situation (other income, marginal bracket). It's not a simple proportional withholding: it's settled at tax return time.
Does the cap apply per employer or in total?
In total, across all employers combined. If you combine several flexi-jobs, each employer may individually stay below the cap without knowing it, the excess is calculated automatically at tax return time, based on your 281.10 tax slips.
Who can take on a flexi-job? Full-time workers too?
Yes: "employed at least 4/5 time with another employer" includes full-time, a full-time employee is therefore eligible too, not just 4/5-time workers. Retirees are also eligible. The precise conditions (allowed sectors, employment status) are set by the NSSO and evolve, check your eligibility before signing a flexi-job framework agreement.
Is the cap different for retirees?
Yes: retirees (first-pillar statutory pension, including early retirement or survivor's pension) have no cap, all their flexi-job income is exempt, regardless of the amount.
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