What is the new minimum flexi wage (hospitality) from 1 September 2026?
In the hospitality sector (JC 302), a specific flat-rate minimum flexi wage applies. From 1 September 2026, it looks like this:
| Minimum hourly flexi wage (hospitality) | Until 31 August 2026 | From 1 September 2026 |
|---|---|---|
| Minimum hourly flexi wage | 11.87 euros | 12.11 euros |
| Flexi holiday pay (7.67%) | 0.91 euros | 0.93 euros |
| Total per hour | 12.78 euros | 13.04 euros |
This is an indexation of 2%. Important: the maximum is indexed as well. If you were already paying your flexi-jobbers more than 13.04 euros per hour, nothing changes legally, although your agreement may contain an indexation clause. So it is worth checking.
Flexi holiday pay is not paid out later, but immediately, together with the wage. For the flexi-jobber, gross equals net: there are no social security contributions and no withholding tax.
Why is the flexi wage rising now?
The minimum flexi wage in the hospitality sector follows the pivot index: each time that index is exceeded, the amount rises by 2%. Since a recent change in the law, this adjustment only takes place three months after the index is exceeded, rather than the following month. The previous indexation dates from 1 March 2026, when the amount went from 12.53 to 12.78 euros.
What does a flexi-jobber really cost?
In addition to the flexi wage, you as an employer pay a single special employer's contribution of 28%, calculated on the full flexi wage including holiday pay and any supplements. No ordinary NSSO contributions, no additional employer charges on top. The calculation is therefore simple:
- Total hourly cost = everything you pay out per hour × 1.28
In concrete terms, at the new minimum:
| Flexi wages hospitality (from September 2026) | Amount |
|---|---|
| Flexi wage + holiday pay | 13.04 euros |
| Employer's contribution 28% | 3.65 euros |
| Total cost per hour | 16.69 euros |
Until the end of August, that figure was 16.36 euros. The difference is therefore 33 cents per hour. If you use 1,000 flexi hours per year, that adds around 330 euros. Manageable, but still something to factor into your budget for the autumn, certainly with the year-end peak approaching.
Good to know: within the hospitality sector, you also need to take into account any night premiums, Sunday supplements or company-level premiums, as well as net expense allowances (such as a clothing allowance or a commuting allowance).
All costs of a flexi-job: wage, holiday pay, supplements and the employer's contribution, are fully deductible business expenses.
And outside the hospitality sector? Different rules apply
This is where confusion arises most often. The flat-rate minimum of 13.04 euros applies exclusively in the hospitality sector. In all other sectors, it works differently:
- You pay the flexi-jobber the sectoral scale wage for the position he or she performs: exactly the same as for a permanent employee in that position.
- If your sector has no wage scale for that position, you fall back on the guaranteed average minimum monthly income (GAMMI).
- Supplements and premiums that apply in your sector: night work, Sundays, public holidays, also apply to flexi-jobbers. You pay the 28% on those amounts too.
Since 1 July 2026, you can also work with flexi-jobbers in all sectors of the private and public sector, unless your sector excludes itself via an opt-out. New opt-outs can take effect on 1 October 2026 at the earliest.
! Don't forget the maximum wage !
There is not only a floor, but also a ceiling — and the inspection services do check on this:
- In the hospitality sector, a fixed maximum of 23.06 euros per hour has applied since 1 July 2026, holiday pay included. This amount replaces the former 150% rule and is indexed along with the minimum.
- In all other sectors, the flexi-jobber's basic wage may not exceed 150% of the minimum basic wage for that position, unless a sectoral collective labour agreement sets a different limit. Since 1 July 2026, that 150% is calculated on the basic wage only: statutory premiums and supplements no longer count towards it.
If you exceed the maximum, the NSSO and the tax authorities may reclassify the employment as ordinary employment, with all the contributions that entails.
Frequently asked questions
- What is the minimum flexi wage in September 2026? In the hospitality sector, the minimum is 13.04 euros per hour from 1 September 2026: 12.11 euros flexi wage plus 0.93 euros flexi holiday pay. In other sectors, the sectoral scale wage for the position performed applies.
- How much does a flexi-jobber cost an employer? You pay the flexi wage including holiday pay, plus a special employer's contribution of 28%. At the minimum (in the hospitality sector), that comes to 16.69 euros per hour. All costs are tax-deductible.
- Does the minimum flexi wage also apply outside the hospitality sector? No. The flat-rate amount applies only in JC 302. In all other sectors, you pay the sectoral scale for the position, or the GAMMI if no scale exists.
- How much can a flexi-jobber earn tax-free in 2026? For income year 2026, the tax-exempt ceiling has been indexed to 18,440 euros. That ceiling does not apply to retired flexi-jobbers.
- Can I work with flexi-jobbers in my sector? Since 1 July 2026, in principle yes: flexi-jobs are open in all private and public sectors. Sectors can still exclude themselves via an opt-out. New opt-outs take effect on 1 October 2026 at the earliest.
Hiring flexi-jobbers without the administrative hassle
Flexi-jobs remain one of the most cost-efficient ways to absorb peaks in activity. But the rules of the game change quickly: new amounts, new sectors, new ceilings.
At TRIXXO Jobs, we handle the entire process for you: from finding suitable flexi-jobbers to the framework agreement, the Dimona declaration and correct payroll processing. That way you can be sure you stay within the rules, and you keep time free for your business. Looking for flexi-jobbers for the autumn? Contact a TRIXXO office near you and we'll look at the options together.