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Are flexi-jobs allowed in pharmacies?
Since 1 July 2026, flexi-jobs have in principle been possible throughout the private and public sectors. A limited number of sectors have chosen not to participate in the system through a so-called ‘opt-out’.
Joint Committee No. 313 for pharmacies and pricing offices is not one of these excluded sectors. As a pharmacy, you can therefore in principle employ a flexi-job worker.
However, you need to look beyond the sector in which you operate. The specific role performed by the flexi-job worker is also a determining factor.
Can a pharmacist work as a flexi-job worker?
Since 1 July 2026, roles within healthcare professions are no longer excluded from the flexi-job scheme as a matter of principle. However, the rules governing access to regulated professions continue to apply in full.
This means that anyone performing activities reserved for pharmacists as part of a flexi-job must hold the diplomas, qualifications and authorisations legally required to perform those activities.
The flexi-job status therefore cannot be used to circumvent the requirements for access to the profession.
Pharmacists, pharmaceutical-technical assistants and other employees of a pharmacy open to the public can now be employed under the flexi-job scheme, provided they meet the applicable conditions.
Since 1 July 2026, a flexi-job worker may also perform a role that falls under a regulated healthcare profession, provided that they meet all the legal requirements for access to that profession.
For other administrative, logistical or support roles, a professional healthcare qualification is generally not required.
Simply giving a role a different job title is not enough. The tasks actually performed by the employee determine the conditions under which a flexi-job is possible.
Would you like to hire someone under the flexi-job scheme? Check in advance which tasks the person will actually perform and, where applicable, whether they hold the required diploma, recognition or other specific qualification.
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Who is eligible for a flexi-job?
Even if the role itself is eligible, the employee must still meet the conditions of the flexi-job scheme.
In principle, the 4/5 rule applies to employees. Anyone wishing to take on a flexi-job must have worked at least 4/5 for one or more other employers during the third quarter preceding the quarter in which the flexi-job is performed.
This is known as the T-3 reference quarter.
This employment condition does not apply to pensioners.
There are also several restrictions on combining different forms of employment. For example, an employee cannot perform a flexi-job for an employer for whom they are already working during the same quarter under a regular employment contract or statutory appointment.
A flexi-job with a company affiliated with the main employer is also not permitted. Since 1 July 2026, however, an exception applies to employees who are already employed full-time by one or more other companies.
Moving from full-time to 4/5? Take the waiting period into account
An additional restriction applies to employees who reduce their working hours.
Someone who moves from full-time employment in quarter T-4 to 4/5 employment in quarter T-3 cannot immediately use the newly available time to take on a flexi-job.
In that case, a waiting period of two quarters applies.
Certain other reductions in working hours may also have an impact. It is therefore advisable to check in advance whether the candidate meets all the applicable conditions.
How much should you pay a flexi-job worker?
Outside the hospitality sector, the basic flexi-wage must be at least equal to the wage scale applicable to the role performed by the employee.
If no wage scale has been established, at least the guaranteed average minimum monthly income (GAMMI) applies.
In addition to their wage, the flexi-job worker receives flexi-holiday pay. This amounts to 7.67% and is paid together with the wage.
As an employer, you pay a special employer contribution of 28% on the total flexi-wage, including flexi-holiday pay.
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Is there a maximum flexi-wage?
Yes. In addition to a minimum, there is also an upper limit.
In principle, the flexi-job worker’s basic wage may not exceed 150% of the minimum basic wage applicable to the role or the GAMMI if no wage scale applies.
Allowances, bonuses and benefits granted pursuant to statutory or regulatory provisions or collective labour agreements are not taken into account when calculating this 150% limit.
In this way, the legislator aims to prevent the flexi-job scheme from being used for specialised roles paid at very high hourly rates.
How much can a flexi-job worker earn tax-free in 2026?
An annual tax ceiling applies to non-pensioned flexi-job workers.
For income year 2026, this indexed ceiling amounts to €18,440.
If an employee earns more through flexi-jobs, the portion of their income exceeding this ceiling will no longer be tax-exempt. Exceeding the ceiling does not in itself affect the flexi-job status for Belgian social security purposes.
This tax ceiling does not apply to pensioners. Depending on their personal situation, other rules may apply to combining a pension with professional income.
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A flexi-job offers flexibility, but it also comes with a number of administrative obligations.
1. First conclude a framework agreement
Before the first period of employment, you must conclude a written framework agreement with the flexi-job worker.
This must include, among other things:
2. Conclude a flexi-job employment contract
For the actual employment, you must then conclude a flexi-job employment contract.
This is concluded for a fixed period or for clearly defined work and may be agreed in writing or orally.
3. Submit a Dimona declaration
A Dimona declaration must be correctly submitted before the work begins.
The Belgian National Social Security Office (NSSO) automatically checks whether the employee meets the required employment conditions.
4. Record the hours worked
You must also have a system in place to record and keep track of the flexi-job worker’s working hours.
This can be done, for example, through the alternative attendance registration system, an appropriate electronic time-recording system or a daily Dimona declaration stating the start and end times.
5. Submit the flexi-wage data
In addition to the quarterly DmfA declaration, the employer must also submit the flexi-job worker’s wage data every month so that their flexi-income counter on mycareer.be can be updated.
When can a flexi-job be useful for your pharmacy?
Flexi-jobs can be useful for pharmacies looking to meet temporary staffing needs for roles that qualify under the scheme.
For example, you could use them to provide additional administrative or logistical support during holiday periods, busy periods or other temporary peaks.
The key question is therefore not simply: “Can my pharmacy hire flexi-job workers?” You also need to consider which role and which specific tasks the employee will perform.
This is precisely where pharmacies need to pay particular attention.
What about competition between pharmacies?
Another point to consider in the pharmacy sector is the employee’s duty of loyalty.
During the performance of their employment contract, employees have a duty of loyalty towards their employer and may not engage in competing activities that could harm their employer. This issue may arise, for example, when an employee wishes to take on a flexi-job at another nearby pharmacy alongside their main job.
Whether such an activity is compatible with the employee’s main employment must be assessed on a case-by-case basis. Factors to consider include the nature of the activities performed, the geographical proximity of the pharmacies concerned and any relevant provisions in the employment contract.
It is therefore advisable to carefully assess the situation in advance if an employee is considering taking on a flexi-job at another pharmacy, particularly if that pharmacy could be regarded as a competitor of their main employer.
