Originally, in fact since the end of 2015, flexi-work jobs were intended for people who wanted to earn extra money in the hospitality industry. The flexi-job statute is open to individuals who are registered as employees with another employer and work at least on a 4/5 basis.
However, since 1 January 2018 other employers can also take advantage of this measure. Retirees can now also take on flexi-work jobs.
Bearing in mind that this statute is more advantageous than regular employment for both the employer and the employee, it would be interesting to look into its advantages with respect to the employment of your workforce.
As an employer, you will only pay a 25% employer’s contribution.
Withholding tax and regular social security contributions do not apply.
As an employee, your gross pay will be your take-home pay.
Which employers qualify?
A restrictive list of joint industrial committees within which the application of this statute is possible, applies:
- PC 118.03
- PC 119 Trade in food products
- PC 201 Self-employed retail
- PC 202 Food retail
- PC 202.01 Medium-sized food businesses
- PC 302 Hotel business (hospitality industry)
- PC 311 Large retail stores
- PC 312 Department stores
- PC 314 Hairdressing and beauty care
If the company is covered by a joint industrial committee in this list, it is entitled to use flexi-job workers also via temporary employment contracts.
Which employees qualify?
As explained above, flexi-work jobs are intended for individuals who already have another job and for retirees.
Workers’ criteria:
- An employee must have achieved a minimum performance of 80% in reference quarter T-3 at one or more employers other than the employer for whom the flexi-work job is performed. The reference quarter is the employment quarter of the flexi-work job -3 quarters.
- An employee must not have been employed on the basis of another employment contract of at least 80% by the employer for whom the flexi-work job is performed.
- The employee must not be completing a notice period (or period covered by compensation in lieu of notice) at the same employer where the flexi-work job is performed.
What about wages?
Sectoral pay scales do not apply to flexi-work jobs. The minimum hourly flexi-job wage is €10.97 (as of 01/01/2022), supplemented by 7.67% holiday pay (€0.84).
Any sectoral allowances due should also be paid to flexi-job workers. For example: The €2/hour allowance for Sunday work in the hospitality industry. However, these allowances are considered part of the flexi-job wage, i.e. the same contributions and deductions apply.
As an employer, you are free to pay a higher wage than the minimum wage. You should then take into account that the 25% extraordinary employer’s contribution will be levied on the total wages.
Would you like further information?