
In brief: Flexi-jobs have become a cornerstone of supermarket recruitment in Belgium. They allow additional workers to be hired with reduced social charges (28% employer contribution, no employee contribution). But the conditions are strict: the flexi-job worker must have a main job of at least four-fifths of full-time hours or be a pensioner, and each shift requires a Dimona declaration. Shyfter automates flexi-job management from scheduling to declaration, so you stay compliant without administrative effort.
The flexi-job is an employment status specific to Belgium, created in 2015 for the hospitality sector and subsequently extended to other sectors including the food trade (Joint Committee 118). It allows a worker who already has a main job to carry out a supplementary activity under a favourable tax and social security regime.
For supermarkets, the flexi-job is an ideal solution for activity peaks. Saturday mornings, the eve of public holidays, festive periods: you need occasional reinforcements without increasing your fixed payroll. Flexi-job workers fill these needs with a flexibility that standard contracts do not permit.
In practice, supermarkets are among the largest users of flexi-jobs in Belgium. Some chains have up to 20% flexi-job workers in their weekend workforce.
The typical flexi-job worker in a supermarket: a full-time employee in another sector looking for supplementary income on Saturdays, or a pensioner who wants to stay active for a few hours a week. These profiles are reliable, experienced and often more consistently available than student workers outside of school holidays.
Using flexi-job workers also allows employers to trial candidates before offering them a permanent contract. A flexi-job worker who works regularly on Saturdays and performs well becomes a natural candidate for a part-time or full-time position. It is a form of recruitment by proof, without the initial commitment of a permanent hire.
A flexi-job is not a contract free from all constraints. The conditions are precise, and failure to meet them results in reclassification as a standard contract, with full social contributions called back.
The flexi-job worker must meet one of the following conditions:
The worker may not take a flexi-job with their main employer or with a related company. They may also not combine a flexi-job with a notice period, a career break or a time credit with the same employer.
The employer must verify that the flexi-job worker meets the legal conditions before the first shift. This involves checking the worker's status (via a certificate or by consulting the NSSO file). The employer must also conclude a flexi-job framework agreement before the start of the working relationship.
Two documents are required. The framework agreement defines the general conditions of the working relationship: role, remuneration, method of calculating working time. The flexi-job employment contract is concluded for each shift or work period. It may be oral if the duration is less than one day.
Flexi-jobs are not open to all sectors. The food trade (Joint Committee 118) has had access since the system was extended in 2018. Supermarkets, hypermarkets and food retail businesses may therefore use flexi-job workers for all their roles: checkout, shelf stacking, bakery, butchery, stock, reception. However, purely administrative functions (accounting, HR, management) are excluded from the scope in certain cases. Check with your payroll provider whether a specific role is eligible.
Each flexi-job shift must be the subject of a specific Dimona declaration. The applicable type is "FLX".
The FLX Dimona declaration must be submitted to the NSSO no later than the moment the flexi-job worker begins their shift. In practice, it is recommended to do this as soon as the shift is confirmed in the schedule, to avoid any delay on the day.
The FLX Dimona contains the start and end dates of the shift, the joint committee number (118 for supermarkets) and the employer's NSSO number. Unlike a standard Dimona, the FLX Dimona can cover a period (for example, Monday to Saturday) rather than a single day.
In Shyfter, the Dimona declaration is sent automatically as soon as the shift is confirmed. You do not need to log in to the NSSO portal or enter data manually. Shyfter's Dimona module manages the submission, confirmation and tracking of declarations for all your flexi-job workers.
The financial advantage of the flexi-job is clear for both parties. The social security regime is considerably lighter than a standard contract.
The minimum hourly wage for a flexi-job is indexed annually. In 2025, it stands at approximately 12.29 euros gross per hour (excluding holiday pay). Under Joint Committee 118, certain sectoral agreements provide for a higher minimum. The flexi-job wage is capped at 150% of the applicable sectoral minimum wage. In practice, most supermarkets offer a wage slightly above the minimum to attract the best profiles in a competitive labour market.
The employer pays a special social contribution of 28% on the flexi-job wage (25% employer contribution plus a 3% special contribution since 2024). This is significantly lower than the standard contributions of around 25 to 30% in employer charges, to which other contributions are added.
The flexi-job worker pays no social security contributions on their flexi-job wage. The wage is exempt from income tax up to 12,000 euros per year (annual ceiling; pensioners are not subject to this ceiling). Above this threshold, the flexi-job wage is added to taxable income.
The flexi-job worker is entitled to flexi-job holiday pay, calculated on the flexi-job wages received. This pay is disbursed by the National Office for Annual Holidays. However, the flexi-job worker is not entitled to the sectoral year-end bonus under Joint Committee 118, unless a company collective agreement expressly provides for it.
The flexi-job is not the only flexibility mechanism available. Student workers also offer reduced contributions (5.43% employer side on 475 hours). Agency workers cost more (agency multiplier coefficient) but require no administrative management. The choice between these statuses depends on your need: the flexi-job is ideal for regular and predictable reinforcements, agency work for urgent one-off replacements.
Managing a pool of flexi-job workers without a dedicated tool means hours spent calling, checking availability and entering declarations. Shyfter transforms this process into a few clicks.
Add your flexi-job workers to Shyfter with their complete profile: skills, possible departments, recurring availability. You have a clear view of your flexible workforce at all times.
When you need Saturday reinforcements, filter available flexi-job workers by time slot and skill. Assign them in one click. The shift appears in their mobile app and the Dimona declaration is sent automatically.
Need someone urgently? Send a notification to all flexi-job workers available for that slot. The first to accept is added to the schedule. No more cascade of phone calls on a Friday evening.
Shyfter keeps a complete history for each flexi-job worker: number of shifts completed, notification acceptance rate, late arrivals, cancellations. In a few seconds, you identify your most reliable flexi-job workers and those who habitually cancel at the last minute. This visibility helps you build a quality pool rather than recruiting blind.
Shyfter calculates the real cost of each flexi-job worker: hourly wage plus the 28% contribution, displayed directly in the schedule. You know exactly what your weekend reinforcement costs before confirming them. The integrated time-tracking system records actual hours for accurate export to your payroll provider.
At month end, hours worked by your flexi-job workers are exported in one click to SD Worx, Securex, Acerta, Liantis or any other payroll provider via Shyfter integrations. The export automatically identifies flexi-job hours (with the special 28% contribution) and distinguishes them from standard hours. No manual sorting, no mis-allocation errors.
If you manage several outlets, the same flexi-job worker can be shared between different stores. Shyfter centralises the flexi-job worker pool at group level and allows each store manager to draw from this common pool. Dimona declarations are automatically adapted to the actual place of work.
Social inspectorate checks on flexi-jobs have intensified in recent years. The most frequent violations carry serious consequences.
If the flexi-job worker does not meet the legal conditions (no four-fifths main job, no framework agreement, no Dimona), the contract is reclassified as a standard employment contract. The employer must then pay full social contributions retroactively — a considerable difference compared with the flexi-job regime.
A missing FLX Dimona declaration is penalised by a fine of 2,500 to 12,500 euros per offence. A late Dimona (submitted after the shift has started) may also be penalised.
In cases of deliberate fraud (sham flexi-jobs to evade social contributions), criminal penalties can reach 48,000 euros in fines and prosecution before a criminal court. The social inspectorate systematically checks for consistency between Dimona declarations and actual shifts worked.
The best protection is a system that verifies conditions upfront and generates declarations automatically. With Shyfter, every flexi-job is documented, declared and traceable. In the event of a check, you have a complete and reliable history.
Supermarkets are priority targets for the social inspectorate, due to the high volume of flexi-job workers and temporary staff. Checks often occur on Saturday mornings or the eve of public holidays, when temporary headcount is at its highest. The inspector verifies the presence of each worker, cross-references with current Dimona declarations and checks framework agreements. A complete and up-to-date file is your best defence.
Yes. Since 2023, pensioners may take a flexi-job with no limit on hours and no income ceiling. They do not need to have a main job at four-fifths since their pensioner status is sufficient. This is a highly sought-after profile in supermarkets, particularly for weekday shifts when students are not available.
The employer cost of a flexi-job worker is the gross wage plus 28% in contributions (25% + 3%). For a wage of 12.29 euros per hour, the total cost is approximately 15.73 euros. A standard employee under Joint Committee 118 costs on average 20 to 25 euros per hour in total employer cost (wage + contributions + holiday pay + year-end bonus). The saving is significant, but the flexi-job remains a supplement, not a replacement for your permanent team.
Yes. A flexi-job worker who works on a Sunday in a supermarket is entitled to the same premiums as other workers under Joint Committee 118. The 100% premium for Sunday work applies on top of the flexi-job wage. Shyfter automatically calculates the total cost (flexi-job wage + Sunday premium + 28% contribution) for each scheduled shift.