Expansion of Flexi-Jobs Starting July 1, 2026

Please note: The draft law is currently being debated in parliament. The proposed date of entry into force is July 1, 2026.
In accordance with the federal coalition agreement, the government is introducing a number of changes regarding flexi-jobs. A flexi-job is an additional job that individuals combine with their main profession or with retirement. Flexi-jobs are beneficial for both employees and employers. Employers can deploy staff flexibly, and the employees concerned can earn extra income under favourable conditions. This article lists the main changes from the draft law of May 8, 2026. 
 

The main changes to the flexi-job system are as follows:

  • Expansion to all sectors: The flexi-job system will be expanded to all private and public sectors. Previously, the flexi-job system was limited to a select number of sectors, such as hospitality and retail.
  • Opt-out system: All sectors have the option to request a full or partial opt-out.
  • An exception will be made to the prohibition on performing flexi-jobs for an affiliated company: It is prohibited to perform a flexi-job for a company affiliated with the employer, such as a parent-subsidiary company or a company with which the employer forms a consortium. An exception to this prohibition is provided for employees who already have regular full-time employment with an affiliated company. This exception also applies to temporary workers. They may therefore also work as flexi-jobbers for an affiliated company of the temporary work agency, provided they are already made available full-time by that agency.
  • Limitation of flexi-wage restricted to the base wage: The limitation of the flexi-wage to 150% of the minimum base wage no longer applies to the total flexi-wage, but to the base wage that forms part of the flexi-wage. Bonuses and benefits such as overtime pay, premiums for night work or work on public holidays, etc., may be granted to the flexi-jobber without being subject to the limitation. 
  • Maximum hourly wage in the hotel sector: In the hotel sector (PC 302), a maximum hourly wage of 21 EUR is imposed.




BDO is happy to advise you on any questions regarding flexi-jobs within your company.

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