What does a flexi-jobber or student cost an employer in 2026?

Update 15 October 2026: this article has been checked against the 2026 figures. Student workers may work 650 hours a year at a 2.71 percent contribution, and since May 2026 light work is allowed from age 15. Flexi-jobbers earn tax-free up to 18,440 euros a year; the minimum flexi hourly wage in hospitality has been 12.11 euros since 1 September 2026 (13.04 euros including holiday pay) and the maximum is 21.00 euros (22.61 euros including holiday pay). Since 1 July 2026 flexi-jobs are possible in almost all sectors. The full 2026 rules are in our guide on the flexi-job hourly wage, rules and ceiling: anyshift.be

For many Belgian employers, flexi-jobbers and student workers are the go-to solution for bringing in staff quickly and flexibly. But what about the costs? Are they really cheaper than permanent employees or temp workers? In this article, we give a complete overview of the costs, with concrete figures for 2026.

1. Flexi-jobber: low costs, but not always straightforward

A flexi-jobber is a tax-friendly arrangement for employers. You pay:

• Gross wage = net wage: there are no taxes or social security contributions for the employee (up to the tax ceiling of €18,440 in 2026).
• Flexi holiday pay = 7.67%: you pay this on top of the gross wage, together with the wage.
• Employer contribution = 28%: you pay this special contribution to the RSZ on the wage plus the flexi holiday pay. There are no other social security contributions.

Calculation example (2026):

• Hourly wage flexi-jobber: €12.11 (hospitality minimum)
• With flexi holiday pay: €12.11 + 7.67% = €13.04
• Employer cost: €13.04 + 28% = €16.69/hr

Important: this only applies if the employee worked at least 4/5 for another employer in quarter Q-3 (the third quarter before the flexi-job), or is retired. Always check this through official channels.

👉 See also our frequently asked questions.

2. Student: cost-effective, but with a ceiling

Students work with a reduced RSZ contribution up to 650 hours per year. You pay:

• 2.71% RSZ for the student
• 5.42% RSZ for the employer

Once those 650 hours are exceeded, the regular social security contributions apply, just like with a permanent employee.

Calculation example (student with 650hr entitlement):

• Hourly wage student: €12.00
• Employer cost: €12 + 5.42% = €12.65/hr

Note: once the limit is exceeded, the costs suddenly rise sharply. So use a platform like AnyShift to keep proper track of the remaining hours.

3. Comparison with a regular employee or temp worker

Here you can see the costs in perspective:

• Flexi-jobber: Net = gross wage, RSZ 28% (on wage + 7.67% holiday pay), very high flexibility, no notice period
• Student: Net = wage - 2.71%, RSZ 5.42%, high flexibility, no notice period
• Temp worker: Normal RSZ, 30-40% + agency margin, variable flexibility, notice via the agency
• Permanent employee: Normal RSZ, 35-50% total, limited flexibility, notice period applies

4. Which option do you choose as an employer?

It depends on your sector, needs and timing:

• Do you have peak moments such as weekends or seasonal rushes? Then flexi-jobbers are ideal.
• Do you work with young people during holiday periods? Students are cost-effective.
• Are you looking for sustainable deployability and experience? Then it pays to invest in a part-time or permanent member of staff.

5. How does AnyShift help?

As an employer, you do not have to check anyone's status or handle the administration yourself. Through our platform you get:

• Only candidates who are in order with RSZ/Student@work
• Real-time view of remaining hours
• Automatic matching with flexi-jobbers and students
• Less risk, faster onboarding

Discover our locations
Want to know more? Go to our employers page