What does a flexi-jobber or student worker cost in 2026? Worked examples and a Dimona checklist for employers

"Flexi-job cost employer", "what does a student worker cost" and "declare Dimona flexi" are the questions employers type most often in 2026 before bringing in extra staff. The answer is more concrete than you think. A flexi-jobber costs you the flexi pay plus 7.67 percent flexi holiday pay, and on top of that a special employer contribution of 28 percent, nothing else. A student worker costs you the gross pay plus a 5.42 percent solidarity contribution, as long as they stay within their 650 hours. In this article we calculate per hour and per shift what that means for hospitality, retail and logistics, compare with a temp worker and go through the Dimona rules that make the difference between a favourable status and an expensive regularisation.

The two statuses at a glance

A flexi-jobber is someone who works at least four-fifths elsewhere (measured in the third quarter before the employment) or is retired. For them gross equals net: no social security, no withholding tax, up to a ceiling of 18,440 euros a year in 2026. For you as employer a special contribution of 28 percent replaces all ordinary employer charges. Since 1 July 2026 it is possible in virtually all sectors, unless the sector explicitly opts out.

A student worker works under a student employment contract and may work 650 hours per calendar year in 2026 at the reduced rate. You pay a 5.42 percent solidarity contribution instead of the ordinary employer contributions, the student pays 2.71 percent. From the 651st hour you both fall back on the ordinary social security contributions.

Which status you choose depends on who is available: during weekdays you find students more easily, in the evenings and at weekends flexi-jobbers. Our blog on the differences explains it: anyshift.be

Worked example 1: a flexi-jobber in hospitality

In hospitality the minimum flexi hourly wage has been 12.11 euros per hour since 1 September 2026, or 13.04 euros including the 7.67 percent flexi holiday pay. The maximum is 23.06 euros per hour including holiday pay. On the total you pay 28 percent employer contribution.

• Minimum wage: 12.11 euros plus 7.67 percent holiday pay is 13.04 euros. Plus 28 percent contribution gives 16.69 euros total cost per hour. The flexi-jobber keeps 13.04 euros net.
• Common wage of 15 euros: 15 euros plus holiday pay is 16.15 euros. Plus 28 percent gives 20.67 euros per hour.
• A Saturday evening shift of 6 hours at 15 euros therefore costs you 124 euros, all in. If the flexi-jobber works on Sunday, the Sunday premium of 2 euros per hour (maximum 12 euros a day) is added, and you pay the 28 percent on that too.

What you do not pay: no ordinary 25 percent social security, no double holiday pay afterwards, no cost for absence, because you only pay hours actually worked.

Worked example 2: a student worker in retail or hospitality

For a student worker the sector scale for the role applies, with a percentage for minors. In hospitality the 2026 scale for a junior waiter or kitchen assistant from age 18 is 15.20 euros gross per hour, for a waiter or bartender 16.88 euros. A 17-year-old gets 90 percent, a 16-year-old 80 percent and a 15-year-old 70 percent.

• Student aged 18, kitchen assistant: 15.20 euros gross plus 5.42 percent solidarity contribution gives 16.02 euros total cost per hour. The student keeps 14.79 euros net, because no withholding tax is deducted.
• Student aged 16, shelf stacker in retail at 80 percent of a 14 euro scale: 11.20 euros gross plus 5.42 percent gives 11.81 euros per hour.
• A working week of 5 days of 7 hours at 15.20 euros costs you 561 euros. A student is therefore cheaper per hour than a flexi-jobber, but only widely available during the day and in school holidays, and only up to 650 hours a year. How to check those hours is in our blog on student hours: anyshift.be

Worked example 3: and what does a temp worker cost?

For a temp worker you pay the agency a coefficient on the gross wage, usually between 1.8 and 2.2. For a worker at 15 euros gross that gives 27 to 33 euros per hour. That includes social security, holiday pay, year-end bonus and the agency's margin. A flexi-jobber at the same wage costs 20.67 euros, a student worker 15.81 euros.

The difference per 6-hour shift runs to 60 to 75 euros. Per weekend with four shifts that is 250 to 300 euros. A temp worker remains the logical choice for anyone without flexi conditions or student status, or for longer daytime replacements. The full comparison is here: anyshift.be

Hidden costs you do account for

The figures above are the wage cost. On top of that you always carry work accident insurance as an employer, also for flexi-jobbers and students. With a payroll provider you pay administration fees per contract. Clothing, meals and travel allowances follow the sector agreement, also for flexis and students. And do not forget the time you spend yourself on contracts, Dimonas and payroll, especially if you use ten different people every week.

Through a platform like AnyShift, contract, Dimona, insurance and payment are included in a rate per hour worked. You post a shift, choose from the candidates and receive one invoice. What that means in practice is on our page for businesses: anyshift.be

Dimona checklist: how to keep the favourable status

A correct and timely Dimona is the absolute condition for declaring someone as a flexi-jobber or student. Without a valid Dimona with an "OK" response you fall back on the ordinary status, with ordinary social security and tax on top of a possible fine.

• Flexi-jobber with a written contract: a period Dimona FLX per quarter, with an IN at the start and an OUT at the end. A Dimona may never cross a quarter boundary, because the four-fifths condition is checked again every quarter. You can submit it at the earliest one month before the quarter.
• Flexi-jobber with an oral contract: a daily Dimona FLX with start and end time, at the latest before the shift starts. If the shift starts earlier, adjust before the new start time. If it ends later, you have up to 8 hours after the planned end (or until 8 a.m. if the planned end was between 8 p.m. and midnight). If it ends earlier, you have 24 hours.
• Student worker: a Dimona STU before the first working day with the number of planned hours per quarter. Those hours come off the 650 quota immediately. If a shift is cancelled, adjust the Dimona, otherwise the student loses hours they did not work.
• Framework agreement: for every flexi-jobber you need a written framework agreement before the first shift with role, pay and the way you offer shifts. Per shift a flexi-job employment contract follows, which may be oral if you record the hours.
• Late Dimona: late is late. The social security office then does not accept flexi status for that shift and you pay the ordinary contributions. The same applies to students: no timely STU declaration, no solidarity contribution.

Practical: contract, Dimona and time recording in one flow

The order is always the same. First you check whether the candidate meets the conditions: four-fifths in T-3 or a pension for a flexi-jobber, a valid student status and remaining hours for a student. Then you sign the framework agreement or the student contract. Next you submit the Dimona, before the shift. During the shift you record the hours if it is an oral flexi contract. After the shift you pay the wage, with the flexi holiday pay for flexis, and process everything in the quarterly DmfA.

Anyone doing that manually for ten to twenty people a week quickly spends several hours a week on it. A payroll provider takes over the declarations at a fixed rate per contract. A platform such as AnyShift automates the whole chain and checks the flexi conditions upfront, so you never have to regularise a shift.

Five tips to cut your cost per shift

• Match the status to the moment. Students for weekdays and holidays, flexi-jobbers for evenings and weekends. That way you never pay a temp coefficient for a shift a flexi could have done.
• Pay correctly, but not blindly above scale. In hospitality the maximum flexi wage is 23.06 euros including holiday pay. Above the sector scale you pay 28 percent extra contribution on every euro.
• Plan your Dimonas per quarter. For fixed weekend flexis you submit one period Dimona at the start of each quarter. That is one action instead of thirteen.
• Check the four-fifths condition upfront. A flexi who turns out not to qualify costs you the full regularisation. Ask for proof or let the platform check it.
• Build a fixed pool. Anyone using the same ten people every weekend saves on training, mistakes and administration. A good rating after every shift helps with that.

Frequently asked questions about the cost of flexi-jobbers and student workers

What does a flexi-jobber cost per hour in 2026?

The flexi pay plus 7.67 percent holiday pay, plus 28 percent employer contribution on that total. At the hospitality minimum of 12.11 euros that is 16.69 euros per hour, at 15 euros it is 20.67 euros.

What does a student worker cost per hour in 2026?

The gross pay according to the scale plus 5.42 percent solidarity contribution, as long as the student stays within their 650 hours. At 15.20 euros gross that is 16.02 euros per hour.

Do I pay holiday pay and a year-end bonus to a flexi-jobber?

The 7.67 percent flexi holiday pay is paid together with the wage. In hospitality the Guarantee and Social Fund pays a year-end bonus to flexi-jobbers who had an uninterrupted contract for at least two months; in other sectors the collective agreement determines whether flexis are entitled to it.

What happens if my Dimona is late?

The social security office does not accept the flexi or student status for that shift. You then pay the ordinary employer contributions and the worker pays ordinary social security and tax, plus a possible sanction.

Can I use my own part-time employee as a flexi-jobber?

No. Anyone with an employment contract with you or with a company in the same group may not do a flexi-job with you. Look for an external flexi-jobber or a student instead.

In short

In 2026 a flexi-jobber costs you the flexi pay plus 7.67 percent holiday pay and 28 percent contribution, which is 16.69 euros per hour at the hospitality minimum and 20.67 euros at a 15 euro wage. A student worker costs the scale plus 5.42 percent, or 16.02 euros per hour at 15.20 euros gross. Both are considerably cheaper than a temp worker at a coefficient of 1.8 to 2.2, provided the framework agreement and the Dimona are in order. More articles on our blog page: anyshift.be, answers to your questions on our FAQ page: anyshift.be and how AnyShift arranges this for your business on our page for businesses: anyshift.be

📲 Post your first shift on AnyShift and receive candidates within the hour who have already been checked on their flexi or student status. Contract, Dimona, insurance and payment are included. App Store: apps.apple.com and Google Play: play.google.com