Will student workers and flexi-jobs get more expensive in 2027? Here is what is on the table

Short answer: possibly, but nothing has been decided yet. The federal government is looking at higher contributions on student work, a maximum age of 25 for student workers and an employer contribution on flexi-jobs of 30% instead of 28%. Until there is a budget agreement and a law, the current rules apply.

Just as flexi-jobs have opened up to almost every sector and students can work 650 hours a year, a cold shower is coming from the federal government. It is looking for 10 billion euros for its multi-year budget, and both student work and flexi-jobs are part of the negotiations. Het Nieuwsblad reported this on 30 October 2026. Are you planning staff for the holiday rush and for 2027, or counting on extra income as a student or flexi-jobber? Then it pays to know what is going on. In this article you will read which measures are being discussed, what they cost an employer and what you can do right now.

What is on the table for 2027?

According to Het Nieuwsblad, the government is looking at four measures:

1. Higher social contributions on student work. Today a student worker pays a solidarity contribution of 2.71% on their gross wage and the employer pays 5.42%. Both rates would go up. By how much is not yet known.

2. A maximum age of 25 for student workers. Today you can still work under the favourable student status after turning 25, as long as you meet the conditions. That door would close.

3. A higher employer contribution on flexi-jobs, from 28% to 30%.

4. Stricter access to flexi-jobs for certain groups, including the long-term sick and employees working 4/5. No details are known yet.

According to a government spokesperson, it is one of the options being considered. There is no start date. A decision will only come with the budget agreement, and everything then still has to be written into law.

Why now, after all the relaxations?

What stands out: this same government made both systems more attractive over the past eighteen months. A quick timeline:

1 January 2025: the student contingent is permanently set at 650 hours per calendar year.
May 2026: light student work becomes possible from the age of 15.
1 July 2026: flexi-jobs are allowed in almost all private and public sectors, apart from a handful of excluded sectors.
2026: the tax-free ceiling for non-retired flexi-jobbers is 18,440 euros.

Read all about that expansion in our guide to flexi-jobs in every sector: flexi-jobs in every sector

The reason for the change of course is mainly budgetary. A broader debate is also going on. In June 2026 the Federal Planning Bureau found that student work grew by 58% between 2017 and 2024, compared with 7% for regular employment. It suspects that some student jobs push out low-skilled permanent work, but wants to study this further. In September the ACV union also complained that flexi-jobbers sometimes get the best hours, at the expense of permanent staff.

What does it cost an employer? Two worked examples

For sectors that run on flexible staff, such as retail, hospitality, logistics and events, this is about real wage costs. Two simple examples:

Student workers. For every 1,000 euros of gross wages, each extra percentage point of solidarity contribution costs you 10 euros. A business with 20 student workers who each earn 4,000 euros gross a year therefore pays 800 euros more per percentage point.
Flexi-jobbers. The 28% employer contribution applies to the flexi wage plus the flexi holiday pay of 7.67%. For every 1,000 euros of that, you pay 280 euros today; at 30% it would be 300 euros. If your business pays out 50,000 euros a year to flexi-jobbers, that is 1,000 euros extra.

Per person that looks small. But for a supermarket, retail chain or restaurant with dozens of student workers and flexi-jobbers, it adds up fast. Run the numbers for your business with our cost calculator (in Dutch): cost calculator

A maximum age of 25 would shrink the pool of available students, although the group is limited: the vast majority of student workers are younger. Stricter conditions for 4/5 employees could weigh much more heavily. Anyone who is not retired must currently work at least 4/5 for another employer to be allowed to take a flexi-job. Together with pensioners, that group forms the core of the system.

Working in retail? Our retail page shows how AnyShift helps you handle peaks: retail staff via AnyShift

What does it mean for student workers and flexi-jobbers?

For student workers: a higher contribution means slightly less net pay in your account. Every extra percentage point costs you 1 euro per 100 euros gross. Are you 25 or older and still studying? Keep a close eye on this file. In future you could fall under the regular employee status, with normal contributions.

Want to know how much you can earn today without losing your child benefit or dependent tax status? Read our article on how much you can earn as a student in 2026: what you can earn as a student

For flexi-jobbers: a higher employer contribution does not directly affect your payslip. In 2026 your flexi wage stays tax-free up to 18,440 euros. Stricter access conditions could affect you, though, especially if you work 4/5 or are on long-term sick leave. Which groups will be targeted exactly remains to be seen.

What does not change for now?

Until there is a law, everything stays as it is today:

The contingent of 650 hours of student work per calendar year.
The solidarity contribution of 2.71% for the student and 5.42% for the employer.
The 28% employer contribution on flexi-jobs.
The tax-free flexi ceiling of 18,440 euros for 2026.
Flexi-jobs in almost every sector.

In practice: contract, Dimona and your hours

Even if the rules may change, the formalities stay the same. For a student worker you need a written student employment contract and you file a Dimona of type STU in advance, with the number of hours. For a flexi-jobber you sign a written framework agreement in advance and file a Dimona of type FLX for each assignment, before it starts. Anyone who is not retired must have worked at least 4/5 for another employer in the third quarter before the flexi-job quarter.

Students can check their remaining hours on Student@work. You can also calculate quickly with our student hours calculator (in Dutch): student hours calculator

Five tips for businesses and shifters

Plan your holiday peak now. Until there is an agreement and a law, the current rules and rates apply.
Run scenarios. What does your staffing cost at +1, +2 or +3 percentage points? That way your 2027 budget holds no surprises.
Look at your mix. Students and flexi-jobbers each have their own cost and rules. A smart combination gives you more margin.
As a shifter, make the most of the busy weeks. Before the holidays is the moment for extra shifts. Browse student jobs (student jobs) and flexi-jobs (flexi-jobs) near you.
Leave the admin to us. AnyShift handles matching, contracts, Dimona and time registration, so you can focus on your business: AnyShift for businesses

Frequently asked questions about student workers and flexi-jobs in 2027

Will student workers get more expensive in 2027?

Possibly, but it has not been decided. The government is looking at contributions above the current 2.71% and 5.42%. How much and from when is not yet known.

Will there be a maximum age of 25 for student workers?

It is one of the proposals. Today there is no maximum age as long as you meet the conditions of the student status.

Will the employer contribution on flexi-jobs rise to 30%?

That is on the table: from 28% to 30%. The contribution applies to the flexi wage plus the flexi holiday pay.

Will the contingent of 650 hours of student work stay?

Yes, for now. The proposals do not concern the number of hours.

Does anything change on my payslip already?

No. As long as there is no agreement and no law, the current contributions and the flexi ceiling of 18,440 euros for 2026 apply.

In summary

The government is looking at higher contributions on student work, an age limit of 25 and a flexi contribution of 30%. Nothing has been decided: until there is a budget agreement and a law, the current rules apply. If you run the numbers today, you will not be caught off guard tomorrow. We will update this article as soon as there is an agreement.

Want to read more? See our other articles (all articles), the FAQ (FAQ) or how AnyShift works for businesses (AnyShift for businesses).