Flexi-job Conditions 2026: Check If You Can Start

What is a flexi-job again?

With a flexi-job, you earn extra alongside another job or your pension, for example in hospitality, in a shop or in care. The flexi employment contract can be full-time or part-time, for a fixed period or for a clearly defined task. Further down you can read how pay and tax work.

Conditions to work a flexi-job

For employees

Not everyone can simply start a flexi-job. In principle, you must have worked at least 4/5 for one or more other employers in the third quarter before the flexi-job. That 4/5 may be spread over several employers. In principle, you cannot combine a regular job and a flexi-job with the same employer. If you are a student or a jobseeker and did not work at least 4/5 in that quarter, you do not meet the condition. So check carefully whether you meet this condition.

For pensioners

You can also do a flexi-job if you are retired: the 4/5 condition does not apply to retirees, and neither does the tax ceiling of 18,440 euros. If you are retired but have not reached the legal retirement age and do not have a career of 45 years, then from 2026 you can earn at most 8,121 euros a year with a flexi-job. Contact the Federal Pension Service beforehand, so you are sure your flexi-job does not affect the amount of your pension.

For employers

Beforehand, the employer concludes a written framework agreement with the flexi-jobber, which includes a brief description of the job and the base wage. A flexi employment contract follows, either oral or written. If you work as a temporary agency worker through an agency, that framework agreement is not required.

New flexi-job rules in 2026

The rules changed in 2026. Since 1 July 2026, a flexi-job has been possible in almost all sectors; whether it is possible for a given job depends on the rules of the sector. Sectors where flexi-jobs are not allowed include agriculture, horticulture (except the construction and maintenance of parks and gardens), domestic staff and sea fishing, with a few exceptions. In 2026, sectors can apply for an opt-out every quarter, so that list may still change. For retirees who have not reached the legal retirement age and do not have a career of 45 years, the limit of 8,121 euros a year mentioned above has applied from 2026.

Pay of a flexi-jobber

Outside hospitality, your flexi-wage must at least match the pay scale for your position, and it may not be higher than 150% of the minimum sector wage there. Hospitality has its own minimum and maximum. On top of your wage you receive 7.67% flexi holiday pay. No employee contributions are due on your flexi-wage. On your flexi-wage, you only pay tax on what you earn above 18,440 euros a year (income year 2026), and that ceiling does not apply to retirees. You also build up social security rights. You can read more about pay on our page about flexi-job pay.

Flexi-job and benefits

Do you receive unemployment or other benefits? Then check beforehand with the organisation that pays your benefit what a flexi-job means for that benefit.

All clear? Then fill in the application form: we match your profile with our open vacancies and contact you about what suits you.