{"id":1121,"date":"2026-01-06T10:00:00","date_gmt":"2026-01-06T09:00:00","guid":{"rendered":"https:\/\/horecafocusgroup.be\/?p=1121"},"modified":"2026-01-07T11:40:41","modified_gmt":"2026-01-07T10:40:41","slug":"plafond-fiscal-des-flexi-jobs-releve-in-extremis-a-18-000-euros","status":"publish","type":"post","link":"https:\/\/horecafocusgroup.be\/fr\/plafond-fiscal-des-flexi-jobs-releve-in-extremis-a-18-000-euros\/","title":{"rendered":"Plafond fiscal des flexi-jobs relev\u00e9 in extremis \u00e0 18.000 euros"},"content":{"rendered":"\n

Juste avant la fin de l\u2019ann\u00e9e, le gouvernement a approuv\u00e9 la hausse du plafond annuel exon\u00e9r\u00e9 d\u2019imp\u00f4t pour les travailleurs en flexi-job.<\/strong><\/p>\n\n\n\n

Depuis 2024, les revenus issus des flexi-jobs sont soumis \u00e0 un plafond fiscal de 12.000 euros par an. Jusqu\u2019\u00e0 ce montant, le travailleur en flexi-job ne paie pas d\u2019imp\u00f4ts. En cas de d\u00e9passement de ce seuil, des imp\u00f4ts sont dus, mais uniquement sur la partie exc\u00e9dant ce montant limite.<\/p>\n\n\n\n

Lorsque le plafond est d\u00e9pass\u00e9 chez un m\u00eame employeur, un pr\u00e9compte professionnel est imm\u00e9diatement retenu sur la partie imposable. Sur la fiche 281.10, cette partie du salaire flexi est mentionn\u00e9e sous le code 250.<\/p>\n\n\n\n

Si le flexi-job est exerc\u00e9 aupr\u00e8s de plusieurs employeurs, sans que le plafond ne soit d\u00e9pass\u00e9 chez aucun d\u2019entre eux, mais que le total des r\u00e9mun\u00e9rations issues des flexi-jobs d\u00e9passe n\u00e9anmoins le plafond, l\u2019imp\u00f4t d\u00fb sera alors int\u00e9gralement per\u00e7u via l\u2019imp\u00f4t des personnes physiques.<\/p>\n\n\n\n

Au cours de la derni\u00e8re semaine de d\u00e9cembre, l\u2019augmentation de ce plafond de 12.000 \u00e0 18.000 euros, d\u00e9j\u00e0 annonc\u00e9e dans l\u2019accord de gouvernement, a \u00e9t\u00e9 approuv\u00e9e avec effet r\u00e9troactif. Cela signifie que, pour l\u2019ann\u00e9e 2025, les revenus issus des flexi-jobs seront exon\u00e9r\u00e9s d\u2019imp\u00f4ts jusqu\u2019\u00e0 18.000 euros. Il est tr\u00e8s probable que les secr\u00e9tariats sociaux n\u2019auront pas \u00e0 proc\u00e9der \u00e0 des corrections, celles-ci devant plut\u00f4t \u00eatre effectu\u00e9es dans le cadre de l\u2019imp\u00f4t des personnes physiques. L\u2019administration fiscale doit encore se prononcer \u00e0 ce sujet.<\/p>\n\n\n\n

Pour l\u2019ann\u00e9e de revenus 2026, le montant sera index\u00e9 \u00e0 18.440 euros. Ce plafond ne s\u2019applique pas aux flexi-jobbers pensionn\u00e9s.<\/p>\n\n\n\n

Par ailleurs, une augmentation du salaire horaire maximal des flexi-jobs est encore \u00e0 l\u2019\u00e9tude. Dans le secteur de l\u2019horeca, celui-ci s\u2019\u00e9l\u00e8ve actuellement \u00e0 17,46 euros par heure, p\u00e9cule de vacances pas compris. Ce montant serait port\u00e9 \u00e0 21 euros, mais aucune d\u00e9cision d\u00e9finitive n\u2019a encore \u00e9t\u00e9 prise.<\/p>\n\n\n\n

\"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

Juste avant la fin de l\u2019ann\u00e9e, le gouvernement a approuv\u00e9 la hausse du plafond annuel exon\u00e9r\u00e9 d\u2019imp\u00f4t pour les travailleurs en flexi-job. Depuis 2024, les revenus issus des flexi-jobs sont soumis \u00e0 un plafond fiscal de 12.000 euros par an. Jusqu\u2019\u00e0 ce montant, le travailleur en flexi-job ne paie pas d\u2019imp\u00f4ts. En cas de d\u00e9passement…<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[13],"tags":[],"class_list":["post-1121","post","type-post","status-publish","format-standard","hentry","category-juridique"],"acf":[],"yoast_head":"\nPlafond fiscal des flexi-jobs relev\u00e9 in extremis \u00e0 18.000 euros - Horecafocus<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/horecafocusgroup.be\/fr\/plafond-fiscal-des-flexi-jobs-releve-in-extremis-a-18-000-euros\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plafond fiscal des flexi-jobs relev\u00e9 in extremis \u00e0 18.000 euros - Horecafocus\" \/>\n<meta property=\"og:description\" content=\"Juste avant la fin de l\u2019ann\u00e9e, le gouvernement a approuv\u00e9 la hausse du plafond annuel exon\u00e9r\u00e9 d\u2019imp\u00f4t pour les travailleurs en flexi-job. Depuis 2024, les revenus issus des flexi-jobs sont soumis \u00e0 un plafond fiscal de 12.000 euros par an. Jusqu\u2019\u00e0 ce montant, le travailleur en flexi-job ne paie pas d\u2019imp\u00f4ts. 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