Horeca extras: contingents and flat-rate contributions
An extra is hired for a maximum two consecutive days. Check worker and employer contingents before applying NSSO flat rates.
NSSO 2026/3 instructions limit casual work to a fixed-term contract or clearly defined work of maximum two consecutive days with the Horeca employer or user. Beyond that, all related services must be declared as ordinary work. The favorable regime requires available days in both contingents: 50 days per calendar year for the worker and 200 for the employer.
From the third quarter 2026, the flat-rate basis is 11.52 euros per commenced hour, capped at 69.12 euros in hourly Dimona, or 69.12 euros per day in daily Dimona. The basis is increased by 8% for workers. These amounts serve to calculate contributions, not set wages. Consult Horeca@work and use adapted declaration; contingent excess triggers ordinary contributions.