📌 In short: your self-employed status in Belgium does not change on its own. If your situation changes, for example you start or stop a regular job alongside your self-employment, you need to notify your social insurance fund. This article explains what changes and how.
Main activity: self-employment is your main job. You have no other significant employment.
Complementary activity: you are self-employed on the side, while also working as an employee, being a student, or receiving a pension. To qualify as a complementary activity, you need to work at least half-time in your main job (at least 19 hours per week).
🚨 Your status does not change automatically. You must contact your social insurance fund (Acerta, Xerius, Liantis, Securex, Partena, etc.) and declare the change yourself. |
Main activity | Complementary activity | |
Rate | About 20.5% of your income | About 20.5% of your income |
Minimum per quarter | About €890 | Very low or none below €1,922/year |
Social protection | Full (pension, sick pay, family benefits) | Limited, you rely on your employee rights |
ℹ️ As a complementary activity self-employed person, your contributions generally do not build up pension or sickness rights. This only changes if you earn more than about €17.374,08 from your self-employed activity. |
If you switch from complementary activity to main activity and were not registered as main activity in the past 5 years, you may qualify as a primostarter (starter reduction). This means lower contributions for your first 4 quarters, around €460 per quarter instead of €890, while still building full social rights.
As a complementary activity self-employed person, your self-employed income is added on top of your salary and taxed at your highest tax rate, often 40 to 50%. It is important to keep this in mind when setting your rates as a freelancer.
Contact your social insurance fund and tell them about the change and the date it takes effect.
Recalculate your quarterly contributions to avoid a surprise regularisation bill later.
Check whether you qualify for the starter reduction if switching to main activity.
💡 Not sure whether you qualify as a complementary activity? Contact your social insurance fund or our tax coaches. Being registered in the wrong status can lead to extra costs later. |
Questions about your status? Our tax coaches are happy to help. 😊
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
Useful
As a self-employed individual with a sole proprietorship, your income is taxed under the personal in...
Read moreStarting from 2026, all self-employed individuals will need to send their invoices electronically in...
Read moreThe VAT reverse charge is a complicated word for a simple concept. It helps you purchase and sell sm...
Read moreThey always answer right away to any question I have, they provide clear answers, and they are very patient even when I struggle to understand. They try to explain in different ways. They are very helpful, responsive and friendly.
Chiara Marradi
01/05/2026
Everything was great! All my questions were answered quickly and in a friendly manner.
Wenzeslawa Wegener
04/05/2026
In the world where everyone seems to be out to get small entrepreneurs and overwhelm them with new rules, more taxes and reporting obligations, Accountable often feels like the one steady partner that actually wants you to succeed, providing quick, clear and personalised support. Thank you!
Janina Arsenjeva
10/04/2026
This is an amazing application with great support on issues. In short as in day I am addicted to it (in a positive way). I myself is from IT project management and the way they have captured the user requirement, it’s phenomenal.
Sumit Tewary
01/12/2024
UI is great. Feature packed and very easy to use. The team at Accountable were VERY quick to respond and their team of technicians soon had a fix in place. Very happy with the level of service so far. Thumbs up from me!
Dean Osborne
14/06/2023
This program is a lifesaver, and it is always improving. Plus, it has an AI chat feature that is actually useful.
Jeffrey Humble
14/01/2026
The coaching session on tax management was excellent, good material, excellent explanations and very insightful. Combined with the AI I never feel alone with Accountable.
Sergio Barbarino
23/04/2026
The availability of your team to help and guide people to understand their finances better is what really makes Accountable valuable. While the AI is able to give answers to most basic questions, specific scenarios need counsel from a human which your team performs beautifully.
Sofiya Bogdan Neves
18/04/2026
Fast and careful answers from Alina. Top service. Thank you.
Anonymous
15/04/2023
They always answer for questions wherever is via direct e-mail or through app. If they can’t answer fully they will forward you to the right place. Documents were always prepared well and ready to send further to government. Everything is intuitive in the app and easy to sort out even for someone completely green in this field.
Anonymous
22/03/2026
