In Belgium, every self-employed person has to pay social security contributions. When you’re an employee, it’s your employer that deducts these contributions from your salary, but now, it is up to you. In principle, your social security contributions represent around 20.5% of what you earn, but there are various exemptions and exceptions.
In this article, we look at what social security contributions are, why you have to pay them, and how to calculate your social security contributions.
What are social security contributions?
Social security contributions are one of the legal obligations you have when you’re self-employed. By paying social security contributions, you accumulate social rights.
Contributions must be paid every quarter via your social security fund, sometimes called a social insurance fund. Thanks to these contributions, the Belgian social security system is able to guarantee a basic level of social security.
Why pay social contributions?
Your social security contributions provide financial support during difficult or important times in your life, such as illness or pregnancy. By paying social security contributions each quarter, you accumulate social rights. These will allow you to benefit from a pension, among other things.
What do you receive in exchange for your social security contributions?
Your pension will probably be the biggest financial pillar of your contributions. Fortunately, you don’t have to wait until then to enjoy all your benefits. Social security contributions also provide security in good and less good times…
👶 Family allowances
Social security contributions entitle you to a special bonus when a child is born, as well as a monthly allowance thereafter.
🤒 Health insurance
Social security contributions also entitle you to partial reimbursement of medical expenses and sickness benefits in the event of incapacity for work.
💡 Accountable tip: Incapacity benefits, if you are sick and can’t work, are not very high and do not take your income into account. For better coverage, it’s advisable to take out guaranteed income insurance.
👪 Allowances for parents
Maternity leave and paternity/birth leave: as a parent entrepreneur, you can also benefit from support.
🥀 Survivor’s pension
If you were to die during your career while self-employed, your spouse could possibly benefit from a survivor’s pension.
If your partner is younger, they may be eligible for a temporary transition allowance. The amount of this allowance also depends on your career and income, and the duration of the allowance is calculated based on the number of children and their ages.
🛑 Replacement income/bridging right
Self-employed people who have to cease their activities due to an unforeseen event, such as bankruptcy or economic difficulties, are entitled to replacement income, also known as bridging right. You receive an allowance for twelve months while retaining certain social rights.
👵 Self-employed and a close caregiver
When a loved one is seriously ill and you partially or completely interrupt your independent activities to care for them, you are entitled to a close carer‘s allowance.
If you completely stop working for at least 3 consecutive months and you receive an allowance, you don’t have to pay social security contributions.
Social contributions depending on your self-employed status
If you are self-employed as a main occupation, you obviously pay more social security contributions than a self-employed student or a retiree who is self-employed in a secondary activity. Below, we outline the rules and minimum contributions (2025 figures) for the different statuses.
Please note that the exact amount depends on the admin fees charged by your social security fund. This article lists social security contributions without admin fees.
- Self-employed in a main occupation
- Self-employed in a secondary occupation
- Self-employed students
- Retirees with a supplementary activity
- Assisting spouses
- Self-employed working abroad
Social contributions for people self-employed in a main occupation
When you’re self-employed as your main activity, you pay 20.5% of your taxable net income, plus a small admin fee. The admin fee depends on your social security fund. The total amount can be divided by four to calculate your quarterly contributions.
- For starters and low-income self-employed people, the minimum contribution is €871.71 per quarter.
- Social security contributions for those who are self-employed as a main occupation are a maximum of €4,995.78 per quarter.
- Did you recently become self-employed as your main activity and your net annual income is less than €8,783.48? In this case, you’re considered a primostarter and you pay reduced contributions of €450.15 for the first four quarters.
Is your annual net taxable income more than €73,447.52 but less than €108,238.40? You pay 14.16% in social security contributions on this portion.
Social security contributions for people self-employed in a secondary occupation
When you’re self-employed in a secondary occupation, you already benefit from social rights as an employee or civil servant. Your social contributions therefore make little difference to your social security. Your contribution is, in reality, more of a solidarity contribution.
- If your net taxable income is less than €1,881.76 per year, you pay no social security contributions.
- The minimum quarterly contribution for people who are self-employed in a secondary activity is €96.44, and the maximum is €4,995.78.
Do you earn more than €1,881.76 per year? Then you pay the same contributions someone who is self-employed as a main activity, i.e. 20.5% of your net taxable income.
Social security contributions for self-employed students
Even as a student entrepreneur, you pay social contributions, but the rates are much more advantageous. In addition, you can also benefit from other advantages.
- Self-employed students who earn less than €8,504.44 net can request an exemption and are then not required to pay social security contributions.
- For an annual net income of more than €8,504.44 but less than €17,008.88, you pay a contribution of 20.5% on this portion (with a maximum of €435.85 per quarter).
If you exceed the threshold of €17,008.88, you no longer benefit from the reduction and you pay social security contributions just like someone who is self-employed as a main occupation. The minimum contributions are therefore €871.71.
Social security contributions for retirees with a supplementary activity
If you receive a pension and are still self-employed on the side, other social security contribution rates apply.
- Retirees who have a supplementary self-employed activity do not pay social security contributions because their taxable income as a self-employed person is less than €3,764.51.
- If you earn more, you pay 14.7% in contributions.
- The minimum contributions are therefore €138.31.
- If your net taxable income as a retired self-employed person is more than €73,447.52 but less than €108,238.40, you pay 14.16% in social contributions.
- The maximum contribution is €3,930.79. However, this does not allow you to accumulate other social rights.
💡 Accountable tip: For some self-employed retirees, there is an income ceiling. If you exceed this ceiling, your pension is lowered.
Social security contributions for assisting spouses
As the spouse of a self-employed person, you can apply for the status of ‘assisting spouse’. Under this status, you pay social security contributions at the same rate as someone who is self-employed in a main occupation.
- 20.5% up to €73,447.52 and 14.16% for the portion up to €108,238.40.
- For assisting spouses, there is a minimum contribution of €382.94 per quarter.
💡 Accountable tip: You can only obtain this status if you do not have a full social status in your own right. If you are employed elsewhere or a civil servant, you need to become self-employed in a secondary occupation to help your spouse.
Social contributions for self-employed individuals working abroad
If you work abroad as a self-employed person, things are somewhat different. Depending on the situation, you may simply continue to pay social security contributions here in Belgium. Or maybe you’ll pay social contributions locally, with an agreement in place to transfer your social security rights.
It could be that you no longer have social rights in Belgium. In this case, it’s better to register with the Overseas Social Security.
Are there any exceptions or exemptions from social contributions?
If you’re experiencing significant financial difficulties, you can request a temporary exemption from contributions or from the additional contribution after the regularisation of your professional income.
If you are a self-employed student, you pay no or fewer social contributions. Similarly, retirees who are self-employed as a secondary activity benefit from a lower rate of contributions. In addition, you can obtain a temporary exemption as a close caregiver. When you have to stop working for a long period of time due to prolonged illness or an accident, you can also request to be exempted from social security contributions while maintaining your social rights.
| Self-employed as a main occupation | Up to €17,008.88 | minimum contribution of €871.71 + admin fees |
| Up to €73,447.52 | 20.5% + admin fees | |
| €73,447.52 to €108,238.40 | 14.16% + admin fees (on this portion) | |
| More than €108,238.40 | no additional social contributions | |
| Self-employed as a secondary occupation | Up to €1,881.76 | no social contributions |
| More than €1,881.76 | 20.5% + admin fees | |
| Self-employed student | Up to €8,504.44 | no social contributions (upon request for exemption) |
| €8,504.44 to €17,008.88 | 20.5% + admin fees (only on this portion) | |
| More than €17,008.88 | 20.5% + admin fees (on everything) | |
| Self-employed retiree | Up to €3,763.51 | no social contributions |
| More than €3,763.51 | 14.16% + admin fees | |
| Assisting spouse | Up to €7,472.00 | minimum contribution of €382.94 + admin fees |
| More than €7,472.00 | same as the self-employed spouse |
Table of social contributions 2025
Social contributions as a starter
As a self-employed person in the start-up phase, you can opt to pay provisional social contributions because your income is not yet known. In the first year, you therefore pay the minimum contribution. You can do this for three years.
However, in many cases, it’s better to increase your social security contributions and pay according to your estimated income. By doing so, you avoid having to pay a high amount later when your contributions are regularised.
If it turns out during the regularisation that you paid too much, you’ll receive a refund of the balance. However, be warned, this amount is taxed. If you paid too little, you’ll have to pay the difference, though there’s no penalty. The final statement is usually sent around two years later, in the second quarter.
If your income estimate was a little too optimistic and it turns out that you’ll earn less, you can request a reduction in your contributions. But be careful. If, later on, it turns out that you reduced your contributions too much, you’ll have to pay an additional amount on top of the regularisation.
How to calculate your social contributions when you’re self-employed
Your social security contributions are calculated based on your net taxable income. This is your income after deducting your professional expenses.
If you are self-employed in a main occupation, your social contributions are 20.5% of this income. In addition to your social contributions, you also pay admin fees of around 3 to 4%. This amount depends on your social security fund.
For example, when you pay €1,000 in social contributions via Liantis, they charge €39.50 in admin fees.
Since paying the minimum contribution for three years as a beginner is a risk, it’s wise to calculate your social security contribution yourself based on your estimated income.
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Frequently asked questions about social contributions (FAQ)
Social security contributions are expenses that you have to incur when you’re self-employed. So you can deduct them from your taxable income. However, social contributions are not subject to VAT, so these costs are not eligible for your VAT return.
You pay your social contributions directly to your social security fund. You may receive a letter by post, but it’s of course more environmentally friendly to manage your contributions online via the customer portal of your social insurance fund.
Self-employed individuals must pay their social contributions every quarter. In principle, they should be paid no later than the last day of March, June, September and December. This means that it’s best not to wait until the last day to make the payment, as the amount doesn’t always appear immediately in your social security fund’s account straight away.
If you don’t pay your social contributions on time, you’ll have to pay a 3% penalty on the unpaid amount. Until your contribution is fully paid, a new 3% penalty is added each quarter on the unpaid portion. In addition, a one-off penalty of 7% may be added if you still have unpaid contributions on December 31st.
