Everything you need to know about the status of assisting spouse

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1/ What is the assisting spouse status?

The assisting spouse status allows the partner (married or legally cohabiting) of a self-employed worker to obtain social security coverage in exchange for their regular assistance in the latter’s professional activity. This status is only available in the context of a sole proprietorship and offers social protection similar to that of a self-employed worker.

2/ When am I considered an assisting spouse?

You are considered an assisting spouse if you meet the following conditions:

• You are married or legally cohabiting with a self-employed sole proprietor.

• You provide effective assistance to your spouse or partner’s activity on a regular basis or for at least 90 days per year.

• You do not have personal income exceeding €3,000 per year from an independent professional activity (after deducting professional expenses and social contributions).

• You do not receive personal income as an employee or civil servant, nor replacement income granting personal social security rights.

3/ When am I not considered an assisting spouse?

You are not eligible for this status if:

• You do not assist your spouse or partner’s activity.

• You assist only occasionally (less than 90 days per year).

• You already have sufficient personal social security rights.

• You have an independent professional activity earning more than €3,000 per year.

• You are an employee or civil servant.

• You receive replacement income granting social security rights (unemployment, pension, sickness benefits, etc.).

• Your self-employed spouse or partner is taxed as a company director (status not applicable to companies).

4/ Obligations of the assisting spouse

Assisting spouses must:

• Register with the same social insurance fund as their self-employed spouse or partner.

• Pay social contributions, which grant them full social security rights.

• Be subject to the self-employed social security status.

5/ Social contributions for the assisting spouse

As an assisting spouse, you receive full social security rights (pension, healthcare, family allowances, maternity leave, etc.), in exchange for paying social contributions. These contributions are at least €330.02 per quarter and are recalculated after two years based on your actual income:

• If your annual income is below €8,430.72, the contribution remains €330.02 per quarter.

• If your income exceeds this amount, you pay 20.50% in social contributions on the allocated income and 14.16% on the portion exceeding €63,297.86 (2024 figures).

6/ Income and taxation of the assisting spouse

• The remuneration of the assisting spouse must correspond to the actual work performed in the business.

• Generally, a maximum of 30% of the business’s taxable revenue can be allocated to the assisting spouse without difficulty.

• A higher percentage may be accepted if the assisting spouse’s contribution is clearly demonstrated.

• You can deduct your professional expenses and social contributions from your taxable income.

• If you save for a supplementary pension via a PLCI, these contributions are also deductible.

• Allocating a portion of income to the assisting spouse can help avoid higher tax brackets.

7/ Professional expenses of the assisting spouse

• A standard deduction of 5% applies, with a maximum of €5,210 (for the 2025 income year – 2026 tax year).

• If actual expenses exceed the standard deduction, they can be deducted instead.

8/ Impact on social security rights

If the assisting spouse receives unemployment benefits or sickness allowances, they may lose them due to the assisting spouse status, which implies an active professional role.

9/ Advance payments and exemptions

• The assisting spouse must make advance tax payments to avoid a tax increase.

• They may be exempt from advance tax payments for the first three years, if their principal spouse also benefits from this exemption.

10/ Advantages and disadvantages of the assisting spouse status

✅ Advantages

• Access to full social security coverage, similar to that of a self-employed worker (pension, healthcare, family allowances, maternity leave, etc.).

• A legally recognized remuneration of up to 30% of taxable revenue, unless a higher contribution is justified. This sum is not paid as a salary but is transferred in the tax declaration (see next point).

• Tax advantage: Income distribution can help optimize household taxation.

❌ Disadvantages

• Economic dependence: In case of separation, your partner can remove you from the status without notice or compensation.

• Limited income: The amount allocated cannot exceed 30% of the business’s taxable revenue, unless justified.

• Lack of contractual recognition: Unlike an employment contract, the assisting spouse does not benefit from specific legal protection.

11/ Alternatives to the assisting spouse status

If the business grows, several alternatives can optimize your status:

1. Become an active partner: You officially integrate into the business and better value your contribution.

2. Become self-employed (full-time or part-time) and collaborate with your partner through invoiced services.

3. Create a company to limit risks and benefit from more advantageous taxation (lower corporate tax rates).

12/ Tax declaration and accounting treatment of the assisting spouse status

• The assisting spouse pays specific social contributions, but these should not be included in the main self-employed person’s professional expenses.

• The remuneration allocated to the assisting spouse must be declared in Part 2 of the tax return:

  • Code 1611 or 2611 for a commercial activity.

  • Code 1669 or 2669 for a liberal profession.

The assisting spouse must declare this income under Code 1450 or 2450 and can deduct professional expenses under Code 1452 or 2452 in Part 2 of the tax return. Social contributions should be declared under Code 1451 or 2451.

🚀 Currently, Accountable does not yet support the assisting spouse status, but an update is in progress!

Conclusion

The assisting spouse status allows partners of self-employed workers to benefit from social security coverage in exchange for their contribution to the business. However, this status has certain limitations, particularly in terms of legal recognition and economic dependence. Depending on financial circumstances and business development, other solutions such as partnership or self-employment may be more advantageous.

If you are considering becoming an assisting spouse, it is recommended to contact a Social Insurance Fund to check your eligibility and determine your exact social contribution amount.

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 ?