{"id":8741,"date":"2023-12-21T09:55:36","date_gmt":"2023-12-21T08:55:36","guid":{"rendered":"https:\/\/prod-migration-second.local\/?p=8741"},"modified":"2026-06-17T17:23:24","modified_gmt":"2026-06-17T15:23:24","slug":"social-security-contributions-self-employed","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/social-security-contributions-self-employed\/","title":{"rendered":"Social security contributions for the self-employed in 2026"},"content":{"rendered":"\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>In Belgium, every self-employed person has to pay social security contributions. When you\u2019re an employee, it\u2019s 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.<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>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.<\/strong><\/p>\n\n\n\n<h2 id=\"1-what-are-social-security-contributions\" class=\"wp-block-heading font-degular scroll-mt-32\">1. What are social security contributions?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Social security contributions are one of the legal obligations you have when you\u2019re self-employed. By paying social security contributions, you accumulate&nbsp;<strong>social rights.<\/strong> <\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Contributions must be paid every quarter&nbsp;<strong>via your&nbsp;<\/strong><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/which-social-insurance-fund\/\"><strong>social security fund<\/strong><\/a>, sometimes called a social insurance fund<strong>.<\/strong> Thanks to these contributions, the Belgian social security system is able to guarantee&nbsp;<strong>a basic level of social security.<\/strong><\/p>\n\n\n\n<h2 id=\"2-why-pay-social-contributions\" class=\"wp-block-heading font-degular scroll-mt-32\">2. Why pay social contributions?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Your social security contributions provide&nbsp;<strong>financial support<\/strong>&nbsp;during difficult or important times in your life, such as illness or pregnancy. By paying social security contributions&nbsp;<strong>each quarter,<\/strong> you accumulate social rights. These will allow you to benefit from a&nbsp;<strong>pension<\/strong>, among other things.<\/p>\n\n\n\n<h2 id=\"3-what-do-you-receive-in-exchange-for-your-social-security-contributions\" class=\"wp-block-heading font-degular scroll-mt-32\">3. What do you receive in exchange for your social security contributions?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><strong>Your pension will probably be the biggest financial pillar of your contributions.<\/strong> Fortunately, you don&#8217;t have to wait until then to enjoy all your benefits.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Social security contributions also provide security in good and less good times&#8230;<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\"><strong>Family allowances<\/strong>: social security contributions entitle you to a <strong>special<\/strong>&nbsp;<strong>bonus when a child is born,<\/strong> as well as a&nbsp;<strong>monthly allowance<\/strong>&nbsp;thereafter.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\"><strong>Health insurance<\/strong>: social security contributions also entitle you to&nbsp;<strong>partial reimbursement of medical expenses <\/strong>and<strong>&nbsp;sickness benefits&nbsp;in the event of incapacity for work.<\/strong><\/li>\n<\/ul>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/heart.svg\" alt=\"heart\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">Incapacity benefits, if you are sick and can\u2019t work, are not very high and do not take your income into account. For better coverage, it\u2019s advisable to take out\u00a0<a class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" class=\"text-blue-600 hover:underline\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/guaranteed-income-insurance-self-employed\/\"><strong class=\"font-bold\">guaranteed income insurance<\/strong><\/a><strong class=\"font-bold\">.<\/strong><\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\"><strong>Allowances for parents<\/strong> such as <a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/fr-be\/blog\/conge-parental-independant\/\"><strong>maternity leave and paternity\/birth leave<\/strong><\/a>.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\"><strong>Survivor&#8217;s pension<\/strong>: if you were to die during your career while self-employed, your spouse could possibly benefit from a&nbsp;survivor&#8217;s pension. If your partner is younger, they may be eligible for a temporary&nbsp;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.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\"><strong>Replacement income\/bridging right<\/strong>: self-employed people who have to&nbsp;cease their activities&nbsp;due to an unforeseen event, such as&nbsp;bankruptcy&nbsp;or&nbsp;economic difficulties, are entitled to replacement income, also known as bridging right. You receive&nbsp;an allowance for twelve months while&nbsp;retaining certain social rights.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\"><strong>Self-employed and a close caregiver<\/strong>: when a loved one is seriously ill and you&nbsp;partially or completely interrupt your independent activities to care for them, you are entitled to a&nbsp;close carer&#8217;s allowance.<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">If you completely stop working for at least 3 consecutive months and you receive an allowance, you don\u2019t have to pay social security contributions.<\/p>\n\n\n\n<h2 id=\"4-how-much-social-contributions-do-you-have-to-pay\" class=\"wp-block-heading font-degular scroll-mt-32\">4. How much social contributions do you have to pay?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">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 (2026 figures) for the different statuses.<\/p>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/check.svg\" alt=\"check\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">Please note that the exact amount depends on the admin fees charged by your social security fund. This article lists social security contributions\u00a0<strong class=\"font-bold\">without admin fees<\/strong>.<\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h3 class=\"wp-block-heading font-degular scroll-mt-32\" id=\"social-contributions-for-people-self-employed-in-a-main-occupation\">1. Self-employed in a main occupation<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">When you\u2019re <strong>self-employed as your main activity,<\/strong>\u00a0you pay\u00a0<strong>20.5% of your taxable net income, plus a small admin fee.<\/strong> The admin fee depends on your social security fund. The total amount can be divided by four to calculate your quarterly contributions.<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">For starters and low-income self-employed people, the&nbsp;<strong>minimum contribution is \u20ac890.42<\/strong>&nbsp;per quarter.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Social security contributions for those who are self-employed as a main occupation are a maximum of&nbsp;<strong>\u20ac5,103.05<\/strong>&nbsp;per quarter.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">Did you recently become self-employed as your main activity and your net annual income is less than \u20ac8,972.07? In this case, you\u2019re considered a&nbsp;<a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/primostarter\/\"><strong>primostarter<\/strong><\/a>&nbsp;and you pay reduced contributions of&nbsp;\u20ac341.30&nbsp;for the first quarter and \u20ac459.82 for the remaining quarters.<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Is your annual net taxable income&nbsp;<strong>more than \u20ac<strong>75,024.54<\/strong><\/strong>&nbsp;but less than&nbsp;<strong>\u20ac<strong>110,562.42<\/strong>?<\/strong> You pay&nbsp;<strong>14.16%<\/strong>&nbsp;in social security contributions on this portion.<\/p>\n\n\n\n<h3 class=\"wp-block-heading font-degular scroll-mt-32\" id=\"social-contributions-for-people-self-employed-in-a-secondary-occupation\">2. Self-employed in a secondary occupation<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">When you\u2019re&nbsp;<a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/social-security-contributions-self-employed\/\"><strong>self-employed in a secondary occupation<\/strong><\/a><strong>,<\/strong> you already benefit from social rights as an employee or civil servant.&nbsp;<strong>Your social contributions therefore make little difference to your social security.<\/strong> Your contribution is, in reality, more of a solidarity contribution.<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">If your net taxable income is less than&nbsp;<strong>\u20ac1,922.16 per year, you pay no social security contributions.<\/strong><\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">The minimum quarterly contribution for people who are self-employed in a secondary activity is&nbsp;<strong>\u20ac98.51<\/strong>, and the maximum is&nbsp;<strong>\u20ac<strong>5,103.05<\/strong>.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Do you earn more than&nbsp;<strong>\u20ac<strong>1,922.16<\/strong><\/strong>&nbsp;per year? Then you pay the same contributions someone who is self-employed as a main activity, i.e.&nbsp;<strong>20.5% of your net taxable income.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading font-degular scroll-mt-32\" id=\"social-security-contributions-for-self-employed-students\">3. Self-employed students (student entrepreneurs)<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Even as a <a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/student-and-entrepreneurial-here-is-the-right-status-for-you\/\">student entrepreneur<\/a>, you pay social contributions, but the rates are much more advantageous. In addition, you can also benefit from&nbsp;other&nbsp;<strong>advantages<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">The minimum quarterly payment for student entrepreneurs in 2026 is <strong>\u20ac98.51<\/strong>.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\"><strong>Self-employed students<\/strong>&nbsp;<strong>who earn less than \u20ac<strong>8,687.04<\/strong> net<\/strong>&nbsp;can request an exemption<strong>&nbsp;<\/strong>and are then<strong>&nbsp;not required to pay social security contributions.<\/strong><\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">For an annual net income of&nbsp;<strong>more than \u20ac<strong><strong>8,687.04<\/strong><\/strong> but less than \u20ac17,374.08,<\/strong> you pay a contribution of 20.5% on this portion (with a <strong>maximum of \u20ac445.21<\/strong>&nbsp;per quarter).<\/li>\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">If you exceed the threshold of&nbsp;<strong>\u20ac17.374,08,<\/strong>&nbsp;you no&nbsp;<strong>longer benefit from the reduction<\/strong>&nbsp;and you pay social security contributions just like someone who is self-employed as a main occupation. The minimum contributions are therefore&nbsp;<strong>\u20ac890.42.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading font-degular scroll-mt-32\" id=\"social-security-contributions-for-retirees-with-a-supplementary-activity\">4. Retirees with a supplementary activity<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">If you receive a pension and are still self-employed on the side, other social security contribution rates apply.<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">Retirees who have a supplementary self-employed activity do&nbsp;<strong>not pay social security contributions<\/strong> because their taxable income as a self-employed person is less than&nbsp;<strong>\u20ac<strong>3,844.32<\/strong>.<\/strong><\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">If you earn more, you pay&nbsp;<strong>14.7%<\/strong>&nbsp;in contributions.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">The minimum&nbsp;<strong>contributions<\/strong>&nbsp;are therefore&nbsp;<strong>\u20ac141.28.<\/strong><\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">If your net taxable income as a retired self-employed person is more than \u20ac75,024.54 but less than \u20ac110,562.42, you pay&nbsp;<strong>14.16%<\/strong>&nbsp;in social contributions.&nbsp;<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">The maximum contribution is \u20ac4,015.19. However, this does&nbsp;<strong>not allow you to accumulate other social rights.<\/strong><\/li>\n<\/ul>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/exclamation.svg\" alt=\"exclamation\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">For some\u00a0<strong class=\"font-bold\">self-employed retirees<\/strong>,\u00a0there is an income ceiling. If you exceed this ceiling, your pension is lowered.<\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h3 class=\"wp-block-heading font-degular scroll-mt-32\" id=\"social-security-contributions-for-assisting-spouses\">5. Assisting spouses<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">As the spouse of a self-employed person, you can apply for the status of&nbsp;\u2018<a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.liantis.be\/fr\/devenir-independant\/conditions-starter\/statut-social\/conjoint-aidant\">assisting spouse<\/a>\u2019.&nbsp;Under this status, you pay&nbsp;<strong>social security contributions at the same rate as someone who is self-employed in a main occupation.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">20.5% up to \u20ac75,024.54 and 14.16% for the portion up to \u20ac110,562.42.<\/li>\n\n\n\n<li class=\"font-inter text-base text-black\">For assisting spouses, there is a&nbsp;<strong>minimum contribution of \u20ac391.16<\/strong>&nbsp;per quarter.<\/li>\n<\/ul>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/exclamation.svg\" alt=\"exclamation\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\">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\u00a0<a class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-purple underline\" class=\"text-blue-600 hover:underline\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/how-to-start-as-a-complementary-self-employed-in-belgium\/\"><strong class=\"font-bold\">become self-employed in a secondary occupation<\/strong><\/a>\u00a0to help your spouse.<\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h3 class=\"wp-block-heading font-degular scroll-mt-32\" id=\"social-contributions-for-self-employed-individuals-working-abroad\">6. Self-employed individuals working abroad<\/h3>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">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\u2019ll pay social contributions locally, with an agreement in place to transfer your social security rights.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">It could be that you no longer have social rights in Belgium. In this case, it\u2019s better to register with the<strong>&nbsp;<\/strong><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.overseassocialsecurity.be\/en\/\"><strong>Overseas Social Security<\/strong><\/a><strong>.<\/strong><\/p>\n\n\n\n<h2 id=\"5-contributions-table-2026\" class=\"wp-block-heading font-degular scroll-mt-32\">5. Contributions table 2026<\/h2>\n\n\n\n<figure class=\"wp-block-table acct-table overflow-x-auto md:overflow-x-visible mt-14 pt-8\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Self-employed as a main occupation<\/strong><\/td><td>Up to \u20ac17.374,08<\/td><td>minimum contribution of \u20ac890.42 + admin fees<\/td><\/tr><tr><td><\/td><td>Up to \u20ac75,024.54<\/td><td>20.5% + admin fees<\/td><\/tr><tr><td><\/td><td>\u20ac75,024.54 to \u20ac110,562.42<\/td><td>14.16% + admin fees<br>(on this portion)<\/td><\/tr><tr><td><\/td><td>More than \u20ac110,562.42<\/td><td>no additional social contributions<\/td><\/tr><tr><td><strong>Self-employed as a secondary occupation<\/strong><\/td><td>Up to \u20ac1,922.16<\/td><td>no social contributions<\/td><\/tr><tr><td><\/td><td>More than \u20ac1,922.16<\/td><td>20.5% + admin fees<\/td><\/tr><tr><td><strong>Self-employed student<\/strong><\/td><td>Up to \u20ac8,687.04<\/td><td>no social contributions<br>(upon request for exemption)<\/td><\/tr><tr><td><\/td><td>\u20ac8,687.04 to \u20ac17.374,08<\/td><td>20.5% + admin fees<br>(only on this portion)<\/td><\/tr><tr><td><\/td><td>More than \u20ac17.374,08<\/td><td>20.5% + admin fees (on everything)<\/td><\/tr><tr><td><strong>Self-employed retiree<\/strong><\/td><td>Up to \u20ac3,844.32<\/td><td>no social contributions<\/td><\/tr><tr><td><\/td><td>More than \u20ac3,844.32<\/td><td>14.16% + admin fees<br>Minimum quarterly contribution: \u20ac141.28<\/td><\/tr><tr><td><strong>Assisting spouse<\/strong><\/td><td>Up to \u20ac7,632.44<\/td><td>minimum contribution of \u20ac391.16 + admin fees<\/td><\/tr><tr><td><\/td><td>More than \u20ac7,632.44<\/td><td>same as the self-employed spouse<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"6-are-there-any-exceptions-or-exemptions-from-social-contributions\" class=\"wp-block-heading font-degular scroll-mt-32\">6. Are there any exceptions or exemptions from social contributions?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Yes,<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\"><strong>If you\u2019re experiencing significant financial difficulties<\/strong>,\u00a0<strong>you can request a temporary\u00a0exemption from contributions<\/strong>\u00a0or from the additional contribution after the regularisation of your professional income.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">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<strong>\u00a0obtain a temporary exemption as a close caregiver.<\/strong>\u00a0<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n<li class=\"font-inter text-base text-black\">When you have to stop working for a long period of time due to <strong>prolonged illness<\/strong>\u00a0<strong>or an accident<\/strong>, you can also request to be exempted from social security contributions while maintaining your social rights.<\/li>\n<\/ul>\n\n\n    <!-- wp:acf\/blog-annotation -->\n    <div class=\"wp-block-acf-blog-annotation flex items-start gap-4 bg-light-purple py-6 px-4 rounded-lg mb-3 mt-3\">\n                    <img decoding=\"async\" class=\"flex-shrink-0\" src=\"https:\/\/www.accountable.eu\/wp-content\/themes\/accountable\/assets\/rebranding-images\/icons\/blog\/widgets\/exclamation.svg\" alt=\"exclamation\">\n        \n        <div class=\"blog-annotation__text\">\n            <p class=\"font-inter text-lg text-purple m-0\"><strong class=\"font-bold\">Making a loss? You still owe social contributions.<br \/>\n<\/strong>You pay provisional contributions based on your income from three years ago, even if you&#8217;re currently loss-making. Struggling financially? <strong class=\"font-bold\">Contact your social security fund to request a temporary exemption or payment plan.<\/strong><\/p>\n        <\/div>\n    <\/div>\n    <!-- \/wp:acf\/blog-annotation -->\n\n\n\n<h2 id=\"7-social-contributions-as-a-starter\" class=\"wp-block-heading font-degular scroll-mt-32\">7. Social contributions as a starter<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">As a self-employed person in the start-up phase, you can opt to pay&nbsp;<strong>provisional social contributions<\/strong>&nbsp;because your income is not yet known. In the first year, you therefore pay the&nbsp;<strong>minimum contribution.&nbsp;You can do this for three years.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">However, in many cases,&nbsp;<strong>it\u2019s better&nbsp;<\/strong><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/adjusting-social-security-contributions\/\"><strong>to increase your social security contributions<\/strong><\/a><strong>&nbsp;and pay according to your estimated income.<\/strong> By doing so, you avoid having to pay a high amount later when your contributions are regularised.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">If it turns out during the regularisation&nbsp;that you paid too much, you\u2019ll receive a refund of the balance. However, be warned, this amount is taxed. If you paid too little, you\u2019ll have to pay the difference, though there\u2019s no penalty. The final statement is usually sent around two years later, in the second quarter.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">If your income estimate was a little too optimistic and it turns out that you\u2019ll 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\u2019ll have to pay an additional amount on top of the regularisation.<\/p>\n\n\n\n<h2 id=\"8-how-to-calculate-your-social-contributions-when-youre-self-employed\" class=\"wp-block-heading font-degular scroll-mt-32\">8. How to calculate your social contributions when you\u2019re self-employed<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Your social security contributions are calculated&nbsp;<strong>based on your net taxable income.<\/strong> This is your income after deducting your professional expenses.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">If you are self-employed in a main occupation, your social contributions&nbsp;<strong>are 20.5%<\/strong>&nbsp;<strong>of this income. In addition to your social contributions, you also pay admin fees of around 3 to 4%.<\/strong> This amount depends on your social security fund.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><em>For example, when you pay \u20ac1,000 in social contributions via Liantis, they charge \u20ac39.50 in admin fees.<\/em><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\">Since paying the minimum contribution for three years as a beginner is a risk, it\u2019s wise to calculate your social security contribution yourself based on your estimated income. <\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><em>Accountable makes it easy for you. Our app calculates exactly how much social contributions you need to pay and reminds you when to pay.&nbsp;<\/em><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black\"><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/web.accountable.eu\/signup?_gl=1*dgzsrp*_gcl_aw*R0NMLjE2OTc2NjQ4MDIuQ2owS0NRandoTDZwQmhEakFSSXNBR3g4RDU4RTdQcXdqdmc4MXJUZjBTVDlJby1DY2JWZ3Vyckptc01RWnlDWlphYVdzb2RUeFFFY0Y4UWFBc24xRUFMd193Y0I.*_gcl_au*NTQ1MDc3NTc4LjE2OTYxNzkzMDA.\"><strong>Try Accountable for free for 14 days<\/strong><\/a><\/p>\n\n\n\n<h2 id=\"9-frequently-asked-questions-about-social-contributions-faq\" class=\"wp-block-heading font-degular scroll-mt-32\">9. <strong>Frequently asked questions about social contributions<\/strong> (FAQ)<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section mb-6\" id=\"faq-question-1725018535667\"><h3 class=\"font-degular scroll-mt-32\"><strong>Are social contributions tax deductible?<\/h3><\/strong> <p class=\"schema-faq-answer font-inter text-base leading-relaxed mb-4 text-black\">Social security contributions are expenses that you have to incur when you\u2019re self-employed. So you can\u00a0<a href=\"https:\/\/www.deductibles.be\/social-contributions\">deduct them from your taxable income<\/a>. However, social contributions are not subject to VAT, so these costs are not eligible for your VAT return.<\/p> <\/div> <div class=\"schema-faq-section mb-6\" id=\"faq-question-1781709776845\"><h3 class=\"font-degular scroll-mt-32\">Do I have to pay social contributions if my business makes a loss?<\/h3> <p class=\"schema-faq-answer font-inter text-base leading-relaxed mb-4 text-black\">Yes. Unlike taxes, you still owe social contributions even when you make a loss. As a self-employed person in a main occupation, you always pay at least the minimum contribution of \u20ac890.42 per quarter (2026), regardless of your income. During the year, you also pay provisional contributions based on your income from three years ago, not your current earnings. Your social security fund will only correct this during the regularisation, which typically happens about two years later.<\/p> <\/div> <div class=\"schema-faq-section mb-6\" id=\"faq-question-1725018548426\"><h3 class=\"font-degular scroll-mt-32\"><strong>How do I pay my social contributions?<\/h3><\/strong> <p class=\"schema-faq-answer font-inter text-base leading-relaxed mb-4 text-black\">You pay your social contributions directly to your social security fund. You may receive a letter by post, but it\u2019s of course more environmentally friendly to manage your contributions online via the customer portal of your social insurance fund.<\/p> <\/div> <div class=\"schema-faq-section mb-6\" id=\"faq-question-1725018558739\"><h3 class=\"font-degular scroll-mt-32\"><strong>What are the deadlines for the payment of social contributions in Belgium?<\/h3><\/strong> <p class=\"schema-faq-answer font-inter text-base leading-relaxed mb-4 text-black\">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\u2019s best not to wait until the last day to make the payment, as the amount doesn\u2019t always appear immediately in your social security fund\u2019s account straight away.<\/p> <\/div> <div class=\"schema-faq-section mb-6\" id=\"faq-question-1725018571171\"><h3 class=\"font-degular scroll-mt-32\"><strong>What happens if I pay late?<\/h3><\/strong> <p class=\"schema-faq-answer font-inter text-base leading-relaxed mb-4 text-black\">If you don\u2019t pay your social contributions on time, you\u2019ll have to pay a 3%\u00a0penalty\u00a0on 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.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>In Belgium, every self-employed person has to pay social security contributions. When you\u2019re an employee, it\u2019s 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, [&hellip;]<\/p>\n","protected":false},"author":24,"featured_media":1061,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[264,269,274],"tags":[247,249,258],"class_list":["post-8741","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-become-self-employed","category-important-things-to-know","category-complementary","tag-become-self-employed","tag-expenses","tag-social-contributions"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Social security contributions for the self-employed in Belgium 2026 - Accountable<\/title>\n<meta name=\"description\" content=\"How much do you pay in social contributions as a self-employed person? Get the low-down in this article from Accountable.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/social-security-contributions-self-employed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Social security contributions for the self-employed in Belgium 2026 - Accountable\" \/>\n<meta property=\"og:description\" content=\"How much do you pay in social contributions as a self-employed person? 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So you can\u00a0<a href=\"https:\/\/www.deductibles.be\/social-contributions\">deduct them from your taxable income<\/a>. However, social contributions are not subject to VAT, so these costs are not eligible for your VAT return.","inLanguage":"en-BE"},"inLanguage":"en-BE"},{"@type":"Question","@id":"https:\/\/www.accountable.eu\/en-be\/blog\/social-security-contributions-self-employed\/#faq-question-1781709776845","position":2,"url":"https:\/\/www.accountable.eu\/en-be\/blog\/social-security-contributions-self-employed\/#faq-question-1781709776845","name":"Do I have to pay social contributions if my business makes a loss?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Yes. Unlike taxes, you still owe social contributions even when you make a loss. As a self-employed person in a main occupation, you always pay at least the minimum contribution of \u20ac890.42 per quarter (2026), regardless of your income. 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