Social security contributions are paid by everyone, yet there are many questions. How much does it cost? When do I have to pay? And do I build up a pension as a self-employed person? In this article, we recap the essentials of social security contributions as a self-employed person.
What are social security contributions 🔎
Both employees and self-employed people pay social security contributions in Belgium. In return, you build up certain rights, for example for when you fall ill or when you retire. With employees, the employer will pay the contributions to the government. As a self-employed person, however, you yourself are legally required to close a social insurance fund. You then pay your social security contributions to them every quarter and they forward the contributions to the government.
Calculating social security contributions in brief
- Provisional social security contributions:
As a self-employed person, you pay a provisional contribution as an advance every quarter. This provisional contribution depends on your statute and is based on your income from three previous years. If you were not yet self-employed at the time, statutory provisional contributions apply.
- Final social security contributions:
Once your exact yearly net taxable income is known to the taxes, your final contributions are calculated based on your yearly income. This is followed by the so-called regularisation. Was your provisional contribution too high? Then you get the difference back. Conversely, of course, you may also have to pay extra.
- Calculating social security contributions:
From a net taxable annual income of at least EUR 16,861.46, everyone self-employed in main occupation, self-employed in secondary occupation or student self-employed pays the same amount in social security contributions. This amount amounts to 20.5% of income below EUR 72,810.95 and 14.16% of income between EUR 72,810.95 and EUR 107,300.30. Is your net annual taxable income even higher? Then you only pay contributions on the amount below 107,300.30 euro.
Is your net annual taxable income lower than 16,861.46 euros? Then other contributions apply depending on your statute.
(Figures 2024)
Calculating social security contributions per statute 🧮.
Below we briefly summarise the calculations of social security contributions per statute. Be sure to click through to the article specifically for your statute at the bottom of the summary!
Social security contributions for self-employed in main occupation (sole proprietors)
As a self-employed person in main occupation, you pay a minimum of EUR 898.28 and a maximum of EUR 5,148.10 quarterly in social security contributions. This minimum amount also applies to your provisional contributions.
The only exception to your minimum contribution applies to primo starters. For them, the government makes an exception and the minimum is 463.88 euros quarterly during the first year.
The exact amount you pay in social security contributions can be found back in the table below and in this extensive article on social security contributions for self-employed in main occupation.
| Minimum Provisional contribution | Minimum final contribution | Final contribution annual income Step 1 (€0-€72,810.95) | Final contribution annual income Step 2 (€72,810.95-€107,300.30) | Maximum Final contribution | |
| Quarter 1 (primo starter) | € 344,31 | € 344,31 | (20.5% income bracket 1) /4 €119.57 primostarter discount | (20.5% income Step 1 + 14.16% income bracket 2) /4 -€119.57 primostarter discount | € 5.148,10 |
| Quarters 2-4 (primo starter) | € 463,88 | € 463,88 | 20.5% Net taxable annual income /4 | (20.5% income Step 1 + 14.16% income Step 2) /4 | € 5.148,10 |
| Quarters 5-12 | € 898,28 | € 898,28 | 20.5% Net taxable annual income /4 | (20,5% inkomen Schijf 1 + 14,16% inkomen Schijf 2) /4 | € 5.148,10 |
| After 3 years | Based on your income from three years earlier | € 898,28 | 20.5% Net taxable annual income /4 | (20,5% inkomen Schijf 1 + 14,16% inkomen Schijf 2) /4 | € 5.148,10 |
Social security contributions for self-employed in secondary occupation
As a self-employed in secondary occupation, you only pay social security contributions if you earn more than €1,865.44. Please note that even if your final annual income is lower than this amount, you pay a provisional contribution of EUR 98.52 each quarter. You will then get this amount back with the final calculations.
You can also explicitly request an exemption from social security contributions from your social insurance fund, declaring that you expect your net taxable income on an annual basis to be below 1,865.44 euros.
The exact amount of your social security contributions can be found back in the table below and in this extensive article on social security contributions for self-employed in secondary occupation.
Attention! Are you not self-employed for a full year? Then be sure to take the prorata into account!
| Minimum Provisional contribution / quarter | Final contribution annual income <€1,865.44 | Final contribution annual income Step 1 (€1,865.44-€72,810.95) | Final contribution annual income Step 2 (€72,810.95-€107,300.30) | Maximum Final contribution | |
| Quarterly social security contributions | € 99,38 | €0 | 20.5% Net taxable annual income | 20.5% income Step 1 + 14.16% income Step 2 | € 5.148,10 |
Social security contributions for self-employed students
As a self-employed student, you only pay social security contributions if you earn more than € 8,430.72. If you earn less, you are exempted from social security contributions. Attention! Even if your final annual income is lower than this amount, you pay a provisional contribution of 98.52 euros every quarter. You will get this amount back with the final calculations.
You can also explicitly request an exemption from social security contributions from your social insurance fund, declaring that you expect your net annual taxable income to be below 8,430.72 euros.
Do you earn more than 8,430.72 euros but less than 16,861.46 euros? Then you only pay taxes on the amount above 8,430.72 euros.
Is your net annual taxable income higher than EUR 16,861.46? Then you automatically become self-employed in main occupation. This has consequences for your social security contributions, but also for child allowance and other things!
The exact amount of your social security contributions can be found back in the table below and in this extensive article on social security contributions for self-employed students.
Are you not self-employed for a full year? Then be sure to take the proration into account!
| Minimum Provisional contribution | Final contribution annual income <€8,430.72 | Final contribution annual income €8,430.72- €16,861.46 | Final contribution annual income >16,861.46 | Maximum Final contribution | |
| Quarterly social security contributions | €99.38 (you can apply for an exemption) | €0 | 20.50% on the part of your income above €8,430.72 | Contributions like a self-employed person in main occupation | € 5.148,10 |
What is the upper profit limit to qualify for an exemption from your social security contributions? 📈
Not everyone pays social security contributions. Depending on your statute, certain profit upper limits apply, below which you enjoy an exemption.
Exemptions from social security contributions depend on your statute.
For self-employed students and self-employed in secondary occupation, there are certain maximum profits that are automatically exempted from social security contributions.
For self-employed students, an exemption applies up to a net taxable annual income of €8,430.72.
For self-employed in secondary occupation, an exemption applies up to a net taxable annual income of €1,865.45. If your net taxable annual income is lower than these amounts, you do not pay any social security contributions!
Exceptional for self-employed in main occupation
If you are self-employed in main occupation and having trouble paying your social security contributions, there are certain conditions under which you can obtain an exemption from social security contributions.
To this end, you must submit an application to the NSSO in which you demonstrate that you are temporarily unable to pay your contributions and in which you objectively demonstrate this. You do not accrue any social rights for these periods.
What are the management costs per social insurance fund? 💶
On top of the statutory social security contributions, social insurance funds also charge management costs. These costs differ per social insurance fund and are a percentage of your social security contributions. Below is a summary of the management costs in 2024.
| Sociaal verzekeringsfonds | Beheerskosten (2024) |
| Xerius | 3,05% |
| Acerta | 3,05% |
| Group S | 3,90% |
| Liantis | 3,95% |
| Avixi | 4,00% |
| Caisse d’Assurances Sociales de l’UCM | 4,05% |
| Securex | 4,10% |
| Partena | 4,25% |
| Nationale Hulpkas voor de sociale verzekeringen der zelfstandigen | 4,25% |
What rights do I build up with social security contributions?
At first sight, social security contributions appear to be mainly a cost item. However, in certain situations you can get a lot in return.
Your social security contributions entitle you to:
- Pension
- Reimbursement of medical expenses
- Disability, maternity and adoption benefits
- Bereavement leave, adoption, foster parenting, paternity and birth leave
- Family benefits
- Bridging right in the event of bankruptcy
