Social security contributions for self-employed in main occupation (sole proprietors)
Provisional contribution 💸
As a self-employed person in main occupation, you pay a provisional contribution every quarter.
This amount is based on your net taxable annual income from three years earlier.
Have you been self-employed for a shorter time? Then you pay provisional social security contributions based on the fixed minimum contribution. This is set by the government at €840.97 quarterly. However, there are exceptions for so-called ‘primo starters’. For them, the flat-rate minimum contribution is set at 434.29 euros for the first 4 quarters. Furthermore, they also receive 111.94 euros discount on their first quarterly contributions.
Are you expecting a higher income?
Then you may be able to apply for an increase in your provisional contributions.
Final contribution 💰
Your final social security contributions depend on your annual income.
If you earn less than 8,473.80 euro during your first year (primostarter), you will be paid the minimum contribution of 434.29 euro. If you earn less than 16,409.20 euro during the other years, you will pay the minimum contribution of 840.97 euro.
If you earn more than these amounts, you pay 20.5% on the first annual income bracket (up to €70,857.99) and 14.16% on the second annual income bracket (€70,858 – €104,422.24). You will never be paid more than €4,819.64.
Finally, as a primo starter, you get a €111.94 discount on your first quarterly contributions.
Summary of contributions
| Min. Provisional contribution | Min. final contribution | Def. contribution annual income Step 1 (€0-€70,857.99) | Def. contribution annual income Step 2 (€70,857.99-€104,422.24) | Max. Def. contribution | |
| Quarter 1 (primo starter) | € 322,34 | € 322,34 | (20.5% income bracket 1) /4 €111.94 primostarter discount | (20.5% income Step 1 + 14.16% income bracket 2) /4 -€111.94 primostarter discount | € 4.819,64 |
| Quarter 2-4 (primo starter) | € 434,29 | € 434,29 | 20.5% Net taxable annual income /4 | (20.5% income Step 1 + 14.16% income Step 2) /4 | € 4.819,64 |
| Quarter 5-12 | € 840,97 | € 840,97 | 20.5% Net taxable annual income /4 | (20.5% income Step 1 + 14.16% income Step 2) /4 | € 4.819,64 |
| after 3 years | Based on your income from three years earlier | € 840,97 | 20.5% Net taxable annual income /4 | (20.5% income Step 2 + 14.16% income Step 2) /4 | € 4.819,64 |
Are you a primo starter? 🔎
Primo starters are first-time self-employed in main occupation who were not self-employed in main occupation or ‘self-employed in main occupation that was assimilated to self-employed in secondary occupation’ at any time in the past 20 quarters. Is this your first experience as a self-employed person? Then you are primo starter anyway! It is best to check with your social insurance fund.
