{"id":94400,"date":"2026-01-05T13:19:41","date_gmt":"2026-01-05T12:19:41","guid":{"rendered":"https:\/\/dexxter.be\/self-employed-pensioner-social-security-contributions\/"},"modified":"2026-05-15T13:24:00","modified_gmt":"2026-05-15T11:24:00","slug":"self-employed-pensioner-social-security-contributions","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/self-employed-pensioner-social-security-contributions\/","title":{"rendered":"Self-employed pensioner: how much do I have to pay in social security contributions?"},"content":{"rendered":"\n

Are you retired but still working as a self-employed person? In many cases, you will still have to pay social security contributions. But the good news is that as a self-employed pensioner, you pay a lower rate than ordinary self-employed persons.<\/p>\n\n\n\n

How much do you pay in social security contributions as a self-employed pensioner?<\/strong><\/p>\n\n\n\n

The standard percentage you have to pay in social security contributions as a self-employed pensioner is 14.70%<\/strong>.<\/p>\n\n\n\n

As with all self-employed persons, the contributions are calculated on the basis of your net taxable annual income<\/a>. Regular self-employed persons pay 20.50% of this. For you, as a self-employed person with a retirement pension or a person over 65 with a survivor’s pension, a lower rate applies. See the table below:<\/p>\n\n\n\n

Your annual income<\/strong><\/strong><\/td>% for calculating your social security contributions<\/strong><\/strong><\/td><\/tr>
moins de 3 763,51 \u20ac<\/td>0 %<\/td><\/tr>
de 3 763,51 \u20ac \u00e0 77 498,93 \u20ac<\/td>14,70 %<\/td><\/tr>
de 77 498,93 \u20ac \u00e0 108 238,40 \u20ac<\/td>14,16 %<\/td><\/tr>
tout ce qui d\u00e9passe 108 238,40 \u20ac<\/td>0 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

When are you exempted from paying contributions?<\/strong><\/h2>\n\n\n\n

Do you expect to earn less than \u20ac3,763.51? If so, notify your social insurance fund<\/a>. This means you will not have to pay the fixed minimum contribution of \u20ac142.53. What’s more, you will not have to pay any social security contributions at all.<\/p>\n\n\n\n

Examples of how much you have to pay in social security contributions<\/strong><\/h2>\n\n\n\n

What exactly do these percentages mean? In Belgium, we have a progressive tax system. This means that you only pay a higher tax rate on the amount in the higher bracket. Let’s look at a few examples to clarify this:<\/p>\n\n\n\n

    \n
  • Do you earn \u20ac10,000?\n
      \n
    • Then you pay 14.70% in social security contributions, which amounts to \u20ac1,470.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Do you earn \u20ac80,000? Then you pay:\n
        \n
      • 14.70% on the first \u20ac77,498.93 = \u20ac11,392.38<\/li>\n\n\n\n
      • 14.16% on the remaining \u20ac2,501.07 = \u20ac354.26<\/li>\n\n\n\n
      • Total: \u20ac11,746.64<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

        Can you have your provisional contributions reduced or increased?<\/strong><\/h2>\n\n\n\n

        Yes! Are you expecting lower income (for example, because you are scaling back your activities)? Then you can request a reduction<\/strong> from your social security fund. This is useful for keeping your cash flow under control.<\/p>\n\n\n\n

        Please note: if it later turns out that you earned more than estimated, you will have to pay the difference, possibly with increases and interest.<\/p>\n\n\n\n

        In the same way, you can ask your social insurance fund to increase your provisional contributions. This will help you avoid unpleasant surprises.<\/p>\n\n\n\n

        <\/p>\n\n\n