Frequently asked questions for the self-employed

How are social security contributions calculated?

The amount due for social security contributions is calculated based on a percentage of 20.5%, applied to your annual net taxable professional income. This rate also applies to those who are self-employed in a main activity, as well as those in a side activity

When you start your professional activity, that number isn’t known yet. That means you’ll pay provisional contributions. The amount of those is calculated on a flat-rate basis and is adjusted after 2 years. Have you been self-employed for several years already? The contributions are then based on your income from 3 years ago. You will also receive an adjustment proposal 2 years later.  

 

You have three options for your social security contributions: 

 

  1. You pay the legal amount proposed to you. 

  1. You pay a larger sum than the provisional amount. 

  1. You request a reduction of the provisional amount. 

 

To avoid unwelcome surprises, you can calculate what your social security contributions will amount to. Just use our tool My Social Security Manager. You'll then also be able to adjust your provisional contributions accordingly. 

When do I have to pay my social security contributions?

As an entrepreneur, you have to pay your social security contributions to your Social Insurance Fund, no later than the last day of each quarter:  

 

  • 31 March 

  • 30 June 

  • 30 September 

  • 31 December 

 

If you’re late, you have to add an increase of 3% per quarter and a surcharge of 7% if you’re still late on the 1st of January of the next year. 

 

Our top tip? 

 

Make your payments by: 

  • 21 March (contributions of the 1st quarter) 
  • 21 June (contributions of the 2nd quarter) 
  • 21 September (contributions of the 3rd quarter)  
  • 21 December (contributions of the 4th quarter) 

 

One final tip: 

 

Use direct debit. It’s easy: through our online tool My Social Security Manager or one of our experts. 

How to increase or decrease your social security contributions

If your income is higher than the one used to calculate your contributions, you can decide to increase your provisional contributions. This way, you can avoid having to pay an extra sum when your contributions are recalculated. Furthermore, it means you have to pay less taxes.  

If, on the other hand, your income is significantly lower than the one used to calculate your contributions, you can apply for a reduction of the provisional amount. 

How can you modify your contributions? Try our online tool My Social Security Manager to easily increase or decrease your social security contributions.    

Social security contributions for the self-employed: what are my rights?

The social security contributions you need to pay each quarter as a self-employed entrepreneur entitle you to basic social protection:

 

  • Family allowance 

  • Birth grant and maternity benefit 

  • Health and invalidity insurance 

  • Statutory pension 

  • Bridging rights 

 

This means you benefit from social security rights and are prepared for a setback. Need a reminder of your rights and duties as an entrepreneur? Learn more about them on this page.  

Can Partena Professional help me when I’m having difficulty paying my social security contributions?

Partena Professional supports entrepreneurs every step of the way. If you encounter difficulties, consult us as quickly as possible so you can avoid the snowball effect. We can propose several options: 

 

  • Reduction of your social security contributions (if your current income is lower than the one you had 3 years ago). 

  • Delayed payment: we can set up a plan of personalised compensation. 

  • Deferral of surcharges due in the event of late payment. 

  • Total or partial exemption of social security contributions. 

  • Access to bridging rights  

 

To learn more about the solutions available to you, consult this page

Am I covered if I fall ill?

The social security contributions you pay each quarter are there to cover you in case of illness (long-term) or inability to work. It also gives you the right to reimbursement of your medical expenses and payment of your benefits.  

 

Are you unable to work? To enjoy your benefits, you need to: 

 

  • notify your Social Insurance Fund and your insurance company

  • have your social security contributions in order. 

  

If you have to simply visit the doctor or if you’re ill for just a couple of days, the conditions above do not apply.  

Do I need additional insurance?

Professional insurance policies are the perfect way to add to your social coverage and protect you and your family in the best way possible. Here are some examples of additional insurance policies offered by Partena Professional that could be useful to you: 

 

  • Guaranteed income insurance: makes sure you have an income when you’re unable to work. 

  • Professional liability insurance: protects you if you cause bodily harm or material damage to third parties during your professional activities.  

  • Workplace accident insurance: required from the moment you hire an employee. Covers work accidents that may occur. 

  • Health insurance for the self-employed: this insurance policy provides you with superior protection for your dental health and hospitalisation expenses. 

 

We also offer other complémentary insurance policies to give you the best possible protection. 

Which changes should I report?

Report any changes that may affect your social security record or will make you eligible for benefits and support. For example :  

 

  • Birth 

  • Starting an activity 

  • Changing your activity 

  • Termination of your activity 

  • Bankruptcy 

  • … 

 

Share these changes with us by email or through the contact page of our tool My Social Security Manager. 

What do I do if I’m paying too much for my social security contributions?

Are you paying too much for your social security contributions? Not to worry: you can always apply for a reduction of your contributions, or the surplus you pay will be paid back to you when your contributions are regularised.  

What are the consequences if I don’t pay?

Be careful: if you don’t pay your social security contributions, you risk losing out on your social insurance and compensation for your family’s health care.  

Contact us before it comes to that or read our advice in case of payment issues! 

What are the penalties for late payment?

If you pay late, you will be charged with financial penalties: a 3% surcharge on the contributions that weren’t paid for each started quarter and a one-off additional surcharge of 7% if your contributions still haven’t been paid on 31 December. These surcharges and penalties are not tax-deductible. 

How can I optimise my social security payments and my taxes?

You can influence the calculation of your contributions and taxes by taking the amount of your professional expenses and that of your social security contributions into account:

 

  • Pay more or less provisionary contributions. 

  • Use (intelligent) expenses to subtract them from your income and reduce your taxes and social security contributions. For example,  bolster your social security with supplementary insurance policies that are tax-deductible: FSPSE and guaranteed revenue insurance are tax-deductible, for instance.  

  • Consider becoming a partnership 

  • Think about the right legal status of your company and take advantage of a more fiscally appealing model. 

 

Contact your accountant to find out which option is best for you. 

What are the corporate contributions?

The annual contribution companies pay is a required contribution. It funds pensions or health benefits for the self-employed. 

During the first two years of liability, a new business pays € 384,44 (2023 numbers). After that, the amount of the contributions depends on the final balance of the penultimate closed assessment year (1 January of the contribution year).  

Who has to pay corporate social security contributions and when?

You have to pay the annual contribution if your company is subject to Belgian corporate tax or non-resident tax

Since 2023, the corporate social security contributions have to be paid by 31 December of the assessment period. For new companies created after 30 September of the assessment year, a different payment deadline applies: they have to pay the first contribution by the last day of the third month following the month in which they became a company.  

How can I find all the information about my social security profile?

Easily find all your information in your social security record and ask all your questions via our tool  My Social Security Manager. You’re guaranteed to get a response under 24 hours!  

 

Some benefits of My Social Security Manager :  

 

  • Easily consult your file online, wherever and whenever you want  

  • Modify your data yourself  

  • Adjust the amount of your contributions  

  • Report a termination of activity  

  • Regularise your outstanding payments  

  • ...