“Paid sportsperson” means a person occupied in preparing or taking part in a sports competition or exhibition under the authority of another person in return for pay exceeding a certain amount. To determine that amount, all salary components are taken into consideration (fixed pay, bonuses, expense refunds, etc.).
This annual ceiling is set by royal decree. For the period from 1 July 2022 to 30 June 2023, it amounts to €11,040.
Consequences of exceeding the ceiling
Persons exceeding this ceiling are irrefutably deemed to be subject to social security. Below the ceiling, they are liable to employee social security (ONSS) provided they are occupied under the terms of an employment contract. In other words, they work under the authority of another person in return for pay exceeding a payment intended to cover costs properly due by the employer.
Entry into force
This ceiling applies from 1 July 2022 to 30 June 2023, inclusive.
Source: Royal Decree of 17 June 2022 fixing the minimum amount of pay which must be received to be regarded as a paid sportsperson, Belgian Gazette 28.06.2022.