Wage scales for the self-employed

Consult:

Consult the most recent wage scales for social security benefits:

Consult the most recent scales for company contributions:

Family benefit

Maternity allowance

Amounts on 12/01/2012                                    

First child of multiple birth €1,233.11

Following children €920.25

Adoption premium

Amounts on 12/01/2012        

Adoption premium €1,223.11

Ordinary child benefit

Amounts on 12/01/2012

Monthly base amount

 

First child

Non-retired beneficiary €84.43

Non-retired beneficiary, single-parent family €130.39

Retired beneficiary €111.33

 

Second child

Non-retired beneficiary €167.05

Non-retired beneficiary, single-parent family €195.54

Retired beneficiary €195.54

 

Third child and following children

Non-retired beneficiary €249.41

Retired beneficiary €254.41

Single-parent family €272.38

 

Allowance per age group

6 years

12 years

18 years

Ordinary child benefit

- an only child receives

€0

€0

€0

- the youngest entitled child receives

€0

€0

€0

First child

- for non-retired beneficiaries

€31.36

€47.92

€52.89

- for retired beneficiaries

€31.36

€47.92

€60.93

second child

- for non-retired beneficiaries

€31.36

€47.92

€60.93

- for retired beneficiaries

€31.36

€47.92

€60.93

third child and following children

€31.36

€47.92

€60.93

Increased child benefits

- orphans, children of disabled self-employed people and disabled children younger than 25.

€31.36

€47.92

€60.93

 

Child benefit for disabled children younger than 21

Amounts on 1/12/2012       

Monthly base amount

 

First child

Non-retired beneficiary €90.28

Non-retired beneficiary, single-parent family €136.24

Retired beneficiary €136.24

 

Second child

Non-retired beneficiary €167.05

Non-retired beneficiary, single-parent family €195.54

Retired beneficiary €195.54

 

Third child and following children

Non-retired beneficiary €249.41

Retired beneficiary €254.41

Single-parent family €272.38

 

Benefit per age group

6 years

12 years

18 years

Ordinary child benefit

- an only child receives

€0

€0

€0

- the youngest entitled child receives

€0

€0

€0

First child

- for non-retired beneficiaries

€31.36

€47.92

€52.89

- for retired beneficiaries

€31.36

€47.92

€60.93

Second child

- for non-retired beneficiaries

€31.36

€47.92

€60.93

- for retired beneficiaries

€31.36

€47.92

€60.93

Third child and following children

€31.36

€47.92

€60.93

Increased child benefit

- orphans, children of disabled self-employed people and disabled children younger than 25.

€31.36

€47.92

€60.93

Note! Qualifying persons who are disabled and turned 21 before July 1, 1987 can possibly claim the preservation of their rights.                                                                                                                                        

 

First child

Second child

Third child

Acquired right

€122.58

€122.58

€122.58

One-parent family

€166.75

€149.96

€144.66

Supplementary benefit for disabled children younger than 21

Amounts 1/12/2012as of 12/01/2012

Child was born before 1 January 1993 and is still subject to old evaluation system      

Level of self-sufficiency

0-3 points €406.16

4-6 points €444.59

7-9 points €475.27

Child born after 1 January 1993                                      

Seriousness of the effects of the condition

fewer than 6 points in total of which at least 4 are from the first pillar €79.17

6-8 points in total of which fewer than 4 are from the first pillar €105.44

6-8 points in total of which at least 4 are from the first pillar €406.16

9-11 points in total of which at least 4 are from the first pillar €246.05

9-11 points in total of which at least 4 are from the first pillar €406.16

12-14 points in total €406.16

15-17 points in total €461.83

18-20 points in total €494.81

20+ points in total €527.80

Child benefit for disabled or active disabled self-employed persons

Amounts on 12/01/2012

after 6 months of disability

Base amount

First child

€189.16

Second child

€195.54

Third child and subsequent children

One-parent family €272.38

Different family €254.41

                                 

Benefit per age group

6 years

12 years

18 years

Ordinary child benefit

- an only child receives

€0

€0

€0

- the youngest entitled child receives

€0

€0

€0

First child

- for non-retired beneficiaries

€31.36

€47.92

€52.89

- for retired beneficiaries

€31.36

€47.92

€60.93

Second child

-for non-retired beneficiaries

€31.36

€47.92

€60.93

- Retired beneficiaries

€31.36

€47.92

€60.93

Third child and subsequent children

€31.36

€47.92

€60.93

Increased child benefit

- orphans, children of disabled self-employed people and disabled children younger than 25 years.

€31.36

€47.92

€60.93

Children of unemployed parents entitled to full benefits who are entering into self-employment

Amounts on 12/01/2012

Base amount

First child

€130.39

Second child

€195.54

Third child and following children

Single-parent family €272.38

Different family €254.41

                               

Benefits per age group

6 years

12 years

18 years

Ordinary child benefit

- an only child receives

€0

€0

€0

- the youngest entitled child receives

€0

€0

€0

First child

- for non-retired beneficiaries

€31.36

€47.92

€52.89

- for retired beneficiaries

€31.36

€47.92

€60.93

Second child

- for non-retired beneficiaries

€31.36

€47.92

€60.93

- for retired beneficiaries

€31.36

€47.92

€60.93

Third child and subsequent children

€31.36

€47.92

€60.93

Increased child benefit

- orphans, children of disabled self-employed parents and disabled children younger than 25.

€31.36

€47.92

€60.93

Occupational earnings / replacement earnings

Amounts on 12/01/2012

Income threshold above which the relevant entitled child is no longer eligible for child benefit                                        

Employee income (gross)

Self-employed income (net)

Monthly threshold

€520.08

€416.06

Relevant parties:  

  • young people with a learning agreement;                                                
  • children no longer subject to compulsory education following secondary education with a limited learning plan and, in addition, practicing a profitable activity or receiving social benefits;
  • students on paid internships to receive a legally recognized degree, certificate or brevet;
  • children who are no longer subject to compulsory education and are registered as job-seeking;

Income threshold above which there is no right to increased benefits

Relevant parties:

  • children from a single-parent family;
  • children whose guardian is retired;
  • children whose guardian is unfit for work;
  • children whose guardian has been entitled to full unemployment benefits but is not entering into self-employment;

Guardian or benefits recipient living alone with the child:                                    

 

Employee income (gross)

Self-employed income (net)

Monthly threshold

€2,230.74

€1,784.60

Guardian and their spouse or partner live together with the child:                                          

 

Employee household income (gross)

Self-employed income (net)

Monthly threshold

€2,306.94

€1,845.55

Permitted threshold for profitable self-employed activity

Amounts on 12/01/2012

Children following education with a limited learning plan or registered as job-seeking        

Permitted threshold 2012

€4,894.75

Lump-sum allowance in the event of foster care placement

Amounts on 12/01/2012                    

First child

Following children

€30.81

€60.58

Orphan benefit

Amounts on 12/01/2012  

                                                 

 

Monthly base amount

per child

€346.82

 

                                                        

Benefit per age group

6 years

12 years

18 years

Ordinary child benefit

 

 

 

- an only child receives

€0

€0

€0

- the youngest entitled child receives

€0

€0

€0

First child

 

 

 

- for non-retired beneficiaries

€31.36

€47.92

€52.89

- for retired beneficiaries

€31.36

€47.92

€60.93

Second child

 

 

 

- for non-retired beneficiaries

€31.36

€47.92

€60.93

- for retired beneficiaries

€31.36

€47.92

€60.93

Third child and subsequent children

€31.36

€47.92

€60.93

Increased child benefit

 

 

 

- orphans, children of disabled self-employed parents and disabled children younger than 25.

€31.36

€47.92

€60.93

Yearly supplement to child benefit (school premium)

Amounts on 1/07/2013                                                                                              

 

Children with the base amount

Children with an increased amount or premium

                                                 

Child at least 4 years old on December 31, 2012

€22.00

€27.60

Child at least 5 years old and no older than 10 years on December 31, 2012

€50.00

€58.59

Child at least 11 years old and no older than 16 years on December 31, 2012

€70.00

€82.02

Child at least 17 years old on December 13, 2012

€95.00

€110.42

PENSIONS

Pensions

Amounts on 09/01/2013                                                                                  

 

Minimum pension / ceiling

Retirement pension as family

€16,844.73

Retirement pension as single person

€12,731.29

Survival pension

€12,731.29

Pension from divorced spouse

-

Permitted professional activities for retirees                                  

Year 2013

Retirement and survival pension

Survival pension only

Nature of the performed activity

before the retirement age

as of the retirement age  (1)

under 65

as of 65 (1)

 

 

 

 

 

a) employee (incl. mandate, office, post) - gross

 

 

 

 

 

without dependent child

€7,570.00

€21,865.23

€17,625.60

€21,865.23

 

with dependent child

€11,355.02

€26,596.50

€22,032.00

€26,596.50

b) self-employed or helper - net

 

 

 

 

 

without dependent child

€6,056.01

€17,492.17

€14,100.48

€17,492.17

 

with dependent child

€9,084.01

€21,277.18

€17,625.60

€21,277.18

c) employee + self-employed (simultaneously or sequentially) - 80% gross + net

 

 

 

 

 

without dependent child

€6,056.01

€17,492.17

€14,100.48

€17,492.17

 

with dependent child

€9,084.01

€21,277.18

€17,625.60

€21,277.18

(1)As of 2013 there is no income threshold for people receiving pensions who have a career of at least 42 calendar years, either exclusively in self-employment or predominantly in self-employment, in employment, in the public sector and in any foreign form of employment to which the European regulations concerning social security apply or to which an agreement with Belgium concerning social security applies.

Occupational disability

Benefits for occupational disability

  Amounts on 09/01/2013                                                                                           

 

After 1 month (per day)

       

After 12 months (per day)

       

 

       

without equivalence

       

       

with equivalence

         

with dependent family

€53.99

€53.99

€53.99

single person

€40.81

€40.81

€43.21

cohabiting

€33.13

€33.13

€37.05

 

 

 

 

Help from third parties after 3 months (per day) €20.00

 

 

Maternity benefit

Amounts on 12/02/2012      

Amount per week

€440.50

The payment is spread out in the event that the optional post-natal rest period is spread out.

Adoption benefit

Amounts on 12/02/2012          

Adoption benefit (per week)

€440.50

Paid leave for palliative care

Amounts on 09/01/2013

Lump-sum amount      

€2,121.88 (payment in three parts)

Yearly past-service premium for long-term disability

Amounts on 12/02/2012

               

Yearly amount      

€208.09

BANKRUPTCY AND ECONOMIC CRISIS

Bankruptcy benefit

Amounts on 9/01/2013                                              

Monthly

 

 

 

Without dependent family

€1,060.94

With dependent family

€1,403.73

COMPANY CONTRIBUTION

Company contribution: yearly contribution        

Year 2018

 

 

 

Balance sheet total for 2016 lower than or equal to 681,341.33 EUR

€347.50

Balance sheet total for 2016 higher than 681,341.33 EUR

€868.00