Changing your statute

Switching from an ancillary occupation to a main occupation: consequences

Switching from an ancillary occupation to a main occupation: consequences

Do you plan to make your ancillary occupation into your main occupation? That switch has consequences for your social security statute.

Changing your social security rights

If you switch from an ancillary occupation to a main occupation, your social security rights automatically change to the social security status of a self-employed person. What does that mean in practice? Your rights to a pension, incapacity benefit, child benefit, etc. change completely.

Discover your entitlements as a self-employed person.

Change in your social security contributions

The change of your statute from a self-employed person in an ancillary occupation to one in a main occupation entails a change in your social security contributions.

Up to the end of 2014: if you changed statute, you were considered to be a self-employed starter. It initiates another period when you pay provisional contributions with subsequent adjustments.

• From 1 January 2015: if you switch during the course of the year from an ancillary occupation to a main occupation (or vice versa), you are longer considered to be a self-employed starter. The calculation of your contributions is based on your total operating income for the year in question (part of which you worked as a main occupation and part as an ancillary occupation).

Read more about the calculation of your social security contributions. 

Note: depending how your statute changes, two scenarios are possible.

1.      You are self-employed in an ancillary occupation and stop being an employee during a quarter.
   
   You will be self-employed in a main occupation as from the current quarter. You pay the necessary compulsory social security contributions immediately.
2.      You are self-employed in a main occupation and start working as a part-time employee during a quarter.
   
   You pay social security contributions as a self-employed person in an ancillary occupation as from the first day of the next quarter.

Do you still have questions about the change in your statute? Need advice about switching from self-employment in an ancillary occupation to in a main occupation? Contact Partena Professional