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“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 2018 to 30 June 2019, it amounts to €10,200. So the ceiling remains the same as in the previous period.
Period
€ p.a.
From 01/07/2013 to 30/06/2014
€9,208
From 01/07/2014 to 30/06/2015
€9,400
From 01/07/2015 to 30/06/2016
€9,600
From 01/07/2016 to 30/06/2017
€9,800
From 01/07/2017 to 30/06/2018
€10,200
From 01/07/2018 to 30/06/2019
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.
This ceiling applies from 1 July 2018 to 30 June 2019, inclusive.
Source: Royal Decree of 25 May 2018 fixing the minimum amount of pay which must be received to be regarded as a paid sportsperson, Belgian Gazette 06.06.2018.
Author: Anne Ghysels
11/06/2018
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