want to know more about our services or want to chat with our experts? Visit one of our offices near you.
Increase your chances of success with our experts' help.
Our experts will give you the answers you seek.
Alter your business details via our one-stop shop for entrepreneurs.
Our experts are happy to help.
Want to know more about our services or want to chat with our experts? Visit one of our offices near you.
and reap the benefits of our social secretariat's support.
Take advantage of Partena Professional's expertise and knowledge
Discover the benefits we can give you as an accountant.
“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.
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 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.
The Partena Professional website is a channel for making information available in an understandable form to affiliated members and non-members. Partena Professional strives to provide up-to-date information and this information is compiled with the greatest care (including in the form of Infoflashes). However, as social and fiscal legislation is constantly changing, Partena Professional cannot accept any liability for the correctness, the up-to-date or the completeness of the information consulted or exchanged via this website. Further provisions can be read in our general disclaimer that applies to every consultation of this website. By consulting this website, you expressly accept the provisions of this disclaimer. Partena Professional can unilaterally change the content of this disclaimer.