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At the start of your self-employment career, you always pay provisional social security contributions because they are usually calculated based on your income from 3 years earlier.   

If you are self-employed, you will have to pay quarterly social security contributions. During the first 3 years of your career, you pay provisional social security contributions, calculated from your estimated income. 

General The terms of this disclaimer apply to any consultation of the website of Partena Professional. The terms of this disclaimer apply to all products, services, documents, models and information that are available on the website of Partena Professional.

The “shift work” exemption applies to shifts performing the same work. The government envisaged a more flexible bis variant.

The socio-legal landscape in Belgium is constantly evolving: a lot is changing and it is important to stay informed.

As a self-employed person, you must pay social contributions to your social insurance fund. In return, you receive some social rights and benefits (legal pension, healthcare, child allowance, bridging rights, etc.) But how are social contributions calculated? On what criteria is the calculation based? We explain it all here. 

The socio-legal landscape in Belgium is constantly evolving: a lot is changing and it is important to stay informed.

The provisioning amounts for the 2024 holiday pay which have been recorded in the balance sheets on 31 December 2023 and which can be accepted as professional expenses are definitively known.

Entreneurship is connected to a lot of bias. In fact, starting your own business is often easier than you think. On this page, you can find answers to the questions we get most often from new entrepreneurs. Answers that’ll help you start with confidence. 

The socio-legal landscape in Belgium is constantly evolving: a lot is changing and it is important to stay informed.