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Ready to embark on your adventure as a self-employed entrepreneur?

A sole proprietorship is a business type in which one person carries full responsibility for the business. There is no distinction between the personal and business assets. In a sole proprietorship, the entrepreneur decides everything independently. Many obligations are cancelled out in this company format.

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. 

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.   

As a self-employed person, you pay quarterly social security contributions. These are calculated based on your estimated income. When the tax authorities forward your actual income to your social security fund 2 to 3 years later, the fund calculates your actual and final social security contributions. After this final calculation, there will be a regularisation.

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. 

Op de dag van de verkiezingen (dag Y) vinden meerdere verrichtingen plaats en vanaf dag Y + 1 moeten verschillende formaliteiten vervuld worden.

In Flanders, the commuting fund (Pendelfonds) regularly launches calls for projects to subsidise more sustainable mobility. From 18 September until 18 October 2023, companies can submit a project to obtain a subsidy of up to 200,000 € per company.

As a self-employed person, you have to pay quarterly social contributions. But what exactly are social contributions? Why do you have to pay them? And how are they calculated? You'll read it here.