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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. 

We announced this in our Infoflash of 6 December 2022: the government allows you to defer part of your employer social security contributions due for the 3rd and/or 4th quarter of 2023.

A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.

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.

The NSSO provides a new type of Dimona for apprentices in alternate training. The Dimona ALT will have to be used from the beginning of the new school year in all regions.

Save time and become more efficient as an accountant with our tools. Find templates and useful numbers and draft your own legal documents to fulfil all client formalities. Just like that! 

Your business is unique and deserves a unique approach. You need a trusted partner that understands the many challenges you face. Partena Professional makes your success a personal matter and offers solutions tailored to the needs of small businesses.  

Would you like to be up to speed with socio-legal legislation on human resources at all times? Turn to Partena Professional. To our experts, the world of human resources holds no secrets — and we're happy to share our expertise with you. Additionally, we'll help you avoid the high costs of an external law firm. 

The shift work exemption applies if the same work, both in terms of content and scope, is performed in shifts. The Government is currently working on updating the measure.

As of today, EASYPAY GROUP, the largest family-owned HR solutions group in Belgium, is officially part of Partena Professional, the well-known HR and payroll service provider.