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Any natural person who carries out a professional activity in Belgium for which they are not bound by an employment contract or a statute is considered to be "self-employed". There is no relationship of subordination.
Self-employed persons are subject to their own social statute and benefit from a specific social security regime. Their social statute does not only impose obligations, it also provides for rights.
The Different Categories of Self-Employed Persons
Self-Employed as a Main Activity
If your self-employed activity is your only source of professional income (full-time occupation), you are considered to be self-employed as your main activity. You are subject to the social statute of self-employed persons as the main activity, which entails rights and obligations, including the affiliation to a social insurance fund for self-employed persons and the payment of quarterly social security contributions.
Self-Employed as a Side Activity
People who are self-employed as a side activity carry out another professional activity simultaneously, which is their main activity:
- either as an employee;
- or in teaching;
- or as a civil servant.
The formalities to be completed in order to exercise a self-employed activity as a side activity are identical to those applicable to persons who are self-employed as their main activity.
As a self-employed person in a side activity, you are also subject to the social statute of self-employed persons. You must, therefore, join a social insurance fund for the self-employed and pay quarterly social security contributions. However, you will continue to have priority access to the social benefits of the system to which you are subject by virtue of your main activity or status (employee, civil servant, pensioner).
You may also be considered as self-employed as a side activity if:
- you are an employee, a temporary worker or an unappointed teacher: the number of hours worked in salaried or temporary employment must be at least half a month;
- you are a civil servant: you must work 200 days or 8 months a year and the number of hours worked must be equivalent to at least a half-time job;
- you are an appointed teacher: you must work at least 6/10ths of a full timetable;
- you are unemployed: you must receive unemployment benefits and be authorised to carry out your self-employed activity on an incidental or occasional basis;
- you receive an allowance paid by the mutual insurance company: your disability must be at least 66% and the allowance paid to you must be at least equivalent to the pension of a self-employed person at the “single” rate.
If you are unemployed, you also have the option of taking up a secondary self-employed activity (as a side activity) without losing your entitlement to unemployment benefits for 12 months. This is known as the "Tremplin-indépendants" (self-employed springboard) measure. For more information on the conditions of eligibility for this benefit, please consult the information sheet T158 issued by ONEM (the National Employment Office).
Self-Employed Helpers
A helper is a natural person who assists or replaces a self-employed person in the exercise of their activity without being bound by an employment contract. The helper is often, but not necessarily, a family member of the self-employed person.
Helpers can only act for an individual and not for a company. However, they may act as a helper for the agents of a company (managers, directors).
If unmarried, helpers are only subject to the social statute of self-employed persons as of 1 January of the year in which they turn 20.
The following categories are not liable to social security contributions as self-employed helpers:
- occasional helpers (irregular assistance that does not extend over more than 90 days per year);
- helpers (students) receiving family allowances (under 25 years of age).
Helping Spouses
People are considered to be the helping spouse of a self-employed person when they meet the following criteria:
- They are the partner of a self-employed person (in the context of a marriage or cohabitation contract);
- They effectively assist their self-employed partner (regularly or at least 90 days a year);
- They do not receive income from another professional activity or a replacement income which gives entitlement to social security benefits at least equivalent to those of the self-employed.
Managers, Directors and Active Partners
Within a company, the managers, directors and active partners are considered to be self-employed and are, therefore, subject to the social statute of self-employed persons.
Self-Employed Students
It is possible to become self-employed while you are a student. This statute offers a preferential system for social security contributions.
In order to qualify for the self-employed student statute, you must:
- be at least 18 and not older than 25 years of age;
- be enrolled as a regular student (main activity)in an educational institution, in Belgium or abroad, with a view to obtaining a diploma recognised by a competent authority in Belgium;
- be engaged in a professional activity subject to the social statute of self-employed persons.
What Are your Obligations?
As a self-employed individual, you are subject to the social statute of self-employed persons. As such, you are required to:
- join a social insurance fund for the self-employed;
- pay quarterly social security contributions.
What Are your Rights?
The social statute of self-employed persons not only imposes obligations, it also provides for rights. Once you have complied with the legal requirements, you are entitled to:
- family benefits
- sickness and disability insurance
- maternity insurance
- paternity and childbirth allowance
- pension
- bridging rights
- close caregiver's allowance
- bereavement allowance
Family Benefits
This matter was regionalised as part of the 6th State reform. Since 1 January 2019, each Region has had its own system of family allowances, with its own amounts and rules. The applicable system is determined by the child’s domicile.
Sickness and Disability Insurance
The social statute of the self-employed includes a sickness and disability insurance that covers health care and incapacity for work.
Healthcare
As a self-employed person, you are legally insured against minor and major risks (e.g. visiting the doctor, buying medicines) in the same way as other workers (employees, civil servants).Incapacity for Work
Insurance against incapacity for work is specifically designed for self-employed workers. It provides you with a replacement income in case you need to pause your professional activity due to illness or an accident, under certain conditions:
- Compensation begins from the first day of incapacity if it lasts more than 7 days;
- Starting from the second year (period of disability), your benefits are increased.
Mental Well-Being
The social insurance funds offer services to the self-employed to raise awareness and support them in enhancing their mental well-being at work.
Maternity Insurance
If you are self-employed or a helper, you may be entitled to a maternity allowance during your rest period at the end of your pregnancy. There are, however, a number of conditions to be met.
Among other things, you will be exempt from paying social security contributions and your entitlement will be maintained for the quarter following the birth.
Benefits are granted for a maximum of 12 uninterrupted weeks, or 18 weeks if the maternity rest is taken half-time. Maternity rest consists of a compulsory rest period and a freely chosen part. In the event of a multiple birth, you will receive an additional week of optional rest or two weeks if you take your maternity leave on a half-time basis.
Maternity assistance in the form of service vouchers is also offered after childbirth, provided certain conditions are met.
Paternity and Childbirth Allowance
For self-employed fathers and co-parents, a paternity and childbirth allowance is granted for the birth of a child. This is a fixed daily allowance in the event of an interruption of activity for a maximum of 20 days (or 40 half days). If the father or co-parent only takes time off work for a maximum of 8 days (or 16 half days), he may, in addition to the fixed allowance, also benefit from the birth assistance (a one-off payment of 135 euros to compensate for the costs incurred via an approved household assistance scheme).
Pension
In addition to the retirement pension for self-employed persons at the end of their career, there is also a survivor's pension for the surviving spouse.
If you wish to obtain a higher pension, you can, under certain conditions, sign up for a free supplementary pension agreement.
Bridging Right
You can benefit from standard bridging rights in the following situations:
- in the event of a forced interruption, on a temporary or permanent basis, of your self-employed activity (due to a natural disaster, damage to a building or equipment, a fire, an allergy, a decision of a third party economic actor, an event with economic impacts or a bankruptcy)
- in the event of official termination due to economic difficulties
This bridging right will allow you to:
- retain certain social rights (healthcare reimbursement, incapacity for work, disability and maternity allowances) for a maximum of 4 quarters per triggering event;
- obtain a temporary financial benefit for 12 months per triggering event.
Over the course of your career as a self-employed person, you may benefit from the bridging entitlement several times. Once you have exhausted the ‘basic package’ (the first twelve months of benefit/four quarters of retention of social security rights), you can benefit from additional months/quarters, depending on the number of quarters for which pension rights have been built up in the interval between the previous interruption/cessation and the new interruption/cessation.
Close Caregiver's Allowance
In the event you care for a seriously or terminally ill relative or friend (palliative care) or for your disabled child, you can temporarily suspend all or part (at least 50%) of your self-employed activity.
In this case, you can benefit from a monthly close caregiver’s allowance for up to 12 months.
Bereavement Allowance
You can temporarily interrupt your self-employed activity in the event of the death of a family member (spouse, cohabiting partner, natural, adopted or foster child). You will receive an allowance for a maximum of 10 days (not necessarily consecutive) to be taken within a period starting on the day of death and ending one year after the day of death.
More Information
For more information on the social status of self-employed workers and their rights and obligations, please contact:
Federal Public Service Social Security
Directorate General Legal expertise (self-employed) – Expertise juridique
Soutien politique Indépendants
Administrative Centre Botanique
Finance Tower
Boulevard Jardin Botanique 50 bte 135
1000 Brussels
Tel.: +32 2 528 64 50
Fax: +32 2 528 69 77
E-mail: social.security@minsoc.fed.be
Website of the FPS Social Security
National Institute for the Social Security of the Self-employed (NISSE)
Quai de Willebroeck, 35
1000 Brussels
Tel.: +32 2 546 42 11
Fax: +32 2 511 21 53
E-mail: info@rsvz-inasti.fgov.be
Website of the NISSE
