Social Statute of the Self-Employed

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 as a teacher;
• 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).

Since July 2024, self-employed persons working in the construction or cleaning sectors are required to register the details of their helper(s) with the Crossroads Bank for Enterprises (CBE) before the start date of the activity and within 15 days of the cessation of that activity. A fine will be imposed for failure to comply with this registration requirement. The self-employed person receiving assistance is jointly and severally liable for the payment of this fine.

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.

Agents, Directors and Active Partners

Within a company, the agents (managers, directors etc.) and the active partners are in principle 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;
• carry out a self-employed professional activity subject to the social statute of self-employed persons;
• not be a helping spouse.

For more details, see the FAQ of the Federal Public Service Social Security and the website of the National Institute for the Social Security of the Self-employed (NISSE) .  

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;
• reimbursement of medical expenses and replacement income in the event of illness or accident (health care and sickness/disability insurance);
• maternity insurance;
• paternity and childbirth allowance;
• adoption allowance and foster parent leave;
• pension
• bridging rights
• close caregiver's allowance
• bereavement allowance

Family Benefits

Self-employed workers are entitled to family allowances for their child(ren) in the same way as other workers (employees or civil servants). This matter has been regionalised so that each Region has its own family allowance system, with its own amounts and rules. The applicable system is determined according to the child's place of residence. Find all the information you need at www.famifed.be.

Sickness and Disability Insurance

The social statute of the self-employed includes a sickness and disability insurance that provides reimbursement of healthcare expenses and benefits due to 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). This also applies to people who depend on you.

To be eligible for reimbursement of healthcare costs, you must have Belgian health insurance and be up to date with your social security contributions for the reference year (two years previously).

Incapacity for Work

Insurance against incapacity for work 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.

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 consecutive weeks, or 18 weeks if the maternity rest is taken on a part-time basis with half an allowance. Maternity rest consists of a compulsory rest period (three weeks) and a freely chosen period (nine weeks). In the event of a multiple birth, you are entitled to an additional week of optional rest or two weeks if you take half-time maternity leave.

Maternity assistance in the form of service vouchers is also granted after childbirth, provided certain conditions are met.

In addition to maternity assistance, you are automatically exempt from paying social security contributions for the quarter following the quarter in which you gave birth.

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 with half an allowance). If the father or co-parent 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).

Adoption and long-term foster care

If you adopt a minor child or foster a minor child long-term, you are entitled to a paid rest period. This period is a maximum of 6 weeks for each parent or foster parent, plus 4 weeks for the sole adoptive or foster parent or for both adoptive or foster parents together.

In addition, in the case of adoption, you are entitled to the same allowance as employees and civil servants depending on your place of residence.

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, calculated on the basis of the deceased spouse's career.

If you wish to obtain a higher pension, you can, under certain conditions, sign up for a free supplementary pension agreement (Pension Libre Complémentaire pour les Travailleurs Indépendants - PLCI).

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

With this bridging right you:

• retain certain social rights (healthcare reimbursement, incapacity for work, disability and maternity allowances) for a maximum of 4 quarters;
• are granted a temporary financial benefit for 12 months.

During your professional career as a self-employed person, you may be entitled to the bridging right several times. Once you have exhausted the ‘basic package’, which consists of a benefit for a maximum of 12 months and the maintenance of certain social rights for a maximum of four quarters, you may be entitled to additional months/quarters, depending on the number of quarters for which pension rights have been accrued during the period 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. For each consecutive three-month period of being granted the allowance, you may be exempt from paying social security contributions.

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
E-mail: inboxdgzelfstindep@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.: 0800 12 018
International: +32 2 546 42 11
E-mail: info@rsvz-inasti.fgov.be
Website of the NISSE

A social insurance fund for the self-employed