Self-employed social security

The contributions payable by a self-employed person or a company director depend on the net professional income earned thanks to that status. This is the gross income after deducting professional expenses, possibly also previous losses. The reference year is always the year of income itself. Even if that is not a full year of self-employment.

There is a minimum contribution that a self-employed person has to pay. This is 21.5% on a presumed minimum net taxable income of €14,658.44 per year (minimum reference amount). Also taking into account the social cash allowance, this rounds up to around EUR 785.00 per quarter. Lower than that the contribution can never be. Even if there was a loss during the year in question.

Specially for the starting self-employed person or company director, the net income as it will be finally declared in the year of the tax return is not yet known. The starting self-employed person must therefore make his own estimate of what he thinks his income will be. During the first year of self-employment, the social security contribution is slightly lower. It is set at 20.5% of net income (after deducting social security contribution). It is somewhat of a difficult calculation: the result in social contributions is determined on the net profit calculated after deduction of those social contributions. Brussels Accountants can help you with this. A starting self-employed person can therefore choose to pay the minimum contributions.

There are additional reductions for so-called primo start-ups.

Brussels Accountants can help you ensure that the social contributions paid remain as much as possible in proportion to your real income for the same year. And to this end, assist you to make the necessary adjustments.

De sociale bijdragen voor een zelfstandige in hoofdberoep worden dus berekend op een minimum verondersteld inkomen van 14.658,44 euro (criterium voor het jaar 2022). Naargelang de opstart 20,5% of 21% of 21,5% van dat inkomen. Dat tarief geldt ook voor de inkomensschijf tussen 14.658,44 euro en 63.297,86 euro. Voor de schijf tussen 63.297,86 euro en 93.281,01 euro bedraagt het tarief van sociale bijdragen 14,16%. Ieder netto inkomen bovenop het bedrag van 93.281,01 euro is vrijgesteld van sociale bijdragen.

Aarzel niet om Brussels Accountants te kontakteren voor bijkomende vragen die u hierover zou hebben.