Reduction in social security contribution rates

Posted May 11th, 2018 in Expenses, Independent by Louise

Among the many measures proposed by Belgium’s ‘taxshift’ measures, is the gradual decrease in social security contributions paid by self-employed. of the independent workers gradually decreases.

This year the final phase has come into effect with a new, lower rate of 20.5% on professional income. This rate applies to all self-employed people.

2018 social security contributions
The table gives an overview of the basic social security contributions per quarter for 2018.

According to your income, these contributions can be higher. In order to accurately estimate your income, you may use this Social security contributions simulation tool (Only available in FR and NL).


Source: Partena Professional

Better protection for self-employed who are unable to work due to illness or accident

Posted May 11th, 2018 in Independent by Louise

From 1 January 2018, the self-employed who are unable to work due to illness or an accident will get support from their mutuelle (social security fund) sooner.

The ‘waiting period’ (non-compensable period) has decreased from 1 month to 14 days. This means that from your 15th day of incapacity you will be supported by the mutuelle.

As a result you should inform your mutuelle of illness within 14 calendar days (rather than 28 days as before). This waiting period is effective from the 1st day following the beginning of the inability to work.

Note: In case of a late submission of the inability-to-work declaration, the compensations due to you will be reduced by 10% per day from the day the indemnity is due until the day the declaration is submitted.

The new rules also apply to spouses who are registered as assisting their partner with their business.


Source: Partena Professional

New reduction thresholds for provisional ONSS contributions starting in 2018

Posted May 11th, 2018 in Expenses, Independent by Louise

In the past, self-employed workers who wanted to reduce their contributions after experiencing a drop in income were often unable to do so. To try to make it easier for people to take account of fluctuations in their income, the Government has introduced 4 new reduction thresholds (to add to the 2 existing thresholds) so that more people can adjust their contributions to match their actual income.

The new thresholds are applicable to contributions from the first quarter of 2018.


Source: Partena Professional