NISSE social security contributions simulator 2026
Calculate your quarterly and annual contributions in 30 seconds.
Statutory rates updated on
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Your details
Enter your NISSE status and your net professional income to calculate your quarterly contribution.
Indexed net taxable income from year N-3 (in practice, NISSE calculates on the income of three years earlier and then adjusts).
How does the calculation work?
NISSE applies a sliding two-band scale to net professional income, plus flat-rate management fees that vary depending on the social insurance fund (Acerta, Liantis, Partena, Securex, UCM, Group S, Xerius: between 3.05% and 4.25%).
Main occupation scale 2026
- 0 → €75,024.54: 20.5%
- €75,024.54 → €110,562.42: 14.16%
- Above €110,562.42: capped (0% additional contribution)
Main occupation floor
If your net income is below €17,374.08, the contribution is calculated on this minimum reference income (flat-rate provisional contribution).
Secondary occupation
If you are self-employed as a secondary occupation (alongside a job as an employee, civil servant or a pension), you are exempt below €1,922.16 of annual income. Once that threshold is reached, the main occupation scale applies to all of your income, not just the part above the threshold, with a minimum of €98.51 per quarter.
Provisional vs final contribution
NISSE first calculates a provisional contribution on your indexed income from year N-3. Two years later, once your actual income is known (from your tax assessment notice), an adjustment is issued: an additional amount to pay or a refund.
Contributions FAQ
Frequently asked questions about calculating contributions
On your net professional income for the current year. As this is not yet known, the fund first charges provisional contributions based on your income from three years earlier, indexed, then adjusts them two years later once the tax authorities have communicated your actual income. The page on the calculation explains this time lag in detail.
No. Only the notice from your social insurance fund is authoritative. The simulator applies the statutory rates and reproduces the mechanics of the calculation, but your situation may include factors it does not take into account: starting a business, combining activities, an exemption in progress.
The contribution rates are identical, but the liability thresholds and the rights built up differ: someone with a secondary occupation contributes on their actual income without building up the same rights as a main occupation, and stays below certain thresholds. The page on secondary occupation status sets out these differences.
There are two levers. Applying for reduced provisional contributions, if you can show that your income for the year has fallen below a statutory threshold. And deducting a PLCI/VAPZ (free supplementary pension for the self-employed), which reduces your net professional income and therefore the base for calculating the following year's contributions.
A surcharge applies for each quarter of delay, plus an additional surcharge at the end of the calendar year. Prolonged non-payment can interrupt your rights, particularly to healthcare insurance. The NISSE page sets out the penalties and appeal options.
No, they come on top of the statutory contribution and vary from one fund to another. It is the only item you can influence by switching funds, as the contribution itself is the same everywhere.