Social security contributions · Pillar 3, the exceptions
Exemptions & waivers from social security contributions 2026
Self-employed in financial difficulty, side activity below the threshold, student, pensioner, maternity, incapacity, bankruptcy: here are the 7 schemes that can suspend or cancel your NISSE contributions.
Updated on
By the Finances Indépendants editorial team
Exemption, waiver, reduction: the terms
Before looking at the 7 schemes, let us clarify three terms that are often confused:
Principle
Steps required
Impact on pension
Exemption
No contribution due (threshold not reached)
None (automatic)
No rights built up
Waiver
Contributions cancelled retroactively
Application to the NISSE (Committee)
No rights built up (unless bought back later)
Temporary reduction
Reduced contributions for a period
Varies by scheme
Rights partly maintained
Compensatory benefit
Replacement income (e.g. bridging right)
Specific application (social insurance fund, NIHDI)
Period treated as equivalent for pension
Overview of the 7 schemes in 2026
The big picture; details of each scheme in the following sections.
- Waiver for the self-employed in difficulty: NISSE Committee, case by case.
- Exemption for a side activity below the threshold: automatic below €1,922.16 (2026).
- Self-employed student status: full exemption below €8,687.03, then 20.5% only on the portion above that threshold up to €17,374.08.
- Pensioner continuing to work: exemption up to €3,844.32, then a reduced contribution of 14.7% on all income.
- Maternity / paternity / co-parent: 12 weeks of NIHDI benefit + contribution waiver for the quarter after the birth.
- Prolonged incapacity for work: NIHDI benefit from day 8, contribution waiver after 12 months.
- Bankruptcy & bridging right: benefit for up to 12 months + rights maintained for 4 quarters.
1. Self-employed in financial difficulty
The waiver for financial difficulty is granted by the NISSE Waiver Committee to a self-employed person whose current income is too low to pay social security contributions without jeopardising their livelihood.
Main criteria examined:
- Current net professional income below the subsistence threshold (varies with family responsibilities).
- Family responsibilities (spouse, dependent children, other dependants).
- Available assets (property, securities accounts).
- Whether the difficulty is temporary or structural (sector crisis, loss of a major client, illness, etc.).
Procedure: submit your application to your social insurance fund, which forwards it to the NISSE Committee. Strict deadline: 12 months maximum after the end of the quarter concerned. A decision is given within 4-6 months. You can appeal to the Labour Court.
2. Self-employed as a secondary occupation below €1,922.16
The simplest scheme: anyone self-employed as a secondary occupation (alongside a main salaried job of at least half-time, as a civil servant, teacher or pensioner) whose net annual self-employed income is below €1,922.16 in 2026 is fully exempt from NISSE social security contributions. Once that threshold is reached, the contribution applies to all income, not just the portion above the threshold.
No steps needed: the exemption is automatic once your tax return confirms income below the threshold. If you paid provisional contributions during the year, the NISSE refunds them at the adjustment (~ 2 years later).
Limitation: no extra pension rights are built up. Someone with a side activity keeps building rights through their main status (employee, civil servant). For someone with a side activity without an active main status (a transitional activity, for example), the lack of contributions can weigh on their future pension.
3. Self-employed students aged 18-25
The self-employed student status was created in 2017 to support student entrepreneurship. Conditions:
- Being between 18 and 25 to join. Since 1 October 2026, the status continues beyond the year in which you turn 25 if you hold it in the third quarter of that year and meet the conditions without interruption.
- Being enrolled at a recognised institution, working towards a degree recognised in Belgium, for at least 27 credits or 17 hours of classes a week.
- Applying to your social insurance fund (a simple procedure; proof of enrolment required). Reduced contributions cannot be waived.
Contribution regime:
Regime applied
Income ≤ €8,687.03
Full exemption (no contribution)
Between €8,687.03 and €17,374.08
20.5% only on the portion above €8,687.03
Above €17,374.08
Contributions as a self-employed person as a main occupation
The status is renewed as long as the conditions are met and ends when your studies end. It no longer stops at 25 for a student who keeps it without interruption. The move to main-occupation status happens without a break.
4. Pensioner continuing to work
With a retirement pension, early or at statutory pension age: no contribution if annual self-employed income does not exceed €3,844.32. Above that, a reduced contribution of 14.7% instead of 20.5%, on all income, with a minimum of €141.28 per quarter. These contributions no longer build up any additional pension rights. Before statutory pension age and without a 45-year career, the limits on combining a pension with work apply as well.
At statutory pension age without taking your pension (opt-out): same threshold of €3,844.32, but 20.5% above it, on all income (minimum €197.02 per quarter), up to €17,374.08. Above that, you pay the contributions of someone self-employed as a main occupation. With only a survivor's pension, the opt-out gives entitlement to the reduced rate of 14.7%. Without an opt-out, the self-employed person pays contributions as a main occupation and keeps building up rights. If an early pension is fully suspended because permitted income has been exceeded, the rate also goes back to 20.5%.
For a pensioner who wants to carry on working part-time, see also the NISSE statutory pension page for the detailed rules on combining pension and work.
5. Maternity, paternity, co-parent
Maternity protection for self-employed women in Belgium combines three rights:
- NIHDI maternity benefit: 12 weeks, 13 for a multiple birth, 3 of them compulsory (1 week before the expected date and 2 after the birth), the rest optional. Amounts at 1 September 2026: €917.33 a week for the first 4 weeks, then €839.82 a week, around €10,390 over 12 weeks.
- Maternity service vouchers: 110 free service vouchers (~€1,100 in value) for household help after the birth.
- Waiver of social security contributions for the quarter of the birth and the following quarter, with no loss of pension rights (these quarters are treated as equivalent periods).
Co-parent (spouse or registered partner): entitled to 20 days of co-parent benefit, equivalent to around €90 a day gross. Apply through your health insurance fund within 4 months of the birth.
6. Prolonged incapacity for work
NIHDI / NISSE regime for a self-employed person unable to work:
- Waiting period: 7 days. The NIHDI benefit starts on day 8 of incapacity (on a medical certificate).
- Primary incapacity period: up to 12 months. NIHDI benefit ~ 50% of the NISSE ceiling (varies with family situation and reference income).
- Beyond 12 months: invalidity. Recognised by the NIHDI medical adviser; the benefit continues. You can apply for a waiver of social security contributions for the invalidity period.
To cover the waiting period and top up the NIHDI benefit (often below your usual income), private income protection insurance is recommended, or taking out a social PLCI/VAPZ (free supplementary pension for the self-employed), which includes this cover. See income protection insurance.
7. Bankruptcy & bridging right
The bridging right is the public benefit for self-employed people forced to stop their activity. It has been extended several times since it was created in 2017 (notably during the Covid crisis).
Situations covered:
- Declared bankruptcy or collective debt settlement.
- Forced cessation due to force majeure (disaster, sector crisis).
- Cessation for medical reasons / disability.
- Serious financial difficulties (significant loss of activity).
Benefit: equivalent to the minimum statutory pension, ~€1,800 a month in 2026 (more depending on family responsibilities). Paid for 12 months maximum over your whole career (can potentially be split).
Rights maintained: 4 quarters of healthcare rights maintained + pension rights preserved for the period. Apply through your social insurance fund, with a strict deadline of 2 quarters after the cessation.
Impact on pension rights: watch out
Not all schemes are equal when it comes to pension rights. Summary:
Pension rights built up
Side-activity exemption (below €1,922.16)
None (but the main activity provides cover)
Self-employed student status
None (no contribution)
Waiver for financial difficulty
None (unless bought back later)
Maternity / co-parent
Equivalent period (rights maintained)
Primary incapacity
Equivalent period (rights maintained)
Invalidity (>12 months)
Equivalent period (rights maintained)
Bridging right (bankruptcy)
Equivalent period, 4 quarters
Working pensioner
None (reduced contribution of 14.7%)
General rule: protective schemes (maternity, incapacity, bankruptcy) maintain pension rights through the mechanism of "equivalent periods". Exemption schemes (below threshold, student, waiver) do not build any, so there is a trade-off to weigh before applying for a waiver.
Key exemption figures for 2026
Three thresholds to remember
- €1,922.16
Exemption threshold for self-employed as a secondary occupation
NISSE · 01/2026
- €8,687.03
Exemption threshold for self-employed students
NISSE · 01/2026
- 12 months
Maximum deadline to apply for a waiver
NISSE · 2026
Exemptions & waivers FAQ
Frequently asked questions about exemptions
An exemption applies automatically when an income threshold is not reached (e.g. self-employed as a secondary occupation with income below €1,922.16). You do not need to apply for anything; the NISSE applies the rule.
A waiver is a discretionary decision by the NISSE (Waiver Committee) granted to a self-employed person in financial difficulty. You must apply for it explicitly, within 12 months of the quarter concerned, and it is assessed case by case.
Procedure: (1) submit an application to your social insurance fund (NISSE form + financial statement + sworn statement of family responsibilities); (2) the fund forwards it to the NISSE Waiver Committee; (3) a decision is given within 4-6 months. The deadline for applying is strict: no more than 12 months after the end of the quarter concerned. Refusal is possible; you can appeal to the Labour Court.
No, not by default. Waived periods do not count towards your statutory pension: they leave a gap in your career. You can, however, buy back these years later, within 5 years of the waiver being granted, by paying the corresponding contributions (often a large amount). This is one of the most significant downsides of a waiver.
Below €1,922.16 of net annual professional income in 2026, someone self-employed as a secondary occupation (alongside a main activity as an employee, civil servant or pensioner) is fully exempt from NISSE social security contributions. Once that threshold is reached, they pay the same rates as someone self-employed as a main occupation (20.5%) on all their income, with a minimum of €98.51 per quarter, without building up extra pension rights if the activity remains secondary.
It depends on income. The self-employed student status (joined between 18 and 25, enrolled at a recognised institution for at least 27 credits or 17 hours of classes a week) provides for: (1) full exemption up to €8,687.03 of net annual income; (2) between €8,687.03 and €17,374.08, 20.5% only on the portion above the exemption threshold; (3) contributions as a main occupation above that. Since 1 October 2026, the status continues beyond the year in which you turn 25 if the conditions remain met without interruption.
Yes, up to €3,844.32 of net self-employed income a year. This threshold applies to every self-employed person receiving a retirement pension, early or at statutory pension age. Above it, they pay a reduced contribution of 14.7% (instead of 20.5%) on all income, with a minimum of €141.28 per quarter, and must respect the limits on combining a pension with work if they have not reached statutory pension age or a 45-year career. Someone who has reached statutory pension age without any pension and requests the opt-out has the same threshold, but pays 20.5% above it, up to €17,374.08, then the contributions of someone self-employed as a main occupation. These contributions no longer increase the pension.
Three rights that can be combined: (1) 12 weeks of maternity leave (13 for a multiple birth), paid at €917.33 a week for the first 4 weeks then €839.82 a week (NIHDI, amounts at 1 September 2026), around €10,390 in total; (2) 105 free service vouchers for home help through the maternity support service; (3) a waiver of social security contributions for the quarter after the birth (pension rights are kept without contributions).
The co-parent is entitled to 20 days of equivalent co-parent benefit. Apply through your health insurance fund.
Yes: the bridging right. A monthly benefit equivalent to the minimum pension (~ €1,800 a month in 2026, more depending on family responsibilities) for up to 12 months, in the event of a forced cessation (bankruptcy, serious economic constraints, force majeure). Healthcare and pension rights are maintained for 4 quarters. Apply through your social insurance fund; put your file together quickly (deadline 2 quarters after the cessation).
Sources
- NISSE (INASTI/RSVZ), Financial support, waivers, bridging right, support for the self-employed. View (new tab)(Official source, 2026-01, accessed on 2026-05-03)
- NISSE, Maternity for self-employed women, 2026 benefits. View (new tab)(Official source, 2026-01, accessed on 2026-05-03)
- Royal Decree of 19 December 1967, Social status, rules on waivers. View (new tab)(Official source, 1967-12-19, accessed on 2026-05-03)
- NIHDI (INAMI/RIZIV), Incapacity benefits for the self-employed. View (new tab)(Official source, 2026-01, accessed on 2026-05-03)
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