Self-employed status in Belgium: main occupation, side activity, spouse, SRL in 2026

Five statuses shape self-employed activity in Belgium: self-employed as a main occupation (sole activity or more than 50% of income), self-employed as a secondary occupation (combined with employment of at least half-time), assisting spouse ('maxi' status compulsory since 2005 except for those born before 1956), self-employed student (entering the status between 18 and 25, at least 27 credits or 17 hours of classes a week) and pensioner continuing a self-employed activity.

Beyond the NISSE status, the self-employed person also chooses a legal form: natural person (sole proprietorship) or company (mainly the SRL/BV since the 2019 Companies and Associations Code, CSA).

Someone self-employed as a main occupation carries out their activity alone or predominantly: they pay NISSE contributions from the first euro with a quarterly minimum of €890.42 (corresponding to a floor income of €17,374.08/year). Someone self-employed as a secondary occupation combines the activity with employment of at least half-time: they benefit from a full exemption below €1,922.16 of net annual income and from reduced contributions above it, up to the main-occupation threshold.

Social security contributions for someone self-employed as a main occupation in 2026 follow a sliding scale: 20.5% on net income up to €75,024.54 (band 1), 14.16% between €75,024.54 and €110,562.42 (band 2), then 0% above the ceiling. On top of this come the management fees of the social insurance fund (Group S, Acerta, Liantis, Xerius, Partena), between 3.05% and 4.25% depending on the fund.

You are self-employed as a main occupation as soon as you do not have a job of at least half-time alongside. The minimum quarterly provisional contribution then applies automatically (€890.42 in 2026). If your actual income turns out to be below the floor, NISSE adjusts it downwards about 2 years later; you can also apply for an exemption in case of economic hardship.

The 'maxi' assisting spouse status has been compulsory since 1 July 2005 for a married spouse or legal cohabitant, born after 1955, who actually helps a self-employed person, regularly or for at least 90 days a year, without employment income or personal self-employed income of more than €3,000 a year. It opens all social security rights (pension, healthcare, incapacity for work, bridging right). Spouses born before 1956 fall under the 'mini' status, which offers fewer rights, and can opt for the 'maxi' status.

The indicative threshold for choosing between natural person and SRL lies between €60,000 and €80,000 of net taxable annual income. Above it, corporate income tax at 20% (SME, subject to conditions) or 25% becomes more attractive than the marginal personal income tax rate of 50%. The SRL also gives access to the IPC (individual pension commitment, EIP/IPT), the liquidation reserve and company car optimisation. But it adds costs (accountant, CBE filings) and makes taking cash out more complex.

A self-employed person insured as a main occupation is entitled to the statutory pension, healthcare (NIHDI), incapacity for work benefits (paid from day 1, provided the sick leave lasts at least 8 days), family allowances (Famiris/Iriscare/FAMIWAL depending on the region), maternity leave (12 weeks, €917.33/week for the first 4, then €839.82/week) and the bridging right in the event of forced cessation. Secondary occupation status opens limited rights as long as the person remains employed as their main occupation.

The minimum recurring costs of an SRL in Belgium typically come to €2,500-4,500/year: accountant's fees (€1,800-3,000 depending on volume), filing the annual accounts with the CBE (~€150), professional liability insurance (depending on the profession), various management costs. On top of this comes the annual company tax where applicable (~€870). Setting one up costs ~€1,500 in notary and CBE fees, with no minimum capital since the 2019 Companies and Associations Code.

A self-employed student (who entered the status between 18 and 25 and is enrolled for at least 27 credits or 17 hours of classes a week) benefits from a full contribution exemption below €8,687.03 of net annual income. Above that, they pay 20.5% only on the part exceeding the threshold, up to the main-occupation threshold of €17,374.08. Beyond that, the main-occupation scheme applies. An ideal status for starting a freelance activity during your studies without social charges.

The switch from secondary to main occupation happens automatically as soon as you stop your job, or it falls below the half-time threshold. You must inform your social insurance fund within 15 days. Contributions then move to the main-occupation scheme from the following quarter. Conversely, switching from main to secondary occupation follows the same logic: taking up a half-time job + notifying the fund.