📌 In short: your self-employed status in Belgium does not change on its own. If your situation changes, for example you start or stop a regular job alongside your self-employment, you need to notify your social insurance fund. This article explains what changes and how.
💡 What is the difference between the two?
Main activity: self-employment is your main job. You have no other significant employment.
Complementary activity: you are self-employed on the side, while also working as an employee, being a student, or receiving a pension. To qualify as a complementary activity, you need to work at least half-time in your main job (at least 19 hours per week).
🚨 Your status does not change automatically. You must contact your social insurance fund (Acerta, Xerius, Liantis, Securex, Partena, etc.) and declare the change yourself. |
💶 How does it affect what you pay in social contributions?
| Main activity | Complementary activity |
Rate | About 20.5% of your income | About 20.5% of your income |
Minimum per quarter | About €890 | Very low or none below €1,922/year |
Social protection | Full (pension, sick pay, family benefits) | Limited, you rely on your employee rights |
ℹ️ As a complementary activity self-employed person, your contributions generally do not build up pension or sickness rights. This only changes if you earn more than about €17.374,08 from your self-employed activity. |
🚀 Switching to main activity? You may pay less at the start
If you switch from complementary activity to main activity and were not registered as main activity in the past 5 years, you may qualify as a primostarter (starter reduction). This means lower contributions for your first 4 quarters, around €460 per quarter instead of €890, while still building full social rights.
📊 How does it affect your tax?
As a complementary activity self-employed person, your self-employed income is added on top of your salary and taxed at your highest tax rate, often 40 to 50%. It is important to keep this in mind when setting your rates as a freelancer.
👉 What to do when switching status
Contact your social insurance fund and tell them about the change and the date it takes effect.
Recalculate your quarterly contributions to avoid a surprise regularisation bill later.
Check whether you qualify for the starter reduction if switching to main activity.
💡 Not sure whether you qualify as a complementary activity? Contact your social insurance fund or our tax coaches. Being registered in the wrong status can lead to extra costs later. |
Questions about your status? Our tax coaches are happy to help. 😊