What are a self-employed person’s social security contributions?

Definition of self-employed social security contributions

They are first paid provisionally, on the revalued income of three years earlier, then adjusted once the actual income is known. They fund the self-employed person’s pension, health care and benefits.

A minimum is due for a main occupation, and they are deductible as professional expenses: their amount therefore reduces your tax.

The key figure in 2026

Source: Note de cotisations 2026 : tableau des cotisations sociales des travailleurs indépendants, FPS Social Security. 2027 amount: not yet published. This entry will be updated as soon as it is.

Worked example

A self-employed person earning €40,000 over the year before contributions pays €6,804.98 in contributions: 20.5% of their net taxable income of €33,195.02, since the contributions themselves are deductible (Indexo calculation, excluding management fees).

In Dutch: sociale bijdragen

In Dutch-language letters from your social insurance fund, your accountant or the tax authorities, self-employed social security contributions are called ‘sociale bijdragen’; in French-language ones, ‘cotisations sociales d’indépendant’.

Dutch term taken from: Xerius (secondary source).

Not to be confused with…

• Employee social security contributions: the part of your gross salary paid to social security: 13.07% for a private sector employee.
• Social insurance fund: the body a self-employed person must join to pay their social security contributions and build up their rights.

Related terms

• Social insurance fundSelf-employed and companies · in Dutch: sociaal verzekeringsfonds
• Self-employed as a secondary occupationSelf-employed and companies · in Dutch: zelfstandige in bijberoep
• Advance tax paymentsTax and tax return · in Dutch: voorafbetalingen