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Understand · Payroll glossary

What is a social insurance fund?

Updated on

A social insurance fund is the body a self-employed person must join to pay their social security contributions and build up their rights. In 2026: 3.05% to 4.20% (management fees of social insurance funds in 2026, as a percentage of contributions (from Xerius to Partena Professional)). In Dutch: sociaal verzekeringsfonds.

Definition of a social insurance fund

Joining is compulsory from the start of your activity. The fund calculates the provisional contributions, adjusts them and charges management fees: a percentage of contributions that varies from one fund to another.

It also manages certain rights, such as the bridging right, and can offer a supplementary pension for the self-employed (PLCI/VAPZ).

The key figure in 2026

3.05% to 4.20%Management fees of social insurance funds in 2026, as a percentage of contributions (from Xerius to Partena Professional)

Source: Cotisations sociales 2026 : barème pour les comptables (frais administratifs de 3,05 %), Xerius (secondary source). Value in force on 1 October 2026.

Worked example

For €8,200 in annual contributions, management fees range from €250.10 (3.05%) to €344.40 (4.20%) depending on the fund: a difference of €94.30 a year.

In Dutch: sociaal verzekeringsfonds

In Dutch-language letters from your social insurance fund, your accountant or the tax authorities, the social insurance fund is called ‘sociaal verzekeringsfonds’; in French-language ones, ‘caisse d’assurances sociales’.

Dutch term taken from: Xerius (secondary source).

Not to be confused with…

  • Social secretariat (payroll provider): the company that calculates pay and files the social security and tax declarations on the employer’s behalf.

Calculate it for your situation

Rates, minimum and maximum 2026, by status, and how your quarterly contributions are calculated.

Social contributions

Related terms

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.