Net salary by job · 2026
Cooperative or social office: what net salary in 2026?
Updated on
Since 1 November 2026, withholding tax on pay has been calculated differently (Royal Decree of 27 September 2026). The calculations on this page still follow the previous rules: for pay received from 1 November, withholding tax and net pay may differ. Update in progress.
Smart member: for €2,500 invoiced a month, €1,508.06 net a month, in 2026, for a single person with no children (parameters as of 1 October 2026). The cooperative invoices on your behalf and employs you: you keep the protection of an employee.
The other possible statuses
- Other cooperative or social office for artists: for €2,500 invoiced a month, €1,870.00 net a month. Same principle as Smart, with a different percentage, for example at Amplo.
Useful links
- SmartA cooperative that invoices for you and employs you, in a very wide range of sectors
- AmploHR partner for the cultural and creative sector: payroll for artists and freelancers, advice on status
- JobYourselfIn Brussels, test a project for 18 months while keeping your unemployment or CPAS/OCMW benefits, for 10% of the gross margin
- Working in the ArtsArts work certificate, amateur arts allowance and artists’ social rights
Calculate your net pay: cooperative or social office
A few questions, one at a time: your status (Smart member or other cooperative or social office for artists), your gross pay or the net you are aiming for, your working time and your family situation. The result is broken down line by line, with the source of each amount.
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Gross-to-net salary 2026 in Belgium: what you really keep
Salary, civil service pay, student job, flexi-job, business and employment cooperative or self-employed work: a few questions, one at a time. Start from your gross pay or the net you are aiming for. You can skip questions; the result will say clearly what we assumed.
- 1Your job or your status
- 2A few questions, one at a time
- 3Your net pay, line by line and sourced
Belgian parameters in force on . Each line of the result links to its source. No data is stored or sent: everything is calculated in your browser.
Which status pays you the most?
Changing jobs, thinking of joining Smart, starting out on your own, or torn between two offers? Compare the net pay of each option over the year, including what does not show on the payslip: unemployment, holiday pay, deductible expenses.
What next?
- Smart member: net salarySmart member
- Artist: net salarySmart member, other cooperative or social office for artists, amateur arts allowance, self-employed as a main occupation or employee with a self-employed side activity
- Stage or audiovisual technician: net salarySmart member, other cooperative or social office for artists, self-employed as a main occupation, white-collar worker or employee with a self-employed side activity
- All jobs96 jobs and situations, by status.
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.
- Guide des membres : le salaire, Smart.
- Instructions administratives : les cotisations de sécurité sociale, NSSO. Cross-checked with: UCM, Securex and the FEB (via the Walloon Public Service) for the basic employer rate in the private sector: 19.88% basic contribution and 5.12% wage moderation contribution, making 25%.
- Calcul du précompte professionnel : annexe III de l’AR/CIR 92 et formule-clé 2026, FPS Finance.