Self-employed · Calculate and plan
Self-employed: how much in social security contributions 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.
In 2026, a self-employed person as a main occupation pays 20.5% in social security contributions on net taxable earned income up to €75,024.54, then 14.16% up to €110,562.42. Minimum: €890.42 a quarter; maximum: €5,103.05, excluding the fund’s management fee. For €40,000 of net taxable income, that comes to €2,050.00 a quarter.
The 2027 amounts have not been published yet, and Indexo does not guess them. This page will include them as soon as FPS Social Security publishes them; in the meantime, plan with the 2026 amounts.
2026 contributions by status
The rate and the minimum depend on your status. The amounts are quarterly contributions, excluding your social insurance fund’s management fee.
| Status | Nothing to pay below | Rate | Minimum per quarter | Maximum per quarter |
|---|---|---|---|---|
| Main occupation | Always due | 20.5% then 14.16% | €890.42 | €5,103.05 |
| First-time self-employed (first four quarters) | Always due | 20.5% then 14.16% | €459.82 | €5,103.05 |
| Secondary occupation | €1,922.16 | 20.5% then 14.16% | €98.51 | €5,103.05 |
| Self-employed student | €8,687.04 | 20.5% above the threshold | €0.00 | €445.21 |
| Pensioner receiving a retirement pension | €3,844.32 | 14.7% then 14.16% | €141.28 | €4,015.19 |
| Assisting spouse, maxi-status | Always due | 20.5% then 14.16% | €391.16 | €5,103.05 |
| Assisting spouse, mini-status | Always due | 0.79% then 0.51% | €34.31 | €193.48 |
Examples: your contribution per quarter by income
The income in these examples is the year’s net taxable earned income: your revenue, minus your professional expenses, minus the social security contributions themselves. Above €110,562.42, the contribution no longer rises.
| Net taxable income | Main occupation | Secondary occupation | Self-employed student | Pensioner |
|---|---|---|---|---|
| €5,000 | €890.42 | €256.25 | €0.00 | €183.75 |
| €10,000 | €890.42 | €512.50 | €67.29 | €367.50 |
| €17,374.08 | €890.42 | €890.42 | €890.42 | €638.50 |
| €25,000 | €1,281.25 | €1,281.25 | €1,281.25 | €918.75 |
| €40,000 | €2,050.00 | €2,050.00 | €2,050.00 | €1,470.00 |
| €60,000 | €3,075.00 | €3,075.00 | €3,075.00 | €2,205.00 |
| €75,024.54 | €3,845.01 | €3,845.01 | €3,845.01 | €2,757.15 |
| €100,000 | €4,729.14 | €4,729.14 | €4,729.14 | €3,641.28 |
| €110,562.42 | €5,103.05 | €5,103.05 | €5,103.05 | €4,015.19 |
| €150,000 | €5,103.05 | €5,103.05 | €5,103.05 | €4,015.19 |
What you pay the fund, management fees included
Each fund adds its management fee, as a percentage of contributions: 3.05% at Xerius, 4.05% at UCM, 4.2% at Partena Professional in 2026.
| Net taxable income | No fees | Fees of 3.05% | Fees of 4.05% | Fees of 4.2% |
|---|---|---|---|---|
| €17,374.08 | €890.42 | €917.58 | €926.48 | €927.82 |
| €40,000.00 | €2,050.00 | €2,112.53 | €2,133.03 | €2,136.10 |
| €75,024.54 | €3,845.01 | €3,962.28 | €4,000.73 | €4,006.50 |
And in 2027?
The ceilings and minimum income are reviewed every year: in 2025, the first ceiling was €73,447.52; in 2026 it is €75,024.54. The 2027 amounts have not been published yet. They will appear here as soon as they are published, at the same address:
| Parameter | 2026 | 2027 |
|---|---|---|
| Rate up to the first ceiling | 20.5% | Not yet published |
| First income ceiling | €75,024.54 | Not yet published |
| Rate between the two ceilings | 14.16% | Not yet published |
| Second ceiling (above it, no further contribution) | €110,562.42 | Not yet published |
| Minimum income, main occupation | €17,374.08 | Not yet published |
| Minimum income, first-time self-employed | €8,972.07 | Not yet published |
| Secondary occupation threshold | €1,922.16 | Not yet published |
| Minimum contribution per quarter | €890.42 | Not yet published |
| Maximum contribution per quarter | €5,103.05 | Not yet published |
How your fund calculates your contributions
The base: your net taxable earned income
This is your self-employed income after deducting your professional expenses, the social security contributions paid and the premiums for the supplementary pension (PLCI). The contributions are themselves deductible: they reduce your tax.
Provisional contributions, then an adjustment
Your fund does not yet know your income for the year. It therefore charges provisional contributions, calculated on your revalued income from three years earlier: in 2026, your 2023 income, multiplied by 1.07236269. During your first three full calendar years, it charges a flat amount, usually the minimum contribution.
When the tax authorities tell it your actual income, often two to three years later, the fund calculates the final contribution and claims the difference from you, or refunds it. This is the adjustment.
Paying more or less right away
If your income rises, you can pay more to avoid a large adjustment. If it falls significantly, you can ask to reduce your provisional contributions, with supporting evidence. To find out how much to set aside in total, tax included, use How much to set aside.
Special situations
- First-time self-employed. During your first four quarters, the minimum calculation income is €8,972.07 instead of €17,374.08: €459.82 a quarter instead of €890.42, if your income stays low.
- Self-employed as a secondary occupation. You also have a salaried job of at least half-time. Nothing to pay below €1,922.16 of net taxable income, then 20.5%.
- Self-employed student. Aged 18 to 25 and enrolled in education: nothing below €8,687.04, then 20.5% on the part above this threshold. From €17,374.08, the main-occupation rules apply.
- Pensioner. With a retirement pension: nothing below €3,844.32, then 14.7%. Since 1 October 2025, a self-employed person who has reached pension age without drawing a retirement pension in principle pays contributions like a self-employed person as a main occupation and so builds up entitlements; they can apply for a reduced scheme.
- Assisting spouse. The maxi-status gives the same rights as a self-employed person, with a minimum of €391.16 a quarter. The mini-status only covers benefits and maternity insurance, for a much lower contribution.
Calculate my social security contributions
Enter your status and your income: Indexo calculates your final contributions, the amount per quarter with your fund’s fees, and the adjustment to expect. Nothing is sent: everything is calculated in your browser.
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Frequently asked questions
When will the 2027 social security contributions be known?
Not yet: as of 7 October 2026, the 2027 rates, thresholds and minimums have not been published. FPS Social Security publishes them in its annual contributions note. This page will be updated as soon as it appears; in the meantime, the 2026 amounts are the best basis for planning.
Why is my fund asking me for an adjustment?
Because your provisional contributions were calculated on an old income, or a flat amount at the start of your activity. Once your actual income is known, the fund recalculates the final contribution and claims the difference. To avoid it, pay more as soon as your income rises.
Are social security contributions deductible?
Yes. Contributions paid during the year are professional expenses: they reduce your taxable income, and so your tax. The PLCI does the same and also reduces the base for your contributions.
Can I pay less when I start out?
Yes, as a first-time self-employed person: during the first four quarters, the minimum contribution is €459.82 instead of €890.42, if your income stays below €8,972.07. If your actual income is higher, the adjustment will come later: set the difference aside.
How much does someone self-employed as a secondary occupation pay?
Nothing below €1,922.16 of net taxable income over the year. Above that, 20.5% of income, like a self-employed person as a main occupation, but without the €890.42 minimum contribution. At the start of the activity, the fund usually charges €98.51 a quarter.
What next?
- How much to set asideContributions, fund fees and tax: the amount to set aside each month.
- What rate should I charge?The hourly and day rate that gives the net income you are aiming for.
- Supplementary pension (PLCI)A premium that reduces both tax and contributions.
- Employee, self-employed or SRL?The same budget in each status: what net pay?
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.
- Note de cotisations 2026 : tableau des cotisations sociales des travailleurs indépendants, FPS Social Security.
- Combien de cotisations sociales dois-je payer ?, NISSE.
- Cotisations sociales 2026 des indépendants : ce qui change, ce qui se confirme (16 January 2026), OECCBB (Ordre des experts-comptables et comptables brevetés) (secondary source).
- Comment ma cotisation sociale trimestrielle est-elle calculée ?, UCM (secondary source).
- Cotisations sociales 2026 : barème pour les comptables (frais administratifs de 3,05 %), Xerius (secondary source).
- Barème des cotisations sociales 2026 (frais de gestion de 4,20 %), Partena Professional (secondary source).
- Nouveau régime de cotisations pour les indépendants après l’âge légal de la pension (1 October 2025), Partena Professional (secondary source).