• Net business income for the reference year
  The contributions you are required to pay as a self-employed person represent primarily a percentage of your professional income. This percentage differs depending on the category of the parties that are owing the contributions and on the income scales that need to be taken into account.
  
  A distinction is made between primary and secondary activities, retired persons and persons not yet retired.
  A special ruling applies to the assisting spouse.
  
  The calculation is done on the basis of the net income for the reference year.
  Example: Your contributions for 2006 are calculated on your income for 2003.
  
  A minimum as well as a maximum amount is fixed.
  
  
• Revaluation
  The gross professional income of the past 3 years is also revalued. This means that the income is being multiplied by a coefficient that is fixed by Royal Decree at the start of every calendar year.

Your social insurance fund calculates your social contribution on your revalued reference income.

Management expenses
Together with the legal contributions also management expenses will be charged by your social insurance fund.

Module for the simulation of the contributions calculation
This simulation module is meant to assist you in calculating your social contributions (and, if so desired, of your FSPS contribution (Free Supplementary Pension for Self-employed)).

Starting self-employed person
Self-employed secondary activity
Retired self-employed person