Summer edition of the programme law: many updates for retired self-employed individuals
The summer edition of the programme law introduces several changes in various areas. New contribution schemes will be available for self-employed individuals who have reached the statutory retirement age but do not receive a retirement pension or only receive a survivor's pension. If they continue to work after reaching retirement age, they will be able to build up pension and other social rights starting from 1 October 2025.
What is the current arrangement?
If you are currently retired and do not receive a retirement pension or only a survivor's pension, you cannot currently build up additional pension rights under self-employed status, unless your income exceeds the minimum threshold of €17,008.88. This will change starting from 1 October 2025.
Below is an overview of the three situations that may arise from 1 October 2025:
- Your contributions will change starting from 1 October 2025
- Your contributions will change in principle, but you choose to opt-out
- Your contributions will remain unchanged
More about the statutory retirement age and your retirement pension at socialsecurity.be
Read more: 'What does the programme law change for employers?'
Which self-employed individuals will pay different contributions starting from 1 October 2025?
A. Retirement age without retirement and survivor's pension
Higher minimum contributions
Have you reached the statutory retirement age without actually receiving a retirement pension or survivor's pension? Then, starting from the fourth quarter of 2025, you will owe the same contributions as a self-employed individual in main occupation*. You will pay the regular contributions of 20.5%. Just like a self-employed individual in main occupation, a minimum income of €17,008.88 (amount for 2025) is assumed, which results in a minimum contribution of €907.45 per quarter.
* *For the helping partner max status and primo starter, the applicable minimum thresholds apply.
The minimum thresholds in 2025
- Self-employed in main occupation: €17,008.88
- Max status helping partner: €7,472.00
- Primo starter: €8,783.48
Your social contributions will be calculated as follows starting from 1 October 2025:
- 20.50% up to the intermediate ceiling of €73,447.52 (2025) and on a minimum income of €17,008.88 (2025)
- 14.16% on the portion of your professional income that exceeds the intermediate ceiling of €73,447.52 (2025), without exceeding the absolute ceiling of €108,238.40 (2025)
If you expect that your final income for 2025 will be lower than the income on which we calculate your social contributions, you can request a reduction of provisional contributions.
Read more: 'Reducing my social contributions'
Would you like to keep using the current contribution system? If so, you might want to consider opting out, which we will discuss further in this article.
Building up social rights
By paying higher contributions, you will build up additional pension rights as a self-employed individual starting from 1 October 2025. Furthermore, you will also be eligible for the following social rights:
- Caregiver allowance
- Paternity and birth allowance
- Bereavement allowance
- Reimbursement of medical expenses
- Disability benefits for up to 6 months
This new arrangement will automatically come into effect from 1 October 2025.
B. Retirement age with only survivor's pension
Have you reached the statutory retirement age and only receive a survivor's pension, but no retirement pension? Then, until the third quarter of 2025, you will pay a reduced contribution percentage (14.70%) and there is a threshold below which you are not liable for contributions.
Higher minimum contributions
However, starting from the fourth quarter of 2025, you will owe the same contributions as a self-employed individual in main occupation. Both the regular contribution percentage of 20.5% and the minimum threshold of a self-employed individual in main occupation (€17,008.88 in 2025) will apply. For the helping partner max status and primo starter, the applicable minimum thresholds apply.
Your social contributions will be calculated as follows starting from 1 October 2025:
- 20.50% up to the intermediate ceiling of €73,447.52 (2025) and on a minimum income of €17,008.88 (2025);
- 14.16% on the portion of your professional income that exceeds the intermediate ceiling of €73,447.52 (2025) without exceeding the absolute ceiling of €108,238.40 (2025).
You can request a reduction of your provisional contributions. However, the reduced contribution must not be lower than the minimum contribution of a self-employed individual in main occupation.
Read more: 'Reducing my social contributions'
Would you like to keep using the current contribution system? If so, you might want to consider opting out, which we will discuss further in this article.
Building up social rights
Starting from 1 October 2025, you will therefore pay a contribution of 20.5%, at least on the minimum threshold of a self-employed individual in main occupation. In return, you will build up additional pension rights as a self-employed individual..
You can combine your survivor's pension with:
- The caregiver allowance
- Disability benefits (maximum six months)
The survivor's pension is not compatible with the bereavement allowance.
This new arrangement will automatically come into effect from 1 October 2025.
C. Suspended survivor's pension
You have reached pensionable age but only have a survivor's pension that is fully suspended because you exceed the authorised limits. From 1 October 2025, you will be required to make contributions as a self-employed person in main activity.
Your social contributions will be calculated as follows:
- 20.50% on income up to the intermediate ceiling of €73,447.52 (2025) and on a minimum income of €17,008.88 (2025);
- 14.16% on the portion of professional income that exceeds the intermediate ceiling of €73,447.52 (2025) but does not exceed the absolute ceiling of €108,238.40 (2025).
In this situation, you can only earn additional pension rights as a self-employed person if you pay a contribution rate of 20.5% on at least the minimum threshold, regardless of your actual professional income.
The minimum thresholds in 2025:
- Self-employed in the main profession: 17,008.88 euros
- Max status assisting partner: 7,472.00 euros
- Primo starter: 8,783.48 euros
This new regulation will automatically come into effect from 1 October 2025.
Opt-out to remain in the old system
Not everyone will want to pay higher contributions. Therefore, the programme law allows you to opt-out of the new system. By opting out, you can continue to pay contributions under the old system. This choice is not permanent and can be changed at any time.
A. Retirement age without retirement and survivor's pension
Have you reached the statutory retirement age without actually receiving a retirement pension or survivor's pension? Then, in principle, starting from 1 October 2025, you will owe the same contributions as a self-employed individual in main occupation. However, you can choose (opt-out) to remain under the old system.
You can communicate your choice to opt-out to Securex by sending the completed and signed application form “Opt-out 1”:
- By email, to mybusiness@securex.be
- By post, to Verenigde-Natieslaan 1, 9000 Gent
In that case, your social contributions will be calculated as follows starting from 1 October 2025:
- Your professional income is lower than €3,763.51 (threshold 2025)
- You do not pay social contributions; there is no minimum contribution
- Your professional income reaches €3,763.51 (threshold 2025)
- You pay 20.5% up to the intermediate ceiling of €73,447.52 (2025);
- You pay 14.16% on the portion of your professional income above the intermediate ceiling of €73,447.52 (2025), without exceeding the absolute ceiling of €108,238.40 (2025)
If you expect that your final income for 2025 will be lower than the income on which we calculate your social contributions, you can request a reduction of provisional contributions.
Read more: 'Reducing my social contributions'
Which social rights do I build up if I choose for an opt-out?
If your professional income exceeds the minimum threshold (as a self-employed individual in main occupation, helping partner max status, or primo starter), you can build up the following rights:
- Additional pension rights
- Reimbursement of medical expenses
- Disability benefits (maximum 6 months)
If your legally owed provisional social contributions are at least equal to the contributions owed by a self-employed individual in main occupation, you will also be eligible for the following social rights:
- Caregiver allowance
- Paternity and birth allowance
- Bereavement allowance
Can I later switch to the new system?
Yes, this can happen explicitly or automatically. The opt-out (i.e., application of the old system) can end in two ways.
You explicitly choose to opt-in
You can decide to switch to the new system. This choice will only take effect from the following calendar year.
Example (no retirement pension and no survivor's pension)
You inform on 1 September 2026, that you are opting out. You will then switch to the new system starting from 1 January 2027.
You communicate your choice to Securex by email, via mybusiness@securex.be, or by post to Verenigde-Natieslaan 1, 9000 Gent.
Presumption of waiver
When your provisional social contributions are as high as those of a self-employed individual in main occupation (i.e., with the building up of social rights), the opt-out will automatically stop. You retain the social rights you have built up.
When you pay reduced social contributions (i.e., you do not build up social rights), but your final contributions are as high as the minimum contribution for a self-employed individual in main occupation, then the opt-out stops and you have still built up pension rights. If the reduced social contributions you have paid are still as high as the minimum contribution for a self-employed individual in main occupation, other social rights may also be granted.
B.Retirement age with only survivor's pension
Even if you have reached the statutory retirement age and only receive a survivor's pension, you can choose to remain in the old system via an opt-out.
You can communicate your choice to opt-out to Securex by sending the completed and signed application form “Opt-out 2”:
- By email, to mybusiness@securex.be
- By post, to Verenigde-Natieslaan 1, 9000 Gent
Your social contributions will then be calculated as follows starting from 1 October 2025:
- No social contributions are owed if your professional income is lower than €3,763.51 (threshold 2025).
- If your professional income reaches €3,763.51 (threshold 2025), the social contribution is 14.70%. There is no minimum threshold here.
If you expect that your final income for 2025 will be lower than the income on which we calculate your social contributions, you can request a reduction of provisional contributions.
Read more: 'Reducing my social contributions'
Which social rights do I build up if I choose for an opt-out?
In no case will you build up additional pension rights as a self-employed individual.
Can I later switch to the new system?
You can only end the opt-out or the old system by explicitly choosing to switch to the new system. There is no assumptionof a waver in this situtation.
Your choice will only take effect from the following calendar year.
You can communicate your choice to Securex by email at mybusiness@securex.be or by post to Verenigde-Natieslaan 1, 9000 Gent.
When can opting out lead to increases?
Increases may occur due to late payment if your income is at least equal to the minimum threshold.
For example, if you opt out and correctly pay a provisional contribution that is lower than the minimum contribution for a self-employed individual in main occupation before the end of each quarter, but your final income exceeds the minimum threshold, you will not be liable for increases due to late payment.
Example:
You request to apply the opt-out and pay a provisional contribution of 300 euros per quarter in 2025 (year N) based on your income from 2022 (year N-3). If your definitive contribution for 2025 is 2,000 euros per quarter, you will not be liable for increases due to late payment on the difference between the minimum contribution for the main profession and the provisional contribution of 300 euros.
Important: If you do not pay the provisional contribution or the regularisation contributions on time, you will be liable for increases due to late payment.
Increases due to unjustified reduction
If you choose to opt out and have your provisional contributions reduced, but your definitive income turns out to be higher than the income on which your provisional contributions were based, you should have paid enough before the end of the contribution year. If you did not, you will be liable for increases due to unjustified reduction.
In this case, you will still benefit from the opt-out, even if your definitive income is at least equal to the minimum threshold for the main profession. There will also be no increases due to late payment on the difference between the unpaid contribution and the minimum contribution for the main profession.
For whom does nothing change on 1 October 2025?
A. Reached pension age with retirement pension or pension age with retirement and survivor's pension
If you have reached the statutory retirement age and are receiving a retirement pension (as an employee, self-employed, or civil servant), whether or not together with a survivor's pension, a reduced contribution percentage and a threshold below which no contributions are due will apply, just as before. In this situation, nothing changes.
Your social contributions will be calculated as follows:
- No social contributions are due if your professional income is less than 3,763.51 euros (threshold 2025).
- If your professional income reaches 3,763.51 euros (threshold 2025), your social contribution amounts to:
- 14.70% up to the intermediate ceiling of 73,447.52 euros (2025).
- 14.16% on the portion of your professional income exceeding the intermediate ceiling of 73,447.52 euros (2025) without exceeding the absolute ceiling of 108,238.40 euros (2025).
Can I build up pension rights?
In this situation, you cannot build up additional pension rights as a self-employed person.
B. Early retirement
Are you receiving an early retirement pension* as a self-employed person or as an employee? If so, your contribution scheme remains unchanged. A reduced contribution percentage and a threshold below which no contributions are due will still apply.
*An early retirement pension is a pension obtained before the Belgian statutory retirement age.
Your social contributions will be calculated as follows:
- No social contributions are due if your professional income is less than 3,763.51 euros (threshold 2025).
- If your professional income reaches 3,763.51 euros (threshold 2025), your social contribution amounts to:
- 14.70% up to the intermediate ceiling of 73,447.52 euros (2025).
- 14.16% on the portion of your professional income exceeding the intermediate ceiling of 73,447.52 euros (2025) without exceeding the absolute ceiling of 108,238.40 euros (2025).
Can I build up pension rights?
In this situation, you cannot build up additional pension rights as a self-employed person.
C. Suspension of early retirement pension
Self-employed individuals whose early retirement pension is fully suspended due to exceeding the authorised limits will still fall under the contribution percentage of 20.5%, but there is no minimum threshold. Additionally, there is a threshold below which no social contributions as a self-employed person are due.
Your social contributions will be calculated as follows:
- No social contributions are due if your professional income is less than 3,763.51 euros (threshold 2025).
- If your professional income reaches 3,763.51 euros (threshold 2025), your social contribution amounts to:
- 14.70% up to the intermediate ceiling of 73,447.52 euros (2025).
- 14.16% on the portion of your professional income exceeding the intermediate ceiling of 73,447.52 euros (2025) without exceeding the absolute ceiling of 108,238.40 euros (2025).
Can I build up pension rights?
In this situation, you can only build up additional pension rights as a self-employed person if your professional income is at least equal to the applicable minimum threshold (as a self-employed person in the main profession, assisting partner max status, or primo starter).
The minimum thresholds in 2025:
- Self-employed in the main profession: 17,008.88 euros
- Max status assisting partner: 7,472.00 euros
- Primo starter: 8,783.48 euros
A few closing questions
How much extra pension will this yield me?
We cannot provide a general answer to this. It depends on your specific situation. You can simulate several scenarios on mypension.be to estimate the impact on your pension amount. If that is not possible, please contact the Pension Service of the NISSE (via email at info@rsvz-inasti.fgov.be or the free number 1765).
Can I request my pension retroactively?
If an official pension investigation was initiated after reaching the statutory retirement age, and you requested that the pension be declared non-payable, resulting in a decision of "non-payable," the pension can, under certain circumstances, still take effect retroactively. For this, please contact the Pension Service of the NISSE. They will review your file individually and decide whether a granting and payment can occur retroactively.
Is it a mixed career? Then it is also required that the pension investigation at the Federal Pension Service has been fully completed and resulted in a decision of "non-payable." You must contact the Federal Pension Service, which will review your pension file individually. You can reach them via the Federal Pension Service website or the free number 1765.
Does paying higher contributions grant me any other rights, besides pension rights?
Yes, by paying higher contributions, you become eligible for the caregiver allowance (for care you provide to a seriously ill relative), the paternity and birth allowance, and the bereavement allowance. Additionally, you also accrue rights regarding medical expenses and benefits.
How Securex helps you
If you have any questions about these new developments, please email mybusiness@securex.be and we will be happy to assist you.
Source
- Program law of 18 July 2025, the Moniteur belge of 29 July 2025
