Two measures are available in the area of social contributions.
- The deferral of payment of social contributions;
- The exemption from social contributions.
Below you will find the conditions and procedures to follow in order to benefit from these.
Deferral of payment of contributions
For whom?
- The self-employed in main activity
- The helping spouse
- The student self-employed who pays contributions as self-employed in main activity
- The self-employed under art. 37 who pays contributions as self-employed in main activity
- The self-employed who has reached retirement age without pension and who pays contributions as self-employed in main activity.
Which contributions?
This measure applies only to the provisional contributions of the fourth quarter of 2026: the contribution for Q4/2026 must be paid no later than 15 December 2027.
The measure does not apply to contributions that have already been paid.
How can you request this measure?
You must submit a written request before 15 December 2026 (to obtain a deferral of payment for Q4/2026).
The request can be made by e-mail or by post and must include the following information:
- Name, first name and place of residence of the person concerned
- The name and registered office of the enterprise
- The enterprise number
- A motivation:
- Either supporting documents (not mandatory)
- Or a clear explanation of the damage suffered (declaration on honour).
Is there an impact on certain rights?
This measure has no effect on the following rights:
- The right to the growth package
- The right to retirement
- Health insurance and the right to benefits in case of work incapacity
- The right to benefits under the bridging right, maternity benefit, paternity leave and the allowance for volunteer aid.
Note: The FCPSE premiums are only tax deductible if the social contributions of the year are fully and effectively paid. A deferral of payment affects this deductibility.
Consequences of non-payment
If the contribution is not fully paid by the deadline, you lose the benefit of the deferral, meaning the automatic cancellation of the increases for the unpaid contribution. You will then owe the increases on the contribution as if the measure had never applied.
Moreover, certain benefits may be affected. If rights have arisen based on the deferred quarters, it may be necessary to repay them.
Are there other possibilities to ease the consequences of this crisis?
- Reduction of contributions: if you estimate that your income is lower due to this crisis, you can request that your contributions be calculated based on a lower income.
- Settlement plan: staggered payment of social contributions.
- Request for cancellation of increases
Read more:Social contributions not paid (on time)? This is what you can do | Securex
Exemption from contributions
An exemption from social contributions is possible for the fourth quarter of 2026.
How?
The exemption request must be submitted via this simplified form on this page. Your request must be motivated with a clear explanation of the damage suffered. If you have supporting documents, you can attach them, but this is not mandatory.
You can send this form by e-mail or by regular post:
- E-mail: Mybusiness@securex.be
- Post: SECUREX, Verenigde Natieslaan 1 9000 Ghent
Remarks
• An unmotivated or unsigned request does not entitle you to an exemption!
• Have you just started? You can only request an exemption if you have been liable to pay contributions for at least four consecutive quarters (unless you have stopped in the meantime).
• The exempted quarter does not count towards the accumulation of pension rights, but can be regularised within a period of 5 years.
For an exemption request for quarters other than those to which the measure applies, you can follow the classic procedure: Exemption from social contributions | Securex
What does Securex do for you?
Would you like to discuss which solution best suits your situation? Then contact the Social Insurance Fund Securex Integrity. Send an e-mail to mybusiness@securex.be and we will be happy to assist you further.
