Tax certificate of paid social contributions
In the coming weeks, you will receive a tax certificate from Securex regarding the social contributions you paid in 2025. If you have also taken out a VAPZ (Free Complementary Pension for the Self-employed), you will also receive a tax certificate from your insurance broker for the contributions you paid in 2025.
Both the paid social contributions and the VAPZ contributions are tax-deductible professional expenses.
Depending on the type of income you earned as a self-employed person, you must report these under a specific code in your tax return. Below, we explain which code to use.
Where do you report the social contributions and VAPZ contributions you paid in 2025 in the tax return?
| Nature of the activity | Paid social and VAPZ*-contributions | Refunded social contributions |
|---|---|---|
| Profits (part 2, box XVII) | Code 1632-17 (code 2632-84) | Code 1600-49 (code 2600-19) |
| Income (part 2, box XVIII) | Code 1656-90 (code 2656-60) | Code 1650-96 (code 2650-66) |
| Remuneration as a manager (part 2, box XVI) | Code 1405-50 (code 2405-20) | You deduct the refund from the deductible social contributions mentioned in code 1405 (2405). If the balance is negative, you do not need to report this in the return. |
| Working partner maxi-status (part 2, box XX) | Code 1451-04 (code 2451-71) | You deduct the refund from the deductible social contributions mentioned in code 1451 (2451). If the balance is negative, you do not need to report this in the return. |
* The VAPZ contributions are reported in the same box as the social contributions. Both amounts may therefore be added together.
Where do you report the social contributions and VAPZ contributions you paid as a helper in 2025 in the tax return?
| Nature of the activity | Paid social and VAPZ*-contributions | Refunded social contributions |
|---|---|---|
| Resident helper (part 1, box IV) | Code 1257-04 (code 2257-71)+ section N (here you report your income as a helper) | You deduct the refund from the deductible social contributions mentioned in code 1257 (2257). If the balance is negative, you do not need to report this in the return. |
| Non-resident helper with profits (part 2, box XVII) | Code 1632-17 (code 2632-84) | Code 1600-49 (code 2600-19) |
| Non-resident helper with income (part 2, box XVIII) | Code 1656-90 (code 2656-60) | Code 1650-96 (code 2650-66) |
*The VAPZ contributions are reported in the same box as the social contributions. Both amounts may therefore be added together.
Have you already stopped your activity as a self-employed person?
| Nature of the activity | Paid social and VAPZ*-contributions | Refunded social contributions |
|---|---|---|
| Profits or income (part 2, box XXI) | Code 1697-49 (2697-19) | Code 1695-51 (2695-21) |
| Remuneration as a manager (part 2, box XVI) | Code 1405-50 (code 2405-20) | You deduct the refund from the deductible social contributions mentioned in code 1405 (2405). If the balance is negative, you do not need to report this in the return. |
| Working partner maxi-status (part 2, box XX) | Code 1451-04 (code 2451-71) | You deduct the refund from the deductible social contributions mentioned in code 1451 (2451). If the balance is negative, you do not need to report this in the return. |
*The VAPZ contributions are reported in the same box as the social contributions. Both amounts may therefore be added together.
Sometimes your tax certificate differs from the tax form 281.90 on My MinFin
In My Minfin, you will find the actual paid and refunded contributions. Additionally, you will also find contributions that were not refunded but were applied to outstanding debts.
This tax certificate only lists the actual paid and refunded social contributions. However, the balance is the same as in My Minfin. This tax certificate thus allows for a double check.
