Withholding obligation in the construction and cleaning sectors from 2026

From 1 January 2026, entrepreneurs in the construction or cleaning sector who pay an invoice to a company in these sectors must first check whether that supplier has any unpaid contributions as a self-employed person. If so, they must transfer a part to the National Office for Self-employed (NISSE) before making the full payment

Another withholding obligation: why?

As an entrepreneur, you join a social fund for the self-employed, such as Securex, and pay a contribution every quarter. By being affiliated as a self-employed person, you also gain the right to reimbursement of medical expenses and can build up a pension.

In several sectors, there are too many cases of non-affiliation or non-payment, which disadvantages the entrepreneurs who comply and pay on time. Therefore, the government decided in 2023 to introduce two new obligations in the construction and cleaning sectors:

The obligation to register all active partners and assistants in the CBE.
A withholding obligation if there are outstanding debts related to the social status of the self-employed, similar to what already exists for tax and social security debts.

The registration obligation has been in effect since 2024, and from January 1, 2026, the withholding obligation will also apply. This aims to combat moonlighting and overdue social payments in those sectors.

What is the new withholding obligation?

Clients and entrepreneurs engaged in real estate work in the construction or cleaning sector must withhold 15% of the invoice amount (excluding VAT) at the time of payment if the (sub)contractor they are engaging has social debts related to the social status of the self-employed.

Which debts create a withholding obligation?

Payable social contributions and administrative fines.
Amounts owed as a joint debtor, such as a self-employed person for their helper or the company for the partners or administrators.
The annual flat-rate corporate contribution.

Which debts do not create a withholding obligation?

Unpaid social contributions, fines, or corporate contributions that are subject to an ongoing settlement plan being adhered to correctly with the social insurance fund or with the bailiff, and amounts that are subject to a dispute in court.
Amounts owed as a joint debtor trustee or working partner for the annual corporate contribution.

How much should be withheld?

Under the new withholding obligation, 15% of the invoice amount (excluding VAT) must be withheld. Therefore, on an invoice of €100.00 (excluding VAT), €15.00 must be withheld.

What if there are also tax and/or social security debts?

If there are tax and social security debts, no withholdings for social debts as a self-employed person can occur. In this case, the withholding will be 15% for the tax debts and 35% for the social security debts, totalling a maximum of 50%.

If there are only tax or social security debts, these will be added to the withholding for social debts as a self-employed person. In this case, the withholding will be 15% for the tax debts or 35% for the social security debts and 15% for the social debts as a self-employed person, totalling a maximum of 30% (if there are also tax debts) or 50% (if there are also social security debts).

I am a client: what should I do from January 1, 2026?

As a client, when paying an invoice to a company in the construction and cleaning sector, you must first check whether this company has any debts related to the social status of the self-employed. If so, withhold 15% of the invoice amount and transfer it to the NISSE before paying the invoice itself.

Who is the client? The client is any person who places an order for work to be done at a specified price. A natural person who has construction work carried out solely for private purposes is not considered a client and is therefore not subject to the withholding obligation.

How can I see if there is a withholding obligation?

Currently, there are already two online applications for the withholding obligation for social security debts. The new withholding obligation will be added to both applications starting in 2026:

Read here the detailed instructions: Withholding obligation in the construction and cleaning sector in 2026 | Securex

I am an entrepreneur in the construction and cleaning sector: what can I do to avoid a withholding on my invoices?

As an entrepreneur, you have a vested interest in ensuring that your invoices are paid on time and in full. To avoid a withholding on your invoices, it is important to pay your contributions on time.

Where can I see when and how much contribution I need to pay?

You will receive an invitation from Securex Integrity every quarter to fulfil your contribution for that quarter. To avoid missing an invitation, you and your accountant should use the MySecurex tool to always have an up-to-date overview of:

Contributions due per quarter.
Already paid and unpaid contributions.

What happens if I do not pay a contribution?

If you do not make the payment on time, you will soon receive a letter from the NISSE reminding you of an outstanding balance and urging you to pay by a certain date.

If you receive such a letter from the NISSE, you can do the following two things to avoid the withholding:

Pay the outstanding balance as soon as possible.
If you have payment difficulties, request a settlement plan as soon as possible and adhere to it.

If you do neither before the specified date, your company will end up on the list where the withholding obligation applies. From then on, your clients will only be able to pay you a portion of your invoice until there is no longer an outstanding balance.