Increased social security contributions?
If your social contributions are not paid in full by the end of each calendar quarter, an increase of 3% is applied to the unpaid portion.
On 31 December of the same year, an additional single increase of 7% is then added to the outstanding balance.
What is the definition of payment difficulties?
Payment difficulties may occur in various situations, for example if you are:
- more than two quarters behind with your payment
- affected by a crisis situation (e.g. a disaster, corona, bluetongue outbreak, energy crisis, etc.)
- face recovery proceedings for benefits received in error
- have a (long-term) illness and lose income because of that
Consequences of non-payment or late payment
Non-payment (or late payment) can affect your social security entitlements and your financial situation. For example:
- You may not be entitled to a contribution certificate for your mutual health fund. Non-payment can also affect reimbursements for medical consultations, hospital bills, etc.
- You may lose your entitlement to certain benefits (e.g. bridging entitlement, informal care, etc.)
- You are at risk of legal action
- In some sectors (including cleaning and construction), a withholding obligation may apply
This means that your customer is required by law to withhold at least 15% of the invoice amount and pay it directly to the government. In this situation you will only receive part of your invoice amount.
What are the possible solutions?
Depending on your situation, one or more of the following solutions may help:
- Reduction in contributions: if your income has fallen
- Repayment plan: repayment over a period of time
- Application to have increases waived
- Exemption from social security contributions: in case of serious financial difficulties
- Equalisation due to illness: when you stop your activity due to illness or disability
Below you will find the key information about each option.
Reduction in contributions
Your provisional contributions for the current year are calculated on the basis of your income three years ago. If your estimated income is lower this year, a reduction in social contributions may be helpful.
If you have the right supporting documentation, this is often a quick initial solution.
🟠 Apply for your reduction online via MySecurex, under "Adjust social contribution"
Repayment plan
Do you have to pay an advance?
Yes. To get a repayment plan for your full outstanding balance, you must first pay a first instalment.
Do you already have a repayment plan?
If there is still a repayment plan in place at the time of your application, a second plan cannot be started.
What amounts can be included in your repayment plan?
Social security:
- contributions
- increases
- charges
- administrative penalties
Benefits:
- Recovery of unduly received benefits
What amounts are not included?
- amounts related to judicial proceedings
Terms, conditions and duration
- Minimum outstanding amount: €500
- Term: 3 to 12 months
🟠 Apply for your repayment plan MySecurex
Waiver of increases
Why are increases charged?
In case of late payment, Securex Social Insurance Fund is obliged to charge increases on the part of your contributions that remains at the end of each quarter until everything has been settled in full.
Important conditions for a waiver of increases:
- the principal (social contributions) must have been paid in full, or
- the contributions are being recovered through judicial channels
How to submit your application correctly
Send an email/letter, clearly stating your reasons, to mybusiness@securex.be explaining why you were unable to pay on time. Enclose supporting documentation if you have it.
Who decides?
Your application goes to the National Institute for the Social Security of the Self-employed (NISSE). The NISSE makes a decision independently. Securex does not make the decision.
Exemption from social security contributions
Who is eligible?
You can apply for an exemption if:
you are in a difficult financial situation, and
you are affiliated as a self-employed person as your main occupation, as a co-employed partner or retired (with contributions at least equal to main occupation)
Conditions
- you must be able to demonstrate that your situation is economically difficult
- you must enclose evidence to support your situation
How to apply for this
- complete the form online at www.socialsecurity.be, or
- Request the form through the Social Insurance Fund and then submit it:
- via registered letter to Securex Integrity, Verenigde-Natieslaan 1, 9000 Gent, or
- submit it to a Securex Business Counter (with receipt)
Temporary crisis measures
Have you been affected by a crisis which is impacting your operations? If so, there are specific crisis measures in place that could help you.
Bridging entitlement
The bridging entitlement (from 01/01/2023) allows you to receive financial benefits for up to 12 months during your career as a self-employed person, while retaining certain social rights (benefits and medical expenses) for four quarters.
This may be applicable in situations such as:
- forced interruption
- natural disaster, fire or damage
- allergy
- decision made by a third economic actor or an event that has economic impact
- bankruptcy
- stopping your activity due to economic difficulties
Equalisation due to illness
If you have to temporarily stop your self-employed activity due to illness or disability, you can apply for equalisation due to illness. You will then be exempt from payment of social security contributions during that period, and will maintain your up to date pension and health insurance status.
Conditions
- in the quarter before your illness, you must have been registered as self-employed as your principal occupation or as a co-working partner (maxistatus)
- the quarter before your illness must have been fully paid
- you must be approved as having at least 66% work incapacity by your health insurance fund
- you completely stopped your activity (if you stopped in the first month of the quarter, you cannot have started again earlier than in the third month)
🟠 You can submit your sickness equalisation application online through MySecurex.