SELF-EMPLOYED

IN A SECONDARY
OCCUPATION

www.kunstenloket.be
2.
INTRODUCTION

Working as a self-employed person in a secondary occupation is a growing phenomenon, also in the

cultural and creative sectors.

There are a great many good reasons for setting yourself up as a self-employed person in a secondary
occupation.

You can choose an activity as a self-employed person in a secondary occupation to benefit from an
additional income on top of your salary as an employee.

If you become increasingly engaged in your creative activity, but the income is still not enough to
become fully self-employed, the secondary occupation can also be an intermediate step towards a
self-employed activity in your primary occupation.

This brochure explains what the ground rules are with respect to the secondary occupation What are
the conditions? Who is eligible? What formalities must be observed? The tax implications of this status
are also presented, as are the benefits and drawbacks associated with it.

Kunstenloket vzw (non-profit organisation) is the contact point for business and legal advice for
artists and creatives. The contents of this brochure, as well as other business information, can be
found at www.kunstenloket.be. For further questions, you can always contact one of our consultants.

Jan Timmermans
Director of Kunstenloket vzw

1.
INHOUD

INTRODUCTION 1
1. WHO CAN BECOME SELF-EMPLOYED IN A SECONDARY OCCUPATION? 5
1. 1. Based on one’s own status 5
1.2. Based on income replacement or a pension 6
1.2.1. Sickness benefit 6
1.2.2. Unemployment benefit 6
1.2.3. Pension 7
1.3. Based on derived social rights 7
2. HOW DO YOU BECOME SELF-EMPLOYED IN A SECONDARY OCCUPATION? 7
2.1. Opening a financial account 7
2.2. Joining a social security fund 9
2.3. Registering with the Enterprise Counter Office 9
2.4. Registering with the VAT Office 10
2.5. Joining a health insurance fund 10
3. HOW ARE THE SOCIAL SECURITY CONTRIBUTIONS CALCULATED? 10
3.1. Provisional social security contributions 11
3.2. Final amounts due 12
4. WHAT SOCIAL RIGHTS DO YOU BUILD UP? 13
4.1. In principle, you do not build up any social rights 13
4.2. Exception: you pay contributions like a self-employed person in a primary occupation 13
5. ARE YOU ALLOWED TO EARN AN EXTRA INCOME WITHOUT RESTRICTION? 14
6. WHAT ARE THE ACCOUNTING AND TAX OBLIGATIONS? 14
6.1. VAT 14
6.2. Personal income tax 15
7. DISCONTINUING THE SECONDARY OCCUPATION 16
8. COMBINATION OF UNEMPLOYMENT BENEFIT AND SELF-EMPLOYED
SECONDARY OCCUPATION 16
8.1. Combination with an artistic activity 17
8.2. Combination with a non-artistic activity 17
9. COMBINATION OF PENSION AND SELF-EMPLOYED SECONDARY OCCUPATION 19
9.1. Artistic services 19
9.2. Non-artistic services 19

3.
1. WHO CAN BECOME SELF-EMPLOYED IN A SECONDARY OCCUPATION?

1.1. Based on one’s own status

Anyone who engages in a professional activity as an employee, teacher or civil servant may request,
for additional self-employed activities, the status of self-employed person in a secondary occupation.

As an employee
Alongside your job as an employee, you can additionally assume the status of self-employed person in
a secondary occupation. The condition, however, is that your employment as an employee is at least
equivalent, in terms of number of hours, to half of a full-time job. This corresponds to employment as
a employee for a minimum of 19 hours a week.

Someone who, for instance, works 19 hours a week as an administrative clerk can also have an extra
income as a self-employed artist.

The Belgian National Institute for the Social Security of the Self-employed (NISSE) will evaluate the
conditions of part-time employment each quarter.

Please note:
When you no longer meet the conditions of part-time employment, the Belgian Gover-
nment will regard you as a self-employed person in a primary occupation and you will
have to pay social security contributions based on this status.

The social security contributions of a self-employed person in a primary occupation

are generally considerably higher than those of a self-employed person in a secondary
occupation. Therefore, in the case of limited incomes, you had best check that the
social security contributions will not become too high, especially if your occupation as
an employee amounts to fewer than 19 hours a week. In such case, it is often better if
you choose to discontinue the self-employed activity so as to avoid paying excessive
social security contributions.

In the education sector

If you are in the education sector and have a permanent position, you must have a job that is at least
equivalent to 6/10ths of a full-time work schedule. In the higher education sector, this often corres-
ponds to a work schedule of 12 hours a week.

If you are a non-tenured teacher, you must work at least 50% of a full-time work schedule. If you work
as a contract employee, the rules for ordinary employees apply.

5.
As a civil servant
As a civil servant, you can become a self-employed person in a secondary occupation, provided you
work at least 8 months or 200 days per year. In addition, the work schedule performed must at least
be equal to half the number of hours of a monthly full-time job.

Often, civil servants will also need permission from their employer to start a self-employed secondary
occupation. Before starting an activity as a self-employed person, you, as a civil servant, had best
check whether or not you have to ask permission from your employer.

1.2. Based on income replacement or a pension

1.2.1. Sickness benefit

If you receive sickness benefit, special rules apply.

If you receive sickness benefit, your incapacity for work must be at least 66% to be able to start as a
self-employed person in a secondary occupation. In addition, the sickness benefit received must be at
least equal to the minimum pension for a single self-employed person.

If you receive sickness benefit, you will generally need permission from the physician of the paying
health insurance fund. This physician will more specifically examine whether starting the self-employ-
ed activity is feasible and justified from a medical point of view.

1.2.2. Unemployment benefit

Starting as a self-employed person in a secondary occupation is, in principle, excluded for persons
receiving unemployment benefit. However, there are some exceptions.

For artistic services, this restriction does not apply. If you start a self-employed secondary occupation
to provide artistic services, you can start at any time in conjunction with unemployment benefit. At
www.kunstenloket.be, you will find more info on the term ‘artistic activity’.

If artistic services are not involved, you are over the age of 61 or demonstrate a professional history
of 41 years, and you receive an exemption from the National Employment Office of Belgium (RVA) to be
available for work, you can also become a self-employed person in a secondary occupation. You can
apply for this permission using the C89 form “Application for exemption based on age or professional
history”. More info at www.rva.be.

6.
As from 2017, however, the conditions will become more stringent. To receive the exemption, you must
be over the age of 62 or present a professional history of 42 years.

If you were engaged in a self-employed secondary activity before you became unemployed, you may
continue to engage in this secondary activity under certain conditions, even if non-artistic services
are involved.The conditions relating to the combination with unemployment benefit are set out in
chapter 8.

1.2.3. Pension

Pensioners may also develop a self-employed secondary occupation. Pensioners are not technically
regarded by social security as self-employed persons in a secondary occupation. After all, they do
not have a primary occupation and they fall into the special contribution category of pensioners. The
combination of a pension with a self-employed secondary occupation is further explained in chapter 9.

1.3. Based on derived social rights

Those who are involved in few or no professional activities cannot, in principle, start a self-employed
secondary occupation. You can then possibly rely on the derived social rights of a third party and thus
still be allowed to start a self-employed secondary occupation.

This concerns married persons, widows/widowers and students under the age of 25. The condition,
however, is that the self-employed income does not exceed 6,815.52 euros (amount for income year
2016, indexed annually). If this amount is exceeded, then these persons are considered self-employed
persons in a primary occupation.

2. HOW DO YOU BECOME SELF-EMPLOYED IN A SECONDARY

OCCUPATION?

With regard to obtaining the status of self-employed person in a secondary occupation, the same
administrative obligations apply as for the status of self-employed person in a primary occupation.

2.1. Opening a financial account

As a self-employed person, you must have your own current account that is separate from your perso-
nal account. You had best go along to your bank to open an additional account for your self-employed
activity. You will preferably use this account solely for transactions in connection with your business.

7.
2.2. Joining a social security fund

You may join a social security fund of your choice. If you exceed the deadline for membership, the
NISSE will ask that this still be put in order within thirty days. If your membership is still not in order,
you will be automatically affiliated with the Belgian National Fund for the Self-Employed. This Fund will
then collect the contributions.

In case of late membership, you risk an administrative fine of between 500 and 2,000 euros. It is
therefore strongly recommended that you ensure that your membership with a social security fund is
in order before starting the self-employed activity.

After four years of uninterrupted membership, you can always change social security funds free of
charge. If you set up a company to engage in self-employed activities, you will require two mem-
berships with a social security fund: one for yourself as a natural person and one for the company.

2.3. Registering with the Enterprise Counter Office

Each self-employed person, both in a primary and secondary occupation, is obliged to register with a
recognised Enterprise Counter Office. Consequently, the self-employed person will be registered in the
Crossroads Banks for Enterprises (CBE).

The Enterprise Counter Office will verify whether you, as a self-employed person starting out, meet
the conditions for being able to engage in a certain activity or profession. A certificate is generally
required which attests to the satisfactory knowledge of the business management. For certain profes-
sions, specific professional knowledge is also required.

Before starting a self-employed artistic activity, an artist will not have to submit any business ma-
nagement certificate, because engagement in an artistic activity is considered a liberal profession.

If all start-up formalities have been handled through the Enterprise Counter Office, you will receive,
as a self-employed person, a unique business number. After activation, this number is also the VAT
number.

The fees for registration with the Enterprise Counter Office are set by law and are therefore, as a
general rule, the same for each Enterprise Counter Office. The registration fee is 83.50 euros (amount
for income year 2016, indexed annually).

The list of recognised Enterprise Counter Offices can be found at http://economie.fgov.be.

8.
2.4. Registering with the VAT Office

Self-employed persons who are liable for VAT may, after registration with the CBE, have their business
number activated as a VAT identification number.

Upon registration with the CBE, the Enterprise Counter Office can also activate a VAT number elec-
tronically against extra payment of a fixed amount. However, you can also activate the VAT number
yourself. You can contact the VAT inspection office of the region where your business is established.

2.5. Joining a health insurance fund

Each self-employed person must join a health insurance fund.

The health insurance fund controls the contributions for health and disability insurance (doctors’,
dentists’, pharmacists’ and hospital fees, etc.) and other additional services.

As from 1 January 2008, all self-employed persons who correctly pay social security contributions to
their social security fund are insured for all major and minor health risks.

As a self-employed person in a secondary occupation, you are usually already a member of a health
insurance fund through your status as an employee. Through this membership, you are therefore
insured under health insurance.

3. HOW ARE THE SOCIAL SECURITY CONTRIBUTIONS CALCULATED?

Self-employed persons in a secondary occupation must also pay social security contributions to the
NISSE.
Generally, the social contributions of self-employed persons in a secondary occupation are lower than
the contributions of self-employed persons in a primary occupation. This is mainly because self-em-
ployed persons in a secondary occupation earn less, but also because the provisional social security
contributions during the first three years of the activity are considerably lower.
Unlike self-employed persons in a primary occupation, self-employed persons in a secondary occupa-
tion are almost never entitled to social security for the self-employed. Unless you, as a self-employed
person in a secondary occupation, pay the same in contributions as a self-employed person in a
primary occupation, these contributions consequently count as solidarity contributions.

9.
 3.1. Provisional social security contributions

As from 1 January 2015, provisional social security contributions are calculated on the net professional
income for the year itself. Net income is the income after deducting all professional costs. For example,
the social security contributions for 2016 are calculated on the taxable professional income for 2016
itself.

Please note: A self-employed person starting out pays his or her social security contributions on a pro-
rated or recalculated annual income. An income of 10,000 euros between 1 July and 31 December means
a recalculated income of 20,000 euros.

As long as the income for 2016 is not known, you can, as a self-employed person in a secondary oc-
cupation, pay a provisional contribution, either based on the income of three years ago (2013) or, if no
self-employed activity existed yet in that year (2013), the fixed minimum contributions that can be found
in the tables below.

You can also calculate your income yourself and increase your provisional contributions through a flexi-
ble application or a simple extra payment. If you expect your income to be under certain thresholds
and you can demonstrate this with objective evidence, you may request a reduction in social security
contributions.

Approximately two years later, the tax authorities will communicate your income to the social security
fund. Once this income is known, an adjustment will follow. With this adjustment, the provisional contri-
butions for 2016 are converted into final contributions, which are thus calculated on the income for that
year. You will then have to pay, or you will receive, the difference.

Please note: Those who enjoy reduced social security contributions and yet earn more, will not only pay
adjustment contributions. Increases will also be charged for improper applications for reduced social
security contributions

10.
The provisional minimum quarterly contributions for 2016 for a self-employed person in a
primary or secondary occupation are as follows::
Year primary occupation secondary occupation
1 666,80 euros 73,77 euros
2 683,06 euros 75,57 euros
3 699,32 euros 77,37 euros

The figures in the table are based on the pay scale for the income year 2016. These amounts are
indexed each year.
More information can be found at www.rsvz-inasti.fgov.be. You can also consult the most recent figures here:

Exemption threshold
A self-employed person in a secondary occupation does not have to pay any social security contribu-
tions if the net income is lower than 1,439.42 euros per year (amount for income year 2016, indexed
annually). This is the so-called exemption threshold.

3.2. Final contributions due

The final contributions due are calculated on the net income of three years ago.

The net income of three years ago is revalued, however. This means that the income is multiplied by a
coefficient that is determined each calendar year, based on the current economic situation.

The law on measures for strengthening job creation and purchasing power introduces a gradual reduc-
tion in the contribution rate for the calculation of social security contributions for the self-employed. As
from 2018, only the uniform rate of 20.5% will continue to apply.

The contribution rate of 22% that applied to incomes of established self-employed persons in a primary
occupation and in a secondary occupation has been reduced to 21.5% for 2016. That will become 21% in
2017 and, finally, 20.5% in 2018.

The social contributions for 2016 are therefore equal to 21.5% of the portion of the revalued professional
income for the reference year which does not exceed 56,182.45 euros. In any case, for their first year, the
self-employed enjoy a reduced rate of 20.5%.
The social contributions are equal to 14.16% of the portion of revalued professional income for the refe-
rence year which is above 56,182.45 euros, without exceeding 82,795.16 euros.
You do not pay any more social contributions on the revalued professional income above 82,795.16 euros.

11.
 4. WHAT SOCIAL RIGHTS DO YOU BUILD UP WITH A SELF-EMPLOYED
SECONDARY OCCUPATION?
4.1. In principle, you do not build up any additional social rights.

Usually, the social rights that a self-employed person in a secondary occupation builds up through this
secondary occupation are rather limited.

A self-employed person in a secondary occupation will often build up social rights as an employee,
civil servant or pensioner.

The social security contributions that the self-employed person in a secondary occupation pays into
the scheme for the self-employed do not, as a general rule, result in social rights being built up in
self-employed status. This is therefore a solidarity contribution in this case.

Please note:
As a part-time employee, you only build up a very limited pension in employee status. You also do not
acquire any additional rights through social contributions as a self-employed person in a secondary
occupation. You build up very few pension rights through this combination.

4.2. Exception: you pay contributions as a self-employed person in a primary occupation

Only if you, as a self-employed person in a secondary occupation, pay the same as a self-employed
person in a primary occupation can you build up social rights in self-employed status. This means that
you at least pay contributions based on a minimum income of 13,010.66 euros.

This could certainly be interesting for people who work part-time as employees or civil servants.

12.
5. ARE YOU ALLOWED TO EARN AN EXTRA INCOME WITHOUT
RESTRICTION AS A SELF-EMPLOYED PERSON IN A SECONDARY
OCCUPATION?

In principle, there are no restrictions on the possibility to earn an extra income as a self-employed
person in a secondary occupation. Neither in terms of income nor in terms of hours worked is there a
limit set by law. Depending on the status, there are certain exceptions.

- Civil servants, for example, will have to ask in advance for permission from their em-
ployer to be able to engage in a self-employed secondary occupation. The employer
can impose possible restrictions here.

- Those receiving sickness benefit must request authorisation from the advising phy-
sician to be allowed perform activities as self-employed persons. Moreover, there
is limited potential to earn as a self-employed person in a secondary occupation
without fully or partially losing the benefit.

- For those receiving unemployment benefit or a pension, there are restrictions on

income in certain cases.

Cumulation with unemployment benefit and the pension is covered in chapters 8 and 9.

6. WHAT ARE THE ACCOUNTING AND TAX OBLIGATIONS?

For a self-employed activity in a secondary occupation, basically the same accounting and tax obli-
gations apply as for self-employed persons in a primary occupation. These obligations may vary de-
pending on the turnover and the legal form. For example, a company will have more obligations at an
accounting level than a sole trader.

6.1. VAT

A self-employed person in a secondary occupation is, as a general rule, subject to the VAT regime.

This means that he will have to charge VAT, make regular VAT returns and repay the VAT due to the
VAT authorities.

13.
 The exemption scheme for small enterprises ensures that you, as a self-employed person, are largely
relieved of the administrative and tax obligations for those liable for VAT. The condition, however, is
that the annual turnover figure does not exceed 25,000 euros, excluding VAT.

Starters who wish to enjoy this exemption will report this to their VAT inspection office at the time
of start-up.

When you choose this exemption scheme, you do not have to charge any VAT, nor do you have to make
any VAT returns. However, before 31 March each year, you must submit a VAT list and, if applicable,
make an intra-Community VAT return.

This exemption means, however, that you cannot receive any VAT deductions either. All your invoices
must, in addition, contain the following wording: “Special exemption scheme for small enterprises”.

For artists/self-employed persons, there are quite a few more VAT exemptions and reductions. You can
find information on this at www.kunstenloket.be.

6.2. Personal income tax

Personal income tax rates are the same for the self-employed as for employees, regardless of whether
the self-employed activity is performed in a secondary or primary occupation. The income from the
two activities is aggregated for tax purposes.

This aggregation can lead to a higher tax rate when certain income thresholds are exceeded. If an em-
ployee with a full-time salary becomes a self-employed person in a secondary occupation, the tax rate
for the income as a self-employed person may be high as a consequence. The tax rates for personal
income tax are progressive and range from 25% to 50%.

As a self-employed person in a secondary occupation, you must, like any self-employed person, make
a quarterly advance payment in order to prevent tax increases. If you have just started as a self-
employed person and are under the age of 35, these increases will not be charged.

Just like a self-employed person in a primary occupation, as a self-employed person in a secondary

occupation you have the choice, if it is a case of a liberal profession, to either deduct actual profes-
sional costs from the earnings or to opt for fixed-rate costs based on the income received.

The actual costs are the professional costs, for which one can actually provide evidence, in relation
to the accumulated income.

14.
Fixed-rate costs (income year 2016, assessment year 2017):
from 0,01 to 5.760,00 euros 28,7%
from 5.650,00 to 11.440 euros 10%
from 11.220 tot 19.040 euros 5%
from 19.040 euros 3%

The maximum fixed-rate professional costs amount to 3,980 euros.

More information on fixed-rate and actual professional costs can be found at www.kunstenloket.be
and via http://financien.belgium.be.

7. DISCONTINUING THE SECONDARY OCCUPATION

The self-employed secondary occupation can be discontinued at any time by notification to the Enter-
prise Counter Office and the social security fund. The Enterprise Counter Office will charge a fixed-rate
fee for this.

Sometimes, the secondary occupation is discontinued before the self-employed person concerned has
made any significant profits. This is, for example, because the secondary occupation does not achieve
the anticipated success.

If the secondary occupation only yields a limited income and the secondary occupation is disconti-
nued, the NISSE may allow the social security fund to reimburse all or part of the social security contri-
butions already paid. The self-employed person does have to make an explicit request to this effect to
the NISSE. This request can be made by ordinary letter to the NISSE or through the social security fund.

8. COMBINATION OF EMPLOYMENT BENEFIT AND SELF-EMPLOYED

SECONDARY OCCUPATION

The NEO can allow someone receiving unemployment benefit to engage in a self-employed secondary
occupation. The condition, however, is that the activity has to have been engaged in for at least three
months before this person became unemployed.

However, an exception to this is made for those who are engaged in an artistic activity.

15.
 8.1. Combination with an artistic activity

If you are engaged in an artistic activity as a self-employed person in a secondary activity, you may
cumulate this income with unemployment benefit.

You can start this artistic activity at any time during unemployment. Whether you are entitled to
unemployment benefit for the days that you are engaged in an artistic activity depends on the kind
of activity.

Kind of activity
State on the control card?
Artistic performance or
Artistic creation interpretation for a public
audience
No, except for the days: Yes
- When you are present at a public
exhibition under an agreement
with a third party that commercia-
lises the creations or in the case of
an exhibition on premises intended
for the sale of such creations and
you, as an artist, are responsible
yourself for the sale.
- When audiovisual works are re-
corded.

Entitled to unemployment be- Yes, except for the days indicated No

nefit? on the stamp card.

If the net taxable income from the self-employed artistic activity does not exceed 4,190.16 euros annu-
ally (income for 2014, indexed), you will receive full unemployment benefit that has not been reduced.
If the net taxable income exceeds 4,190.16 euros annually, the daily benefit rate for that income year
will be reduced by 1/312th of the extra amount.

If one earns a significant amount as a self-employed person in a secondary occupation in addition to

unemployment benefit, this may, in certain cases, consequently lead to reimbursement of all or part
of the unemployment benefit.

16.
At www.socialsecurity.be, you can find the formula for the portion by which the unemployment benefit
will be reduced if the above amount is exceeded.

If you receive unemployment benefit and are additionally engaged in an artistic activity as a self-
employed person in a secondary occupation, you must declare this activity to the paying institution
or the NEO, using the C1 Artist form. On this form, you must indicate the kind of activities you wish to
perform.

You must make this declaration when applying for the benefit or from the time you start the self-
employed activity or commercialise the creations (e.g. publication of a book or CD).

8.2. Combination with a non-artistic activity

If you receive unemployment benefit and, in addition, wish to perform a non-artistic activity as a self-
employed person, you must meet several conditions:

• You must declare the activity at the time of application for the benefit.
• You must have been engaged in the secondary occupation for at least three months
prior to unemployment. It is therefore not possible to start a secondary occupation
during unemployment, unless you fall into the exception categories in Chapter 1.2.2.
• You may only engage in the secondary activity after 6 p.m. and before 7 a.m. More-
over, it may not be a typical evening occupation or an occupation that is expressly
excluded by law (e.g. catering, insurance agent, market vendor, etc.). These activities
are, however, permitted if they are of a minor nature.
• On Saturdays and Sundays, the restriction in terms of hours does not apply. On these
days, you may work without restriction, but your benefit will be reduced by the
number of Saturdays and Sundays that you have worked.

The income limit of 4.190,16 euros (income for 2014, indexed) also applies to the combination of unem-
ployment benefit and a non-artistic self-employed activity.

For the combination of unemployment benefit and an occasional (non-professional) activity, you do
not need to make any prior declaration to the NEO. You must, however, tick the boxes on your control
card that correspond to the days worked. You are not entitled to any benefit for these days.

17.
 9. COMBINATION OF PENSION AND SELF-EMPLOYED SECONDARY
OCCUPATION
9.1. Artistic services

If you combine a pension with providing artistic services as a self-employed person in a secondary
occupation, you may earn an extra income without restriction in addition to the pension if:

• The income has no effect on the labour market (measurement of competition).

• You, as an artist, are not a trader (an artistic activity is not, in principle, a commer-
cial act, unless trading is considered).

You will, of course, have to pay the required social security contributions as a self-employed person
and you will remain subject to tax obligations.

9.2. Non-artistic services

In the past, strict conditions applied for cumulation of a pension with a self-employed secondary oc-
cupation. In recent years, these rules have undergone some radical changes.

Those who are aged 65 and above and enjoy a retirement pension or those who have retired based on
45 years of career may earn an extra income without restriction.

For those who do not meet these conditions, cumulation limits will continue to apply. These people will
also retain their right to a pension.

The pension amount to be paid out is, in these cases, reduced by the percentage by which the limits
are exceeded. The limits for cumulation of the pension can be found at www.rsvz-inasti.fgov.be or in
the tables below (figures for 2015).

18.
A. Income authorised before 65 years

Only retirement pension or retirement and survivor’s pension

No dependent children Dependent children
Self-employed person < 65 years 6.238 euros 9.357 euros
Employee < 65 years 7.797 euros 11.696 euros

Only survivor’s pension

No dependent children Dependent children
Self-employed person < 65 years 14.523 euros 18.154 euros
Employee < 65 years 18.154 euros 22.693 euros

Retired with 45 years of career

No dependent children Dependent children
Self-employed person < 65 years No restriction No restriction
Employee < 65 years No restriction No restriction

B. Income authorised after 65 years

Only retirement pension or retirement and survivor’s pension

No dependent children Dependent children

Self-employed person ≥ 65 years No restriction No restriction

Employee ≥ 65 years No restriction No restriction

Spouse of the person entitled to a family pension

No dependent children Dependent children

Self-employed person ≥ 65 years 18.017 euros 21.916 euros

Werknemer ≥ 65 years 22.521 euros 27.934 euros

Only survivor’s pension

No dependent children Dependent children

Self-employed person ≥ 65 years 18.017 euros 21.916 euros

Employee ≥ 65 years 22.521 euros 27.934 euros

19.
The brochure “Self-Employed in a Secondary Occupation” is a publication by Kunstenloket vzw.

© Kunstenloket vzw
Sainctelettesquare 19 (7th floor) - 1000 Brussels
T 02 204 08 00
info@kunstenloket.be • www.kunstenloket.be

Publication date: May 2016