As a self-employed person, you normally pay social contributions every quarter. This way you are in order with your social security. In certain cases, however, you can obtain an exemption from your social security contributions.
When can I get an exemption?
You can get an exemption from your provisional or regularisation contributions if you belong to one of the following categories:
- Primostarters
- Self-employed persons in main occupation
- Assisting spouses within the maxi-status
- Pensioners with a self-employed activity
If you belong to one of the following categories, you are only eligible for an exemption if your statutory provisional contribution is at least equal to the contribution due in your main occupation:
As a self-employed person in a secondary occupation, you are never eligible for an exemption from social security contributions, unless your net taxable annual income is less than 1,548.18 euros. In that case, you are completely exempt.
How do I apply for an exemption?
The RSVZ (National Institute for the Social Security of the Self-Employed) decides on your exemption application. You can apply for the exemption in different ways:
- Via the application form
- Via the website of the RSVZ
TIP: Are you going for the paper version? Then sign the document yourself (the NISSE does not accept applications signed by accountants), send it by registered mail or deliver it to one of our offices.
Before you apply for an exemption, it is best to apply for a reduction first. Otherwise, the NISSE will not process your application. So be sure to contact your customer advisor to discuss your options.
What is the impact of an exemption on my social rights?
When you benefit from an exemption, your social rights are safeguarded. However, there is one major exception to this, namely your pension.
Are you applying for an exemption for a maximum of two quarters? Then this will not have a negative impact on your retirement date, because the calendar year in question is still considered a full career year. If you apply for exemption for three or more quarters, you may not be able to take early retirement until later.
You will receive the minimum pension if you can prove a full career of 45 years. If you work between 30 and 45 years, you will receive a pension amount proportional to the number of years worked. Exempting a quarter will therefore have consequences for your pension amount. The extent of the impact depends on what your career looks like. But usually the impact on your pension amount will be rather limited.
TIP: If you benefit from an exemption, you can still pay the exempt contributions at a later date, if they have not yet expired. In this way, you can still build up pension rights.