For clients and the self-employed
Self-employed or employee: what does it cost?
Compare the total salary cost of a salaried employee with the invoice of a self-employed person, and see which social contributions the self-employed person pays themselves — for clients who need to choose and self-employed people who want to justify their rate.
Comparison per year
| Breakdown | Amount |
|---|
Explanation: cost of self-employed vs employee
This comparison sets the salary cost of a salaried employee (same calculation engine as the employer cost calculator) with the invoice of a self-employed person: hourly rate × billed hours × productive weeks. You also see an indication of the social contributions the self-employed person pays themselves.
Frequently asked questions
Is a self-employed person cheaper than an employee?
That depends on the hourly rate and the number of hours. Besides the gross salary, a salaried employee also costs employer social security contributions, double holiday pay and a year-end bonus; a self-employed person only invoices hours worked. The calculator shows the difference per year.
How much social contributions does a self-employed person pay in 2026?
A self-employed person in main occupation pays 20.50% on income up to €75,024.54 and 14.16% on the part up to €110,562.42, with a minimum of €890.42 and a maximum of €5,103.05 per quarter (without administration fees of the social insurance fund).
What is bogus self-employment?
Bogus self-employment occurs when someone works as self-employed but in practice works under authority like an employee. Requalification can lead to back payments of social security contributions. In case of doubt, the Administrative Commission for the Regulation of the Employment Relationship can take a decision.
Note: indicative, not advice
This calculation is an indication based on general statutory rules and 2026 rates and does not constitute tax, legal or payroll advice. The employee cost uses the same calculation engine as the Belgian salary cost calculator (without structural reduction). The social contributions of the self-employed person are an indication for a self-employed person in main occupation (final contributions, without administration fees of the social insurance fund) and are not paid by the client. Not included: VAT, personal income tax, starters (primostarters), secondary occupation and companies. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources & values used
| Item | Amount | Status |
|---|---|---|
| Contribution of a self-employed person in main occupation | 20.50% up to €75,024.54; 14.16% up to €110,562.42; nothing above that | FPS Social Security |
| Minimum / maximum per quarter | €890.42 / €5,103.05 | FPS Social Security |
| Administration fees of the social insurance fund | not included | not calculated |
| Income = profit − social contributions (deductible) | solved iteratively | approximation |
| Productive weeks | input (default 46) | assumption |
- RSZ/ONSS – Administrative instructions 2026/3: social security contributions (basic contribution, wage moderation, special contributions) (in Dutch)
- FPS Social Security – Social contributions for the self-employed 2026 (table, PDF, in Dutch) (in Dutch)
- RSVZ – Social contributions 2026 (in Dutch)
- Administrative Commission for the Regulation of the Employment Relationship (FPS Social Security) – self-employed or employee? (in Dutch)
Checked on 6 October 2026.