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Postponement or exemption of payment of social security contributions for the self-employed (Coronavirus)

Reinhardt Haverans
27 March 2020

What does the measure mean

The full-time self-employed or the assisting spouse negatively affected by the coronavirus can apply for a postponement or exemption of their social security contribution.

Postponement of payment and dismissal of increases

Self-employed people affected by the consequences of the coronavirus can submit a  written application with their social security fund to postpone their next preliminary contribution.

This measure applies to the preliminary social security contributions of the first two quarters of 2020. The application is to be submitted

  • before 31 March 2020 for a postponement of the amount due for the first and second quarter of 2020
  • before 15 June 2020 for a postponement of the amount due for the second quarter of 2020

There is no specific form for the application, but it should contain at least the following information:

  • name, surname and residence of the applicant
  • name and address of the registered office of the company
  • company registration number

This measure is not applicable to contributions already paid.

The contribution of the first quarter of 2020 is to be paid before 31 March 2021 and the contribution for the second quarter is to be paid before 30 June 2021.

You can get more information at your social security fund.

Reduction of preliminary contributions

Full-time self-employed persons or assisting spouses negatively affected by the coronavirus can apply for a reduction of their preliminary contributions for the year 2020 if their professional income is lower than one of the legal thresholds.

Legal thresholds for the full-time self-employed

Income threshold

Quarterly contribution

< €13,993.78

€739.05

< €17,631.06

€931.15

< €22,213.74

€1,173.18

< €27,987.56

€1,478.11

< €39,580.39

€2,090.36

< €55,975.11

€2,956.22

 

Legal thresholds for the assisting spouse Income threshold Quarterly contribution

< €6,147.47  €324.67

 

You can get more information at your social security fund.

Exemption of contributions

Those unable to pay their contributions as a consequence of the coronavirus can apply for an exemption of social security contributions. The exemption of contributions can be granted in full or in part.

The exemption can be requested pertaining to the preliminary contributions of for the supplementary contributions after the professional income is regularized.

Dismissal of increases (article 48 ARS)

Email or phone the NISSE: mailbox-rek@rsvz-inasti.fgov.be  - 02 546 45 65

Exemption of contributions(DVR)

Email or phone the NISSE:

mailbox-dvr@rsvz-inasti.fgov.be - 02 546 60 19 or contact your social security fund.

Contact

National Institute for the Social Security of the Self-employed (NISSE)

Willebroekkaai 35 - 1000 Brussel - Belgium
T 02 546 42 11

This text is a literal translation of a Dutch-language text provided by Flanders Innovation & Entrepreneurship. By translating it to English, we aim to help even more entrepreneurs in this time of crisis.


 

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