Professional statuses
Employee, self-employed or company: which status to choose?
The choice of status depends on your situation: income level, stability, entrepreneurial project, desired social protection. Here is a clear comparator of the three main options.
Permanent employee
Maximum stability
✓ Recommended if:
- You start your career in BE (single permit often required this status)
- You want stable and predictable income
- Family (unemployment guarantee, sickness benefits, pension)
- You don't want to handle paperwork
Self-employed (NP)
Freedom + simplicity
✓ Recommended if:
- Freelance / consulting activity with a few clients
- Income < €100k/year (beyond that, company is more efficient)
- You want to minimise paperwork
- Acceptable to put your personal assets at risk
Company (BV/NV)
Tax optimisation
✓ Recommended if:
- Income > €100k/year (tax saving becomes significant)
- You want to accumulate capital inside the company
- Major investments (real estate, equipment, R&D)
- Multiple partners / recurring clients
Detailed comparator
| Criterion | Employee | Self-employed | Company |
|---|---|---|---|
| Social contributions | 13.07 % employee + ~ 27 % employer (hidden) | ~ 20.5 % of net income (max ~ €23,800/year) | Same as NP on director's remuneration |
| Taxation | Progressive PIT 25-50 % + municipality ~ 7 % | Progressive PIT identical to employee, on net income | Corporate tax 25 % (reduced 20 % on first €100k) + PIT on dividends + remuneration |
| Legal pension | Calculated on gross + career years | Capped — less favourable than employee | Same as NP + possibility of PLCI / IPT on top |
| Sickness / incapacity | Mutual insurance + employer cover (1st month covered) | Mutual insurance only — no 1st-month benefit | Same as NP |
| Unemployment | Allowance after contributions (ONEM) | No unemployment — only exceptional « bridging right » | Same as NP |
| Paid leave | 20 days min + holiday pay (≈ 1 month salary) | You decide when — without pay | Same as NP |
| Deductible expenses | Flat rate or actual expenses (limited) | Actual professional expenses — broadly deductible | Even broader — car, restaurants, training, … |
| Structure cost | €0 | ~ €100-200/year (fund + simplified accountant) | Setup ~ €1,500 + accountant ~ €2,000-4,000/year + min capital €1 (BV/SRL) |
| Starting capital | None | None | BV/SRL: €1 symbolic but financial plan mandatory; NV/SA: €61,500 |
| Liability | None (employer's liability) | Personal assets committed for professional debts | Limited to company capital (except severe management fault) |
Non-EU national specifics
- Employee: your employer files a single permit for you. The simplest route if a company hires you.
- Self-employed: you must first obtain a professional card from the region (BXL, WAL or FLA). 3-6 months delay, solid dossier required (business plan, added value for BE).
- Company: same constraint as NP self-employed — the non-EU director needs a professional card. The company itself can be freely created.
Dig deeper by status
Bogus self-employment — caution
Belgium heavily sanctions « bogus self-employment »: an alleged freelancer who actually works as an employee (fixed schedule, strict instructions, equipment provided, single client). Upon ONSS requalification, the employer pays back-contributions + fines, and the worker can lose status retroactively. When in doubt, consult an accountant specialised in self-employed status.