What is the social security scheme for the employee spouse of the micro-entrepreneur?

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

If you are a micro-entrepreneur, your spouse can benefit under certain conditions from social protection. To do this, he must have the status of a working spouse and pay social security contributions.

Your spouse has the status of collaborating spouse it fulfills the following conditions:

  • He participates regularly the activity of the company.
  • He's not unpaid for this activity.
  • You are married, past or cohabitation.

Your spouse may also be engaged in an activity outside the company.

FYI  

The status of collaborating spouse cannot be retained for more than 5 years (cumulative). After this period, he becomes an employed spouse.

Your working spouse must pay contributions in order to be eligible for full social protection:

  • Basic and supplementary pension
  • Disability-death
  • Continuing vocational training
  • Daily allowances after having paid contributions for 1 year
  • Maternity or paternity benefits after 6 months of membership

The calculation of social contributions may be done in one of the following ways:

  • By applying a specific rate to your turnover
  • Applying a rate to a lump sum

It is up to the spouse to choose how he or she wishes to have his or her contributions calculated.

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Rates vary according to the activity applied on the turnover

The rate varies depending on the activity you're doing.

Sale of goods and supply of housing

A rate of 12.3% is applied to 58% of your turnover.

Example :

You have a turnover of €3,000.

The monthly amount of your social security contributions is equal to 12.3% x (58% x 3000) = €214.02.

Service Delivery (BIC and BNC)

A rate of 21.2% is applied to 58% of your turnover.

Example :

You have a turnover of €3,000.

The monthly amount of your social security contributions is equal to 21.2% x (58% x 3000) = €368.88.

Liberal activity under Cipav

One list determining the activities concerned shall be made available.

One list determining the activities concerned shall be made available.

A rate of 21.2% is applied to 46% of your turnover.

Example :

You have a turnover of €3,000.

The monthly amount of your social security contributions is equal to 21.2% x (46% x 3000) = €292.56.

Rate applied to a lump sum

Sale of goods and supply of housing

A rate of 12.3% is applied to €12,626.

Example :

The annual amount of your social security contributions is equal to 12.3% x €12,626 = €1553.

Service Delivery (BIC)

A rate of 21.2% is applied to €17,929.

Example :

The annual amount of your social security contributions is equal to 21.2% x €17,929= €3800.95.

Service Delivery (NBC)

A rate of 21.2% is applied to €26,366.

Example :

The annual amount of your social security contributions is equal to 21.2% x €26,366= €5589.59.

Liberal activity under Cipav

A list determining the activities concerned shall be made available.

A list determining the activities concerned shall be made available.

A rate of 21.2% is applied to €20,911.

Example :

The annual amount of your social security contributions is equal to 21.2% x €20,911= €4433.13.

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