Self-employed person having income from a source other than work and from a pension


Source in the Law

Regulation 14 (3) for specific rules regarding the payment of insurance contributions

Definition / Conditions

  1. He is a self-employed person
  2. He has not yet reached retirement age.
  3. He meets the definition of pensioner.

Impact on the payment of insurance contributions

  1. As a self-employed person, he has the obligation to pay insurance contributions up to maximum income liable for the payment of insurance contributions (thereafter "the maximum income").
  2. From his income not from work, he must pay insurance contributions up to the maximum income, after deduction of 25% of the average wage and after taking into account his income as a self-employed person.
  3. From his income from pension, he must pay insurance contributions up to the maximum income, after taking into account his income as a self-employed person and from the source other than work.