7 tips from 1819 for part-time self-employed workers

7 tips from 1819 for a self-employed person in a secondary occupation

1819.brussels

Do you want to establish yourself as self-employed in your secondary occupation ? On this site, you'll find lots of useful information, but it is worth contacting 1819 before getting your company number.

Recently, Ines, aged 34, employed, called 1819 to ask some questions. She wants to work as a self-employed person in a secondary occupation. On 1819.be, she read an article entitled "A complementary self-employed worker, a hybrid solution" and wants some advice on getting a company number.

We have decided to share with you the 7 tips that she received.

  1. Your new business will require lots of time and energy. You should organise your time and avoid problems related to your new workload. In fact, you will have a lot less time to devote to your family and your hobbies. Also consider the consequences for your main activity.
  2. Make sure that your new activity is not in competition with that of your employer. In many cases, you will need to ask the latter for approval.
  3. The income from this activity will be added to your salary when calculating your taxes (IPP declaration). If you earn more, this may mean that you are then in another tax band and you will pay more tax. Estimate the amount of tax you will have to pay at the end of the year and determine the quarterly amount of advance payments (FR)
  4. You must comply with a series of accounting and fiscal obligations. The two 1819 articles below will help you understand what the fiscal administrations expect from companies depending on their size.
    1. Accounting obligations for very small businesses

    2. Accounting obligations for SMEs

  5. If your turnover is below 25,000 Euros and you are not subject to VAT, you can use the tax exemption scheme (FR). You will not have to pay any VAT or show tax on your invoices. However, you should mention on your invoices that are subject to the tax exemption scheme. However, you are not entitled to deduct VAT which affect the goods and services used to perform your operations.
  6. Remember to deduct your business expenses such as (a portion of) the purchase of a vehicle, office rental, computer, social insurance contributions paid, etc.
  7. It is always preferable to work with an approved accounting professional (FR) during the first year.

In addition, during our phone conversation, we made sure that the following information was well understood:

  • To benefit from this status, you must also work at least part time as an employee or civil servant. A copy of the employment contract must be provided with your request for a company number from an approved one-stop business counter.
  • The administrative approaches required are the same as those for a full-time self-employed worker.
  • The estimated quarterly contribution for part-time self-employed workers is €75.20. Per level of income, the government sets a contribution percentage (FR). Therefore, each year, your quarterly contributions will be calculated based on your net taxable income for the contribution year. Therefore, if your income increases, the amount of the quarterly contribution will also increase. However, if the net taxable income from your activity does not exceed 1,423.90 Euros, you will not pay any social security contributions.
  • The payment of contributions does not provide you with any additional rights to those acquired as an employee.
  • You will pay social security contributions and taxes on net taxable income (on what you earn, less expenses).
  • Finally, when a worker loses their salaried job but continues to work as a freelancer, in principle they have no right to unemployment allowance, or only under certain conditions.

If, like Inès, you still have questions about this status, please don't hesitate to contact us at 1819!

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