Hiring IT talent in Belgium is not a single decision but a portfolio choice. CDI, umbrella payroll consultant and pure freelancer each serve different needs. Picking the wrong model exposes you to false self employment risk or unnecessary cost.
Three engagement models
| Model | Contract holder | Best for |
|---|---|---|
| CDI | You (the company) | Long term strategic roles |
| Umbrella payroll | Umbrella employs the consultant, single B2B contract with you | Defined projects, zero risk, fast start |
| Freelancer | Self employed direct contract | Truly independent output based work |
When to choose each
- CDI: leadership, architecture, core product roles that need long term ownership
- Umbrella payroll: cloud migration, AI pilot, SAP rollout, replacement of a key resource
- Freelancer: short, well defined results produced with autonomy
False self employment risk for companies
Important
If you contract a freelancer who works full time on your site, with your equipment, supervised daily for months, you carry joint liability if the ONSS re classifies the relationship as employment.
BSH as risk free option
With BSH umbrella payroll the consultant is BSH s employee. The false self employment risk simply does not arise on your side. You sign a single B2B contract, pay one invoice and the consultant gets the full employee protection package.
This article is for informational purposes only. Consult a certified accountant for personalised fiscal advice.