Comparing employee and self employed only by their headline net salary misses half the picture. Belgian social security gives very different protection depending on your status. This is what each one actually pays out when life gets complicated.
Pension rights
Employees accrue pension rights based on a higher reference salary and longer career length. Self employed pensions are calculated on a flat minimum unless you pay voluntary supplementary contributions (PLCI / VAPZ).
Sick pay
| Day | Employee (CDI / umbrella) | Self employed |
|---|---|---|
| 1 to 30 | Full salary, guaranteed by employer | Nothing (waiting period) |
| 31 onwards | Mutualité indemnities (~60% capped) | Approximately €69 per day flat |
Unemployment insurance
Employees who lose their job receive unemployment benefits for an extended period. Self employed receive nothing in standard cases, only a limited bridging right (droit passerelle) under strict conditions.
Maternity and paternity leave
Employee mothers benefit from 15 weeks of maternity leave at high replacement rate. Self employed get 12 weeks with much lower flat compensation. Paternity leave is also significantly more generous for employees.
Work accident insurance
Mandatory for employees and entirely employer paid. Self employed must contract their own private cover.
The real value gap
What it means in practice