Tag Archives: activity

In what professional setting exercise a Yoga teacher activity ?

There are several legal possibilities for exercising a professional activity as Yoga Teacher

  1. Associative
  2. Liberal

Becoming an independent worker

As from the age of 18, a self-employed person must become affiliated to a social insurance fund and pay a subscription.

Am I self-employed or a salaried employee in the eyes of to social security ?

In order to establish himself or herself, as self-employed, workers in certain professions, need to have obtained a bachelor’s degree or a graduate diploma.

Non-nationals must have a business card.

If a person exercises a self-employed professional activity for which he does not hold the required diplomas, he however belongs to the social status of self-employed people.

Self-employed complementary contributions

Obligation to contribute

As a self-employed person, you are required to pay contributions to your social insurance fund. Each trimester, you pay a lump sum, which will be divided according to their needs between different sectors

  • Family benefits
  • Pension
  • Sickness and invalidity
  • Insurance against bankruptcy


Attention : there is no contribution for unemployment for an independent.

Contributions must be paid no later than the last day of the trimester for which they are due.

Note :

A contribution is considered as having been paid the day the amount is credited on the account of your social insurance.

Your insurance coverage passes through the payment of contributions. If you neglect to pay, you can expect sanctions (fines, etc.) so do not pay late..

– Social contribution Calculation

– Exemption from payment of contributions *

Exemption of contributions

if you are not able to pay your social contributions, for special reasons, you can apply for a contribution exemption :

Basic conditions

You are primarily self-employed independent

You must establish that you are in need or in a state close to need

Note :

As an assisting spouse, you can get an exemption of dues so long as your independent partner has also been granted an exemption for the same trimesters.


You must fill in an application form that you deposit on the spot or send by registered letter to your social insurance fund.

The exemption of contributions can be partial or total

Your social insurance fund will forward your file to the Commission of exemptions of contributions :

Which can particularly take into account 

  • Your income
  • Your potential debts
  • Extraordinary expenses
  • The composition of your household


The periods during which you have obtained an exemption of contributions, will not be included for the calculation of your pension

« Social contributions »


Depending on the status under which you exercise your activity, you will have to pay social contributions. The conditions are different depending on the country, even in Europe…

Calculation of social security contributions

Contributions based on income

  • NET Professional income of the reference year

The contributions, to which you are indebted, primarily represent a percentage of your earned income. This percentage varies according to the category of assessment and of income of the contributor. Indeed, you may exercise your profession either full time or as a complementary activity; you may also be retired or not.

For assisting spouses, there is a special regulation.

Revenues that serve as base for the calculation of contributions are collected net from the revenues in the third calendar year preceding the year for which contributions are due (the reference year). Example: Your contributions 2014 are calculated on your income in 2011. There is a minimum and a maximum amount.

  • Indexing

Moreover, your professional income of 3 years ago is indexed. They are multiplied by a coefficient, which is determined by a royal decree at the beginning of each calendar year.

Your social insurance fund calculates the social contribution on your indexed. reference earnings

  • Cost of management

In addition to legal amounts, you will pay an amount to cover the costs of management. It is a claim that every social insurance fund may wear into account to manage its members. Management fees are a percentage of the contributions. Often, it comes to 4.20% of the amount of the contribution.

In January 2015, this reglementation is due to change


If you are in « Company »     

You will pay your dues is :

  • As an independent, liberal profession
  • As an employee of the company