Social security contributions for the self-employed: the new 2026 amounts

The official table of social security contributions for the self-employed in 2026 has been published. The amounts due depend on reference income and the category of activity, with different rules for the self-employed working through a company or in their own name.

Why the amount you pay is not final

Quarterly contributions are first calculated provisionally, based on income from an earlier year. Only once the actual income for the year is known, often two years later, does the social insurance fund make an adjustment: an extra payment if your income went up, a refund if it went down.

Adjusting your provisional contributions

You can ask your fund to adjust provisional contributions, up or down, when you can show that the year's income will be different. Paying more during the year avoids a heavy adjustment; asking for a reduction eases cash in a difficult year, but must be supported by evidence.

• Compare your provisional contributions every quarter with a realistic estimate of the year's income.
• Build the adjustment into your cash plan rather than being caught out by it.
• Take your status into account (own name, company director, secondary activity), which changes the rules that apply.

What your contributions pay for

Social security contributions open the rights of the self-employed social status: pension, reimbursement of healthcare, benefits in case of incapacity for work, bridging rights if you are forced to stop. Paying late or incompletely can weaken those rights just when you need them. One more reason to follow your payments as closely as your VAT.

Own name or company: different stakes

The self-employed person trading in their own name contributes on the profit of their business. A company director contributes on the remuneration received from the company, while the company itself owes a separate annual contribution. The choice between salary, benefits and dividends therefore has a direct effect on contributions: that is why a director's pay policy is built together with the tax strategy.

Start-ups and secondary activity

In the first years, with no reference income, provisional contributions are calculated on a flat-rate basis. This is often too low compared with actual income, and the adjustment can come as a surprise. Those self-employed as a secondary activity benefit from adapted rules, provided they meet the conditions of that status; any change in main occupation must be reported to the fund promptly.

1. 1.
   Estimate the year's income

   Based on revenue and costs to date, projected over the full financial year.

2. 2.
   Compare with the basis used by your fund

   The gap tells you whether an adjustment is coming, upwards or downwards.

3. 3.
   Decide on an adjustment

   Increase your payments voluntarily, or request a justified reduction.

4. 4.
   Set the difference aside

   Put the estimated adjustment aside so it does not hit your cash when it falls due.

Our recommendation

We recommend that every business owner re-checks their calculation basis at least once a year: a poorly adjusted contribution means either frozen cash or an unpleasant adjustment two years later. We include this check in our clients' annual pay review.