Independent Workers and Industrial Relations in Europe · 2018. 8. 14. · Project co -funded by:...
Transcript of Independent Workers and Industrial Relations in Europe · 2018. 8. 14. · Project co -funded by:...
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I-WIRE
Independent Workers and Industrial Relations in Europe
AGREEMENT NUMBER: VS/2016/0098
BELGIAN COUNTRY CASE STUDY
WP3. Country case studies
May 2017
L.Beuker, F.Naedenoen, F. Pichault
(University of Liège)
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Table of contentTable of contentTable of contentTable of content
1. NATIONAL FRAMEWORK 4
1.1 OVEVIEW OF THE LABOUR MARKET IN BELGIUM 4
1.2 SOME FIGURES ABOUT SELF-EMPLOYED WORKERS 5
1.2.1 SELF-EMPLOYED WORKERS WITH EMPLOYEES 6
1.2.2 SELF-EMPLOYED WORKERS WITHOUT EMPLOYEES 9
1.2.3. SOME FIGURES ABOUT I-PROS 9
2. LEGAL AND INSTITUTIONAL FRAMEWORK 14
2.1 SELF-EMPLOYED WORKERS IN BELGIUM 14
2.1.1 SOME INTERESTING INITIATIVES 14
2.1.2 THE START OF THE SELF-EMPLOYED ACTIVITY 16
2.2 LEGAL AND REGULATORY FRAMEWORKS REGULATING NEW AUTONOMOUS WORKERS 16
2.3 LEGAL/REGULATORY DIFFERENCES/DISTINCTIONS BETWEEN DIFFERENT TYPES OF NEW AUTONOMOUS WORKERS 18
3. PUBLIC POLICY TO SUPPORT NEW AUTONOMOUS WORKERS 23
3.1 SOCIAL SECURITY SYSTEM: BRIEF PRESENTATION OF THE NATIONAL FRAMEWORK. 23
3.2 MAIN ARRANGEMENTS CONCERNING NEW AUTONOMOUS WORKERS IN THE SOCIAL SECURITY SYSTEM 24
3.3 WHAT SORT OF PROTECTION DO THE AUTONOMOUS WORKERS ENJOY? 24
3.4 WHAT ARE THE POSSIBLE PROTECTIONS IN CASE OF ILLNESS, PREGNANCY, UNEMPLOYMENT AND RETIREMENT? 26
3.5 WHAT ARE THEIR PAID CONTRIBUTIONS (MANDATORY AND VOLUNTARY) AND EXPECTED SAFEGUARD (PARENTAL
LEAVE, UNEMPLOYMENT SCHEME, PENSION CONTRIBUTION, ETC.)? 27
3.6 TO WHAT EXTENT DOES THE NATIONAL/LOCAL TAX SYSTEM INCLUDE SPECIFICATIONS FOR THE NEW
INDEPENDENT/AUTONOMOUS WORKERS? 28
ERROR! BOOKMARK NOT DEFINED.
4. COLLECTIVE REPRESENTATION AND SOCIAL DIALOGUE 29
4.1 MAPPING THE TRADITIONAL AND NON-TRADITIONAL FORMS OF COLLECTIVE REPRESENTATION OF NEW AUTONOMOUS
WORKERS 29
4.1.1. PUBLIC/POLITICAL DEBATE ON THE ISSUE 29
4.1.2 MAIN ACTORS/ORGANIZATIONS/ASSOCIATIONS FOR COLLECTIVE REPRESENTATIONERROR! BOOKMARK NOT
DEFINED.
4.1.3 EMPLOYERS’ ASSOCIATIONS: DEGREE AND FORMS OF INCLUSION/REPRESENTATIVENESS OF
INDEPENDENT/AUTONOMOUS WORKERS 30
4.1.4 PROFESSIONAL ASSOCIATIONS OF INDEPENDENT CONTRACTORS AND GUILDS: DENSITY RATE, ROLE, COVERAGE 30
4.1.5 LMIS: MAPPING AND BREAKDOWN BY SERVICE SECTORS/CATEGORIES OF WORKERS (SEE WP1.5) 31
4.1.6 OTHER SPECIFIC PUBLIC/AUTONOMOUS/SPONTANEOUS INITIATIVES AND MOVEMENTS TARGETING NEW
INDEPENDENT/AUTONOMOUS WORKERS OR SPECIFIC SEGMENTS AMONG THESE WORKERS 32
4.1.7 GOOD PRACTICES OF EMPLOYEE REPRESENTATIONS: NEW FORMS OF REPRESENTATION, ON SERVICES OFFERED TO
MEMBERS, ETC. 32
5. CONCLUSIONS 33
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ACRONYMS
INASTI National Insurance Auxiliary Fund for Self-Employed
BCSS Crossroad Bank for Social Security
EWCS European Working Condition Survey
SEWE Self-Employed Without Employees
GIE Economic Interest Group
BCE Crossroad Bank for Enterprises
ONSS National Office of Social Security
ONVA National Office for Annual Holidays
FAMIFED Family Allowances Fund
SIRS Information Service and Social Research
FMP Insurance Scheme for Occupational Disease
FAT Insurance Scheme for Occupational Accident
SFP Retirement Pension or Survival’s Pension
VVJ Dutch Association of Journalists in Belgium
AGJPB General Association of Professional Journalists in Belgium
CREGW Resource Center of the Walloon Groups of Employers
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1. National framework
This report aims at analyzing “new autonomous workers” in Belgium. This concept covers a large
diversity of professional situations, rooted in a grey zone between the self-employment and the
classical employment status, making it difficult to define, but thus also to quantify and to regulate. In
order to grasp this phenomenon, the report focuses on “I-Pros”, a new categorization of independent
workers. Taking over Rapelli’s definition (2012), the number of I-Pros significantly increased in Belgium
these last years (+26,3% between 2008 and 2015). This trend undoubtedly denotes a significant
evolution of work arrangements in Belgium.
Although the Belgian social security system is advanced, the current regulatory framework continues
to protect standard jobs and careers rather than taking into account the grey zone aforesaid. Indeed,
the current regulatory framework remains constrained in Belgium: the provision of staff or the “wage
portage” (workers salaried by an umbrella company) are, for example, prohibited. For this reason,
emerging initiatives taken by LMIs (Labour Market Intermediaries) or quasi-unions in order to secure
professional paths on the Belgian labour market are particularly relevant to explore, like for example
business and employment cooperatives, employers’ alliances, and so on.
In this report, we will explore the current situation of “new” self-employed workers in Belgium (by
providing some figures about them and specifically about I-Pros). Considering the newness of the label,
when data about I-Pros are not available, we will refer to the classical self-employed status (with or
without employees). We will also explore the current legal and regulatory framework about new
autonomous workers and investigate their access to the social security system (currently structured
into three main schemes: salaried, self-employed and civil servant). Eventually, we will consider
unions’ attitudes vis-à-vis “new” independent workers.
1.1 Overview of the labour market in Belgium
The Belgian labour market has considerably evolved during the last few years. According to an
evaluation prepared by the Belgian General Division Statistics (for a period of 1983 to 2013)1 the main
trends observed are:
• The growth of female work: women represented 34% of the labour force in 1983, 46% in
2013; 36,3% of the women between 15 to 64 years were working in 1983, 57,2% in 2013;
• The increasing proportion of older workers (50+): in 2013, 47,5% of women and 60,5% of
men aged 50 to 65 were working,
• The rising educational background: in 1986, 53,9% of the labour force have few education,
25,4% have completed upper-secondary education and 20,8% have completed tertiary
education. In 2013, these numbers respectively grew to 18,5%, 40,2% and 41,3%;
1 http://statbel.fgov.be/fr/binaries/analyse-b_fr_tcm326-261813.pdf consulted the 10th November 2016. This
study is based on the Labour Force Survey.
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• Regional disparities in the employment rate of workers between 15 and 64 years old: in
2013, 66,2% of the Flemish, 57% of the Walloon and 52,5% of those living in Brussels;
• The rise of part-time work: in 1983, 8,3% of salaried workers were working part-time,
26,3% in 2013.
1.2 Some figures about self-employed workers
There are different types of self-employed workers: being self-employed as a principal occupation, as
a secondary occupation, as someone who assists self-employed workers (spouse or not), as manager,
as administrator or as active partner. The specific case of I-Pros is thus difficult to quantify. Only the
"classical figures" of part-time (or full time) self-employed workers are registered in Belgian official
statistics2. We however found relevant information through EUROSTAT databases and in some
reports3. We can observe (Graph n°1) the growth of self-employed workers with employees (+4,7%),
as well as those without employees (+16,35%) between 2008 and 2015 (Eurostat, 2015).
Graph 1: Self-employed workers with or without employees in Belgium between 2008 and 2015
2 The main national sources of data available in Belgium are Statbel (Belgian General division Statistics), the
Crossroads Bank for Social Security (BCSS) and the INASTI (the national insurance auxiliary fund for self-
employed). 3 “Patricia Leighton, Duncan Brown (2016): “Future Working: The rise of Europe’s independent professionals (I-
Pros) ”; HIVA (2013): “Quality of work and employment in Belgium”; INASTI (2015) “Rapport annuel”.
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1.2.1 Self-employed workers with employees
The gross number of self-employed workers4 has risen in Belgium between 2014 and 2015, according
to Inasti (2015)5. The number of self-employed workers as a principal occupation has risen (+1,78%
between 2014 and 2015) thanks to an increase in the activity of the men (+1,77%) and women
(+1,81%). The number of self-employed workers as a secondary occupation has risen too (237.513
workers in 2015, for 234.001 workers in 2014).
Below are some data relating to the income of the self-employed workers (as principal occupation)6.
We can see that their income varies according to gender and the Belgian provinces (See Graph 2).
Graph 2: Medium income (31th December 2015) of the self-employed workers
4 Self-employed workers and family workers, affiliated to the social security scheme of self-employed workers. 5 http://www.inasti.be/sites/rsvz.be/files/publication/inasti_rapport_annuel_2015_01.pdf, consulted the 10th
November 2016. The INASTI is the national institute for social Insurance for the self-employed. 6 https://rproxy.rsvz-inasti.fgov.be/WebSta/index_fr.htm, consulted the 30th March 2017.
2008 2009 2010 2011 2012 2013 2014 2015
Self-employed persons with
employees (employers)186,9 197,8 200,7 186,3 185,2 194,8 186,7 195,6
Self-employed persons
without employees387,6 398,8 397,1 406,8 423,2 443,7 433 451
0,0
50,0
100,0
150,0
200,0
250,0
300,0
350,0
400,0
450,0
500,0
Self-employed workers
(with employees +4,7% ; without employees + 16,35%)
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As far as the job quality is concerned, a study called “Quality of work and employment in Belgium”
(European Foundation for the improvement of living and working conditions, 2012) published by KU
Leuven (HIVA, 2013) compared the scores of self-employed workers7 to those of salaried (in terms of
work quality). Their findings are based on the data collected through the European Working Conditions
Survey (EWCS) (See Table 1 and 2).
7 The self-employed status here covers very different realities: Intellectual and manual occupations, isolated
workers or self-employed with employees.
0,00
5.000,00
10.000,00
15.000,00
20.000,00
25.000,00
30.000,00
35.000,00
Males
Females
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Table 1: Sub-dimensions of work quality, depending on the employment relationship (2012, p.26)
Self-employed workers can choose their work schedule, work when they want, and not be accountable
to anyone. However they can lose their job, their savings and, partially8, their real estate-assets (p.28).
They must work hard to develop their projects and diversify their client base. They have less often a
fixed place of work and they work overtime (2012, p.28-29). One interesting and counterintuitive
finding is that they report better overall satisfaction at work and feel less insecure about their job.
Furthermore, health outcomes are also better for self-employed workers.
8 A self-employed worker can protect his/her primary residence against these risks by declaring officially it
unseizable through a notarial act.
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Table 2: Job quality outcome indicators, by employment relationship (2012, p. 50)
1.2.2 Self-employed workers without employees
According to Eurostat (EU-LFS)9, the proportion of self-employed workers10 (15 to 64 years) with, or
without employees remains stable between 2013 and 2015 in Belgium. The ratio is 69% for self-
employed workers without employees and 31% for self-employed with employees. In 2015, 65% of
the self-employed workers without employees were men, 35% women. Concerning the age
distribution, 3% of these workers were between 15 to 24 years, 64% of them between 25 to 49 years
and 33% of them were 50 to 64 years.
In terms of educational level, the EUROSTAT dataset11 does not allow to isolate sectors (primary,
secondary or tertiary sector). We can see that between 2006 and 2016, the holder of primary and
lower secondary education (levels 0-2) have remained stable, while the population with upper
secondary (levels 3-4) and tertiary education (levels 5-8) has increased (see Graph 3).
9 http://ec.europa.eu/eurostat/web/lfs/data/database consulted the 14th November 2016. See “Independent
Workers – EFT series (lfsq-empself). 10 Following Eurostat, “Self-employed persons are the ones who work in their own business, farm or professional
practice. A self-employed person is considered to be working if she/he meets one of the following criteria: works
for the purpose of earning profit, spends time on the operation of a business or is in the process of setting up
his/her business.” (Eurostat, LFS Series, 2015). 11 http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=lfsq_esgaed&lang=fr, consulted the 30th of March.
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In 2016 (Q4), almost 15% of the self-employed workers have a lower education (levels 0-2); 37% of the
self-employed workers are holder of a high school diploma (levels 3-4); 48% have a higher education
diploma.
Graph 3: Self-employed workers without employee (SEWE) by educational level (by thousands)
If the I-Pros are all SEWE (Self-Employed Workers without Employees), the contrary is not true. Within
the group of SEWE, I-Pros must be distinguished as professionals from those working in less skilled
occupations (Leighton, 2016).
1.2.3 Some figures about I-Pros
If the I-Pros are “the fastest growing group in the EU labour market” (Leighton, 2016:1), Belgium is
not an exception. The number of I-Pros significantly increased during the last years (See Graph 4)
0
50
100
150
200
250
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016
Less than primary, primary
and lower secondary
education (levels 0-2)
Upper secondary and post-
secondary non- tertiary
education (levels 3 and 4)
Tertiary education (levels 5-
8)
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Graph 4: Evolution of the number of I-Pros in Belgium between 2008 and 2015
Considering the evolution of the distribution of self-employed workers with employees (employers)
and SEWE (both I-Pros and not), the I-Pros segment has increased (+26,3%) much more than employers
(+4,7%) and SEWE non-I-Pros (+7%). With regards to business sectors, the number of I-Pros has
particularly increased in human health and social action as well as in the specialized, scientific and
technical activities (See Graph 5).
2008 2009 2010 2011 2012 2013 2014 2015
Self-employed persons with
employees (employers)186,9 197,8 200,7 186,3 185,2 194,8 186,7 195,6
SEWE non I-Pro 199,4 200,2 197,7 205,6 202,1 214,2 195 213,3
I-Pro 188,2 198,6 199,4 201,2 221,1 229,5 238 237,7
0,0
50,0
100,0
150,0
200,0
250,0
Self-employed workers without employees in I-Pro and non-I-Pro sectors
in Belgium between 2008 and 2015 (Non I-Pro +7% ; I-Pro +26,3%)
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Graph 5: Number of I-Pros in Belgium following the sectors (2008-2015)
The gender dimension is interesting to scrutinize: 60% of the Belgian I-Pros were male in 2012
(Leighton, 2012:20). However, at the EU level, the highest increase is among female I-Pros (+30,8%)
(See Graph 6).
Graph 6: Evolution of the number of I-Pros in the EU (following the gender)
14,8
9,7
5,3
54,5
10,8
4,1
58,4
7,4
23,2
21,9
6,2
7,0
73,4
15,0
5,4
69,3
10,2
29,3
0,0 10,0 20,0 30,0 40,0 50,0 60,0 70,0 80,0
Information and communication
Financial and insurance activities
Real estate activities
Professional, scientific and technical activities
Administrative and support service activities
Education
Human health and social work activities
Arts, entertainment and recreation
Other service activities
I-Pros by economic activity in Belgium in 2008 and 2015
2015 2008
4176,1 4294,54444,8 4620,8
4794,8 4825,85006,9 5153,2
3473,9 3639,33816,6 3941,9
4097 4194,54425,5 4543,4
0
1000
2000
3000
4000
5000
6000
2008 2009 2010 2011 2012 2013 2014 2015
Evolution of the Number of I-Prod in the EU
(Males +23,4% ; Females +30,8%)
Hommes Femmes
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If we look at the sectorial distribution at the EU level12, we can see that women are more represented
in specific sectors (human health and social action, education, other service activities, etc.) (See Graph
7- 8).
Graph 7: Sectorial distribution of I-Pros males (2015)
Graph 8: Sectorial distribution of I-Pros females (2015)
12 Belgian data are actually insufficient to be gathered.
12,44%
6,19%
3,68%
35,18%
10,05%
6,60%
8,31%
10,03%
7,52%
I-Pros by economic activity in EU in 2015 : Men
Information and communication Financial and insurance activities
Real estate activities Professional, scientific and technical activities
Administrative and support service activities Education
Human health and social work activities Arts, entertainment and recreation
Other service activities
3,72% 3,13%2,81%
24,69%
7,50%
9,39%
22,44%
7,49%
18,83%
I-Pros by economic activity in EU in 2015 : Women
Information and communication Financial and insurance activities
Real estate activities Professional, scientific and technical activities
Administrative and support service activities Education
Human health and social work activities Arts, entertainment and recreation
Other service activities
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2. Legal and institutional framework
2.1 Self-employed workers in Belgium
As said earlier, self-employment is a multifaceted phenomenon, making it significantly difficult to
define but also to quantify and to regulate. Furthermore, freelance is not a legal status in Belgium13.
Therefore, self-employed workers must choose between different options:
• Being a part-time self-employed worker (having simultaneously a main salaried activity)
• Being a full-time self-employed worker (as a worker, as an artist or as a job-seekers14)
• Being a self-employed worker and benefit from the small expense compensation system.
It means that the money perceived by the self-employed workers is neither taxable nor
levied for social security contributions. This measure is intended to artists. According to
SMart15 (2012: 9) dancers, musicians, singers, sketchers and illustrators are occupations in
which the use of this system is the most important.
The Federal Minister of Employment recently launched a legislative initiative in order to adapt the
social regulation to new work arrangements. One of the new devices under discussion was the creation
of a new hybrid status, between the employee and self-employed workers. This « autonomous
worker » would have the same access to social protection as regular employees. The specificity of this
status would be a work relation based on outcomes, rather than on the number of hours worked.
Nevertheless, this process was frozen in April 2017. Several reasons may explain the blockage: worker
unions fear such a new status would absorb a significant part of employees’ work and thus lead to a
global deterioration of working conditions; employers associations fear unfair competition between
“pure” self-employed workers who take entrepreneurial risks in order to generate profit and workers
entering this new status while benefiting from unemployment allowances in case of unprofitable
business; administrative officers consider the creation of a new status in terms of social protection
should be financed per se, without depending on other work statuses (either employee or self-
employed),
2.1.1 Some interesting initiatives
13 http://www.utalkbrussels.com/single-post/2016/08/03/Freelance-n’est-pas-un-statut-juridique-, consulted
the 10th November 2016. 14 Through employment cooperatives, which are devices aiming at allowing job-seekers to start their own
business while conserving their unemployment allowances and benefit from a specific accompaniment during a
limited period. 15 http://smartbe.be/media/uploads/2014/06/chiffres_2012_contrats_tous_BET_pdfOK1.pdf, consulted the
10th November 2016.
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The current regulatory framework in Belgium remains mainly organized around standard employment
relationships (SER), and does not really take into account nonstandard work arrangements. Triangular
employment relationships (between clients, employers and workers) are strictly regulated. The
provision of staff is prohibited, except for employees sharing (see below) and temporary work
agencies making an exception for 4 motives (Law of the 24th July 1987). “Wage portage” (i.e. persons
salaried by an umbrella company) is also prohibited. For these reasons, the various ad hoc initiatives
taken by LMIs or quasi-unions in order to secure professional paths on the Belgian labour market are
particularly relevant to explore.
The business cooperative helps autonomous workers to work “as if” they were regular employees.
The organisation hires autonomous workers (under employment contract) and invoices the client
company, while taking a commission (% of the gross margin realised by workers). For example, Dies is
a Belgian business cooperative born in 2006. The two founders imagined a system through which they
could be salaried, while keeping an important operational autonomy (as self-employed workers). The
prospection of clients and the business relationships are handled by autonomous workers while Dies
ensures the administrative management of the employment relationships, the internal accounting, as
well as the invoicing. If cooperative workers generate sufficient incomes in one month to cover their
gross salary during the next two months, they may remain inactive during two months while still
receiving a monthly salary. The cooperative thus allows entrepreneurs to develop projects while being
employed and having a continuity of income.
The employment cooperative is an initiative that allows job seekers to create their own business
activities, while conserving their unemployment allowances. The aim of an employment cooperative
is to occupy and integrate job seekers in order to facilitate their entry on the labour market. This
cooperative allows jobseekers to start a business activity as self-employed without taking any financial
risks. There are twelve authorized employment cooperatives in Belgium, regulated by the law of 1st of
March 2007.
Another securing solution is the Employee sharing created in Belgium by the Act of 12th Augustus 2000
in Belgium. Their main aim is to create a third party structure that hires employees and makes them
available to their members according to their needs. The Act of 2000 was really constraining. In order
to create an employers’ alliance, employers had to group into an Economic interest group (GIE) and
also to hire job seekers through open-ended contracts. In 2014 and in 2017, the legislation related to
employee sharing softened, notably thanks to the CRGEW16 (Law of the 25th April 2014, Law of the 5th
March 2017). Employee sharing can now be constituted either into GIE or as not-for-profit
organizations, and the number of shared workers in such organization must be limited to 50. Workers
(job seekers or not) may be hired on part-time jobs (min. 19 hours/week) and under fixed-term
contract. Today, eleven employee-sharing organizations exist in Belgium, according to the CRGEW.
New forms of cooperatives are structures used by autonomous workers to access a better social
protection through employment contracts. In Belgium this sector is dominated by SMart (around
16 Walloon resource centre for employers’ alliances.
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90.000 members in 2017). SMart provides artists and other autonomous workers in different working
situations (from temporary worker to freelance producer) to access the salaried status. It also
develops a series of ad hoc solutions for casual jobs in the service sector through its integrated IT
platform: customized insurance packages, covering the risks of accident, expense accounts
transformed into remuneration statements in order to benefit from unemployment allowances, etc.
SMart will be one of the case studies of this report.
Autonomous workers can thus find in such initiatives different solutions in order to improve their social
protection and diminish some disadvantages of the self-employed status (administrative duties,
accountancy, etc.).
2.1.2 The start of the self-employed activity
When they start their activities, self-employed workers can choose between two possibilities:
• Starting a sole proprietorship (as an individual)
• Building a society (as a legal person)
In the case of the sole proprietorship, the self-employed worker commits his/her own heritage: there
is no distinction between his/her private heritage and the company assets. In the legal person’s case,
the assets of the company are independent. In both cases, self-employed workers have to register in
the Crossroads Bank for Enterprises (BCE)17 and have to request for a VAT number.
Future self-employed workers have to fulfil specific conditions to become self-employed: being an
adult (legally responsible) and enjoy civil and political rights. These are the obligations linked to the
person. But other obligations, linked to the nationality or the activity, make the proof of
entrepreneurial capacities for commercial or artisanal work. Enterprises counters are the single points
of contact for starters and existing enterprises to arrange such administrative formalities. There is no
specific regulation for self-employed workers without employees, but once they want to hire
employees, they have to fill in specific obligations. For example: subscribe to an insurance against
accidents at work, join a family allowances fund, etc.
2.2 Legal and regulatory frameworks regulating new autonomous workers
A Royal Decree organizes the social status of self-employed workers (Royal Decree of the 27th July
196718, Art.3, 1st§): « Le présent Arrêté Royal entend par travailleur indépendant toute personne
physique, qui exerce en Belgique une activité professionnelle en raison de laquelle elle n’est pas
engagée dans les liens d’un contrat de louage de travail ou d’un statut ». It means that someone who
is neither bounded by contractual links in his/her professional activity nor by an employee status is
considered as self-employed.
17 « The BCE is a unique database, which contains identifying data of enterprises and their unit of establishment.”
SPF Economie (février 2016) : “Comment s’installer à son compte”? p.19 18 Moniteur Belge (Belgian Official Gazette) 29th July 1967, n° 1967072702, p. 8071.
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The legal characterization of working relationships has been ruled by jurisprudence (“the indices
method”19) until the Labor Relations Act was promulgated20 in 2007. This relatively recent law has a
double objective: on the one hand to provide more legal stability in the appreciation of labor relations,
and on the other hand to tackle the issues of bogus self-employment. This law grafted itself onto the
principle of the autonomy of the parties involved stating that “the parties should freely choose the
way they want to collaborate". If there are incompatible elements that put into question the nature of
the working relationships, the nature of the relation can be redefined, as well as the corresponding
social security scheme (article 332 of the Labor relation Act)21. The qualification of the working relation
by the parties involved will always take precedence, if it is not incompatible with the real situation.
The Labor Relations Act comprises several criteria to appreciate the nature of the working relation.
Four general criteria are applicable to all types of working relationships. They make it possible to
qualify the nature of the working relation (salaried workers or self-employed workers):
- The autonomy of the parties involved;
- The personal freedom to organize working time;
- The freedom in the organization of work;
- The possibility to exercise hierarchical control.
Specific criteria, common to one sector or one profession, must be used as complement to general
criteria. Other neutral criteria can constitute hints to qualify the working relation (for example:
registration in the BCE, possession of a VAT number, etc.)22. Nevertheless, this law has been criticized
by many parties for its unclear text, its poor wording and for the fact that the authority criterion23
seems no longer relevant (with respect to the current economic and social context) to qualify the very
nature of the labor relation (CGG, 2016/01).
A new law (25th of August 2012, M.B 11th of September 2012) partially changed the existing legal
framework and created an administrative commission for the qualification of the working relationships
(Federal Public Service of Social Security). Any party can submit an application to the Commission once
the nature of the working relationship does not seem clear. The role of this Commission is to examine
the case and take a decision about it.
19 Composed of factual, economic and legal elements. 20 Title XIII of the program act of the 27th December 2006. Only the sections n°331, 332, 333 and 340 entered
into force the 1st January 2007, as cited in “Comité Général de Gestion pour le statut social des travailleurs
indépendants, Rapport 2016/01, la Loi sur la nature des relations de travail, p. 5 21 Comité Général de Gestion pour le statut social des travailleurs indépendants, Rapport 2016/01, la Loi sur la
nature des relations de travail, p.13. 22 Idem, 2016/01, p. 8-9. 23 Defined as “to direct, to monitor, to control the worker and to check the way he’s doing his labour” (Idem,
2016/01, p.14).
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There is now a rebuttable presumption in some sectors, determined either by the Labor Relations Act
or in Royal Decrees (i.e. the construction, safety, transport and cleaning sectors) regarding the nature
of the working relation. If half of the preset criteria are met, then it is presumed that the activity is
salaried. If not, it is presumed that the activity is realized as a self-employed24.
2.3 Legal/regulatory differences/distinctions between different types of new autonomous
workers:
2.3.1 Specific regulations for self-employed workers without employees, or are they
assimilated to other employers/entrepreneurs and small firms
There are no specific regulations for self-employed workers without employees.
2.3.2 Type-specific/sector-specific rules on self-employment (e.g. specific for the
cognitive or creative industry)
There are specific rules concerning artists. In 1969, there was an irrebuttable presumption that the
performing artists were salaried (Art. 3 of the Royal Decree of the 28th November 1969). The article
n°170 of the Act of the 24th of December 2002 extended the application of the social security scheme
of salaried workers to people who, without being bound by an employment contract, provide artistic
services and/or produce art in exchange for compensation25. All artists are now concerned by this
presumption that henceforth becomes rebuttable. An artist who wants to be independent should be
able to prove that he’s not carry out his activity as a salaried.
This law has also enacted specific measures for artists:
• The implementation of an “artist commission” (composed of ONSS26 and INASTI).
• The creation of a new category of temporary work (§6, 1st Article of the 24th of July 1987 Law,
M.B 30th Augustus 1987).
• A reduction of employer costs for artists (Royal Decree 23rd of June 2003). It means that a part
of the salary of the artist will not be subjected to social contributions by employers.
• The holiday allowances paid by the ONVA27 (like the blue collar workers) and not by the
employers
• The compulsory membership of the employers28 to the Famifed (family allowances fund)29.
If the artist wants to be self-employed, the “artist commission” will check the current economic reality
of his choice. This commission is hosted by the Federal Public Service of Social Security since the 1st of
24 Article No 10, Law of the 25th of August 2012, M.B 11th of September 2012, n°201202115, p. 56957. 25 SMartbe (non daté), Le « statut » social de l’artiste, p. 3 26 National Office of the Social Security 27 National Office for annual holidays. 28 The person or the society who pays the artist is considered as his employer. 29 SMartbe (non daté), Le « statut » social de l’artiste, p.5
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July 2015. Its main responsibilities are: informing artists about their rights and obligations, deliver the
declaration of independence, deliver the artists’ visa (that attests the artistic character of the work
performed) and deliver the artists’ card that permits the access to the small expense compensation
system. The artists’ visa is for workers who, without being bound by an employment contract, provide
artistic services and/or produce work of art in exchange for compensation. The acquisition of this visa
is crucial in order to be affiliated to the social security scheme for salaried workers (see the article 1bis
of the law of 27 June 1969, amended by the Program Act of 26 December 2013). This visa aims at giving
a better social protection to creative artists, performers, budding artists and artists that work for paid
fees 30.
The status of self-employed worker31 seems prima facie not attractive for artists, because the social
protection is weaker. But this choice may have an interest for well-paid artists, who can recover the
VAT or establish a corporation32. It can also be attractive for part-time self-employed workers, who
benefit from the social protection of their main status (salaried). If their incomes are only based on
copyrights, they do not have to pay any additional social security contributions. Otherwise, they have
to pay taxes and social contributions.
Once an artist is salaried, every allowance that he/her perceives is considered as salary. But this can
be a problem for amateur artists. That’s why the small expense compensation system (see the article
17 sexies of the Royal Decree of 28 November 1969) was created, as an exception regarding the basic
principle exposed before. The conditions to benefit from this system are33:
• Make artistic performances;
• Receive compensation of maximum 123,32 euros per day (2466,34 euros per year);
• Work for a maximum of 30 days per year and 7 consecutive days for the same person.
If those conditions are fulfilled, the artist will not have to pay social contributions, or taxes. He will not
have to report earnings in his income tax declaration.
2.3.3 Are there rules to identify the economically dependent workers or to contrast the
“bogus” self-employed workers?
In Belgium, subordination is the major criterion to consider a work relationship as salaried. Hints of
economic dependency are not enough sufficient to conclude to the existence of a salaried contract.
The law of 2007 is an instrument to struggle against the phenomenon of bogus self-employed, because
this law has established objective criteria to judge the nature of the working relationships.
Furthermore, the INASTI can take targeted actions (control) regarding “dependent self-employed
workers” in four cases: 1. When a salaried worker becomes a self-employed worker but he/she still
works on behalf of the same employer, 2. As a member of the SIRS (information service and social
30 Opinion no 1810 of the National Labour Council, 17th July 2012, http://socialsecurity.belgium.be/fr/le-statut-
dartiste, consulted 10th November 2016. 31 Royal Decree of the 26th June 2003 32 SACD, Novembre 2012, Quel statut social pour les artistes en Belgique ? p. 12. 33 http://socialsecurity.belgium.be/fr/le-statut-dartiste, consulted 10th November 2016.
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research)34, 3. On the basis of a complaint or doubtful files, 4. Upon request of one organism called
“Commission de dispense des cotisations”35. In Belgium, fighting against the phenomenon of bogus
self-employed is a political priority since the early 2000s. Nevertheless, the number of controls remains
very low: according to INASTI, only 165 cases (in a population of one million of self-employed workers)
have been initiated for the year 201436.
2.3.4 Specific social security regimes for certain types of workers (artists, authors…)
Artists have particularly atypical working conditions: multiple employers, irregular and insecure
income, etc. Being an artist does not really constitute a social status37 in Belgium. They have
consequently to choose between three social security schemes: the social security scheme for salaried
workers; the social security scheme for self-employed workers and the social security scheme for civil
servants. An artist can thus be salaried, self-employed or officials (rarer).
The specific regime for journalists38
The law regulates the professional designation of professional journalist39. The worker – self-employed
or salaried – has to respect two main conditions: (1) to work for a general media, as a principal activity
and be remunerated for it, and (2) to experience that situation for at least two years, without exercising
any commercial or advertising activity. A Commission composed by members of the Belgian
Federations of Journalists grants the title. Moreover, a status of “trainee journalist” exists for journalist
with less than two years of experience.
The following graph (n°9) illustrates the distribution of self-employed and salaried status for
professional journalist (dark grey) and trainees (clear grey) in the south part of Belgium (Wallonia). For
instance, it shows that in 2015, 55% of the trainees were self-employed; where “only” 23% of the
professional journalists hold the self-employed status.
34 Whose role is to fight against social fraud and illegal work. 35 Comité Général de Gestion pour le statut social des travailleurs indépendants, Rapport 2016/01, la Loi sur la
nature des relations de travail, P.35-36. 36 Comité Général de Gestion pour le statut social des travailleurs indépendants, Rapport 2016/01, la Loi sur la
nature des relations de travail, p.37 37 Social status of artists (Royal Decree of 27th September 2015, M.B 7th October 2015; Law of the 20th July 2015,
M.B 21st Augustus 2015) 38 Le guide du pigiste, Etre journaliste indépendant en Belgique, Edition AJP, troisième édition, fébruary 2014. 39 Law of December 30th, 1963
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Graph 9: Distribution of self-employed and salaried status for professional journalist
A journalist with a complementary self-employed status may benefit from a specific tax regime since,
unlike usual complementary self-employed workers who have to register to two social security systems
(both for salaried and self employed workers), he/she has not to register to the system for self-
employed workers.40
2.3.5 Which activities/sectors/professions are regulated by professional registers? Does
the register define only the access to the activity? Does it provide specific contractual
provisions?
There are many regulated professions in Belgium. Regulated professions mean that, if people want to
practice them, they have to prove their professional knowledge41. The EU has identified 130 regulated
professions in Belgium (140 according to Leighton, 2016:105).
In Belgium, there is neither a full list nor a precise definition of what “liberal” professions are. However,
in the Code of Economic Right (Book IX)42 the following professions are labelled as “liberals”: lawyers,
doctors, pharmacists, veterinaries, architects, notaries, company auditors, judicial officers, surveyors
and certified public accountants. Following the Belgian FPS Economy, some of the liberal professions
are subjected to specific regulation (for example: estate agents, licensed property surveyors,
40 Royal Decree n°38, 27th of July 1967. 41 Conseil Supérieur indépendant/PME, Rapport annuel 2015, p.17. This is a public body at federal level for
policy development destined to professions and SMEs 42 Whose main aim is to regulate the relations between liberal professions and consumers.
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accountants and tax consultants, certified accountants and financial advisers, company auditors,
psychologists, architects and automotive tip experts)43. According to Leighton (2016:106) the liberal
professions in Belgium are regulated along the traditional lines. Some Orders (like the Order of
Architects) provide the “accreditation process, which includes prescription of training, qualification,
and rules on advertising, cooperating or working collectively with other professions.” Some of the
professions (in the health care sector, for example) are furthermore subject to state control (number
of people entering the profession, fees likely to be charged, etc.).
2.3.6 Specific economic/employment/contractual standards for professional self-
employment set by law/regulation
There are no specific laws protecting self-employed workers against late payment or unfair terms, for
example. This is why the status of self-employed seems precarious. The only way to limit the risks of
late payment or unfair terms is either to subscribe private insurances or to organize their work into
cooperatives or structures that offer financial and administrative management tools. For example:
Associated Productions (SMart) in Belgium. If they work into a cooperative, self-employed workers will
receive income even if the client does not pay. As far as “Associated Productions” (PA) is concerned,
the self-employed worker is empowered to sign order forms on behalf of PA. Consequently, PA is
legally liable of the successful implementation of the projected benefits. In case of contestation from
the ordering customer, lack of payment or mistakes in the VAT number, the self-employed worker is
not legally responsible44.
2.3.7 Legislative framework to regulate the relationship between the public
administration and the self-employed, to control the subcontracting processes, to
define price parameters for the new autonomous work
When a public administration wants to hire self-employed workers, the applicable legislative
framework is the public procurement law.
43 https://www.belgium.be/fr/economie/entreprise/professions_reglementees/professions_liberales,
consulted 30th March 2017. 44 SMart, date inconnue, Travailler sous PA (ASBL) ou travailler comme indépendant : quelles différences ? p.3
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3. Public policy to support new autonomous workers
3.1 Social security system: brief presentation of the national framework.
The social security system in Belgium is divided into two systems: the social security and the social
assistance45. In this document, a particular attention will be paid to the first system. The social security
system has three schemes (that vary according to the professional status of the persons concerned):
• One scheme for salaried workers;
• One scheme for self-employed workers;
• One scheme for civil servants46.
The social security system allows people to get replacement income (in case of loss of wages) or
additional income (in case of social charges). There is no other basis for financing the social security
system in Belgium than solidarity (between employers and employees, active employees and retired
workers, healthy and sick persons, salaried persons and people without resources, family and childfree
persons, etc.)47. It means that everybody contributes to the sustainability of the system by paying social
contributions.
In the employees’ scheme, both parties – employers and employees – must pay social contributions
to the “ONSS”48. The social contributions are directly charged on the salary and proportioned to the
income (30% for employer contribution and 13,07% for personal contribution)49. The federal authority
has also to pay contributions to the ONSS through an alternative financing (percentage of the Value
Added Tax and tax revenues). The national office funds the seven branches of social security according
to their specific needs, through a series of public agencies.
The seven branches of the social security system are:
- Retirement pension or survivor’s pension (SFP)
- Unemployment (ONem)
- Insurance schemes for occupational accidents (FAT)
- Insurance schemes for occupational diseases (FMP)
- Family allowances (FAMIFED)
- Care insurance (INAMI)
- Annual vacation (ONVA)
45 Also called “residual scheme”. This includes integration revenues, guaranteed income for the elderly, family
allowance, and disabled adults’ allowance. 46 This scheme will not be considered here. 47 SPF, mars 2015 : « La sécurité sociale, tout ce que vous avez toujours voulu savoir », p. 8. 48 National Office of Social Security. 49 Smart.be, (2016), Les différents statuts sociaux, p.2.
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3.2 Main arrangements concerning new autonomous workers in the social security system
There are no specific arrangements concerning new autonomous workers or artists in the Belgian
social security system, excepted “the woodcutter rule50”. The artistic practice is characterised by
discontinuity and intermittence. The artists are consequently more subject to be unemployed for part
of their careers. However, the unemployment system provides a gradual decrease of unemployment
allowances. “The woodcutter rule” allow the artists to maintain the same level of unemployment
allowances over time (which is very useful because some artists have successive short-duration
contracts).
Workers under umbrella organizations and I-Pros are therefore submitted to one of the three schemes
in the social security: salaried workers, self-employed workers or civil servants.
3.3 What sort of protection do the autonomous workers enjoy?
The self-employed workers are insured for five branches of the social security:
• Health care,
• Work incapacity or disability,
• Maternity insurance,
• Family allowances,
• Pensions and bankruptcy.
Compared to the regular employee’s scheme, and consequently the workers under umbrella
organizations, social rights of self-employed workers are lower but may be viewed as rather well-
advanced regarding other EU countries51:
Table 3: Comparison of social rights between employee and self-employed workers
Branches In the employees’ scheme In the scheme of the self-
employed workers
Health care
Health insurance against big risks
and small risks (family doctor
visits, purchase of drugs,
childbirth, etc.)
Identical
Work incapacity or
disability
For the sickness benefits and/or
disability: the first thirty days,
employers pay salaries; from the
31st day to the 12th month: 60%
of the gross salary for singles
and heads of household
Not identical
No compensation offered
during the first month of
incapacity.
From the 2nd month to the 12th
month (daily allowance
50 In french : “La règle du bûcheron” 51 Submission to self-employed social security scheme (Program Act of 10 August 2015, M.B 18 August 2015;
Royal Decree of 12 October 2015, M.B 4 November 2015)
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between 55,07 and 33,80 euros,
varying according to the
individual status: single,
cohabitant or head of
household)
Maternity insurance
Adoption leave
Family allowances
Birth grant
15 weeks of maternity leave (six
weeks before and nine weeks
after)
4 weeks (for a child aged
between 3 to 8 years old); 6
weeks (less than 3 years old) and
the double if it is a child with
disability
Monthly allowances:
1st child: 90,28 euros
2nd child: 167,05 euros
3rd child: 249,41 euros
1223,11 euros for the first child
and 920,25 euros for the second
3 weeks compulsory + 5 weeks
optional (+ 105 free services
voucher52
Identical
Identical53
(Since the 1st July 2014)
Identical
Insurance schemes for
occupational accidents and
occupational diseases
The first thirty days, employers
pay salaries
No specific coverage
(a supplementary insurance is
needed) but self-employed
workers may ask to replaced by
another entrepreneur (paid by
their health insurance)54
Career interruption
The salaried workers in the
private and/or public sector can
take a career break full-time (12
months) / half time (24 months
or 3 months) / a fifth time (60
months or 6 months) while
The self-employed workers who
stop their activities for 12
months to take care of their
family members have the right
to get an allowance. They can
also interrupt their career while
conserving their activities as
part-time self-employed
52 In 2017, the Belgian Government has decided to give the self-employed workers a longer period of rest (from
8 weeks to 12 weeks). The 3 compulsory weeks do not change; the optional will grow, from 5 to 9 weeks. These
optional weeks should be taken within 36 weeks after the compulsory weeks (instead of 21).
http://www.inasti.be/fr/news/des-améliorations-au-repos-de-maternité-à-partir-de-2017, consulted the 27th of
October 2016. 53 The “family carer” allowance (Royal Decree of 27 September 2015, M.B 5 October 2015) Adoption allowance
(Royal Decree of 10 August 2015, M.B 4 September 2015) 54 Work incapacity (Royal Decree of the 11 June 2015, M.B 23 June 2015; Royal Decree of 10 August 2015, M.B 4
September 2015)
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having ONEm allowances
(without or with explanation).
workers (and benefit from
ONEm’ allowances) if they were
self-employed 12 months
before submitting the formal
application
Retirement
The retirement income is
calculated according to the
number of years worked and the
remuneration paid during these
years
The retirement income is
calculated according to the
number of years worked as a
self-employed worker, the
remuneration paid during these
years, and the family situation55.
The self-employed workers’
retirement incomes are lower
than those of employees (for an
equivalent career). They can
however subscribe a retirement
savings plan insurance
Unemployment
and
Bankruptcy
Unemployment benefits during
the period of inactivity
No alternative income.
In case of bankruptcy,
allowances equivalent to
monthly basic allowances of
self-employed workers’
retirement to a maximum of
12th months (1168,73 euros
with family and 1460,45 euros
without)56
Maintenance of rights for 4
month (family allowances +
health insurance)
This is the “gateway rights”
Source: SMart (2016) and socialsecurity.be (consulted the 25th of October, 2016)
3.4 What are the possible protections in case of illness, pregnancy, unemployment and
retirement?
• In case of illness, self-employed workers are covered against big and small risks, as the
employees. Some of them are entitled to a higher reimbursement rate because of their status:
widowed, disabled persons, orphans, etc.
55 Pension (Royal Decree of the 18 January 2015, M.B 23 January 2015; Royal Decree of 5 February 2015, M.B 20
February 2015; Royal Decree of 20 July 2015, M.B 30 July 2015; Law of 10 Augustus 2015, M.B 21 August & 31
August 2015; Law of 21 May 2015, M.B 22 May 2015; Royal Decree of 28 May 2015, M.B 2 June 2015; Royal
Decree of 29 October 2015, M.B 10 November 2015). Supplementary pension of self-employed (Law of 20 July
2015, M.B 21 August 2015; Royal Decree of 10 Augustus 2015, M.B 31 August 2015; Royal Decree of 9 November
2015, M.B 24 November 2015) 56 http://www.inasti.be/fr/faq/jai-fait-faillite-et-maintenant, consulted the 27th of October.
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• In case of pregnancy, they have the same family allowances and birth grants as usual
employees, but concerning the maternity insurance, self-employed workers have fewer weeks
off.
• In the case of unemployment, self-employed workers do not have insurance. Only the days
worked as salaried workers are counted. To benefit from unemployment allowances, the
worker must have worked for a certain period of time. There is a specific rule for artists, called
“The cachet rule” (see the article 10 of the ministerial ruling of the 26th of November 1991).
The ONEm has softened the calculation method to achieve the given number of days (division
of the gross remuneration by a reference amount (1/26 of the reference salary)57.
• In case of retirement, self-employed workers‘ incomes are lower than those of employees (for
an equivalent career).
Self-employed workers have a weaker social protection than workers employed under umbrella
organizations. They have no paid leave, no unemployment benefits, and no allowances during the first
month of occupational accident or disease, fewer weeks in case of maternity leave, and lower pension
allowances. However, the Belgian social protection of self-employed workers is considered as well
advanced compared to other EU countries.
3.5 What are their paid contributions (mandatory and voluntary) and expected protection
(parental leave, unemployment scheme, contribution to retirement, etc.)?
Concerning the usual self-employed workers ‘scheme:
A new calculation method of the quarterly contributions is born as a result of the reform of the 1st of
January 2015. Before that, the amount of the social contributions was calculated on the basis of the
income of the third year before the year they have to be paid. As long as the final income per year is
not known, the self-employed worker has to pay provisional contributions, based on income got three
years ago. During the very first three years, the scales are58:
• 1st year: 709,03 euros
• 2nd year and 3rd year: 726,32 euros
Table 4: Final social security contributions (depending on net taxable professional income)
Final net incomes Final social contributions
For incomes from 13.296 to 57.415,67 euros 21%
For incomes from 57.415,68 to 84.612,53 euros 14,16%
Beyond 13.296,25 euros 726,32 euros
57 SACD, November 2012, Quel statut social pour les artistes en Belgique ? p. 17 &
http://www.onem.be/fr/documentation/feuille-info/t53, consulted the 10th November 2016. 58 Smart.be, (2016), Les différents statuts sociaux, p.2.
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Source: UCM, information memo: “Self-employed workers: what you need to know”
Such amounts are destined to self-employed workers who use this status as their principal activity. To
be self-employed as a secondary profession, workers should be (part-time) salaried workers as
principal occupation and must also pay (weaker) social contributions to INASTI. The rates are identical
for the part-time self-employed workers, but under 1471,01 euros, they must not pay any social
security contribution. The minimum quarterly assessments are 726,32 euros (maximum 4138,16
euros) for self-employed workers using this status as a principal occupation59.
The mother (self-employed worker) does not have to pay the quarterly contributions after the quarter
that follows the quarter of the childbirth.
In addition to that, all can pay voluntary contributions, in order to be better insured.
- Supplementary capital for retirement
- Private insurance for occupational accidents (physical accident and guaranteed income)
- Etc.
3.6 To what extent does the national/local tax system include specifications for the new
independent/autonomous workers?
When the self-employed worker is an individual society, he/she will be submitted to personal taxation
(like any usual salaried worker). The tax that he will have to pay is calculated on the basis of his/her
own revenues, after deduction of his/her professional costs. The calculation of personal taxation is
based on progressive rates. For a company, corporation taxes are applied and only the profits are
taxed. Furthermore, companies are not eligible to tax decrease.
Table 5: Corporate Tax Rates
Taxable income Rates
From 1 to 25.000 euros 24,25%
From 25.000 to 90.000 euros 31%
From 90.000 to 322.500 euros 34,50%
Source : http://www.belgium.be/fr/impots/impot_sur_les_revenus/societes/declaration/imposition, consulted
the 31st of October 2016.
Self-employed workers and liberal professionals must pay quarterly advance taxes, unlike employees.
If they do not make these payments, they can experience a tax increase (on profits, executive
compensation, remuneration of assisting spouses). The amount of the increase is 1,125% for 2017. If
the self-employed workers have carried out enough advance taxes, they can enjoy a tax decrease (in
the case where they have started their activities in 2014,2015 or 2016). To be eligible, they must have
paid 106% of the due tax60.
59 UCM, information memo “Self-employed workers: what you need to know” p.4 60 http://finances.belgium.be/fr/independants_professions_liberales/versements_anticipes, consulted the 31st
of October.
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Since March 1st 2017, the Belgian legislator has introduced a specific taxation regime for the gig
economy. The incomes generated by individuals are now subject to a unique taxation of 10%, directly
collected by the collaborative platform. This favourable rate – taxes for this kind of activity are usually
amounting 33% – is limited to additional revenues below 5.000€. Above, individuals are considered as
professionals and are subject to the classical self-employed tax regime.
4. Collective representation and social dialogue
4.1 Mapping the traditional and non-traditional forms of collective representation of new
autonomous workers
4.1.1. Public/political debate on the issue
The type of problems the self-employed —and more broadly autonomous— workers must face in
Belgium is typically the administrative complications, fuelled by the organizational complexity of the
Federal State, and the subsequent segmentation of competences (between the federal, regional and
community levels). Furthermore, the Belgian security system continues to protect standard jobs and
careers, rather than taking into account the rise of nonstandard work arrangements. Concretely
speaking, the types of problem autonomous workers have to cope with are: the low pension, the tax
burden, and the social security contributions they have to pay. In Belgium, it seems that the tax system
undermines incentives to work as a self-employed61.
4.1.2 Main actors/organizations/associations for collective representation
In Belgium, there are 3 main unions, which are, by increasing size, the Liberal (CGSLB), the Socialist
(FGTB) and the Christian unions (CSC). The very high membership rate —partly explained by the fact
that unions manage unemployment allowances— gives them a considerable power within the Belgian
model of collective bargaining. According to Faniel and Vandaele (2012), Belgium is the only Western
country with a high and still growing level of unionization, reaching 74,47% in 2009. Today, self-
employed workers cannot be affiliated to a trade union and are supposed to be represented on the
employer side in the (inter) sectorial social dialogue.
Formerly, unions paid little attention to these workers mainly because their status was considered as
the result of an individual choice: they are not supposed to look for a collective representativeness
and/or are often presented as employers.
Nevertheless, trade unions in general, and their research centers in particular, closely follow the
current evolutions of the labor market. They observe a decreased number of “classical” independent
workers (liberal professions, small local independent traders, company owners, etc.) and a consequent
61 Bilan de l’Observatoire Européen de l’Emploi, le travail indépendant en Europe (2010), p.13.
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increase of “new” independent workers (or I-Pros). According to them, a large part of the latter are
bogus self-employed workers, forced by their “employer” to adopt this status, in order to get a flexible
workforce at a reduced social cost.
Several anonymous sources among union members are concerned with a risk of cannibalization,
threatening the current membership. Therefore, they currently consider the opportunity to affiliate
these new types of workers. In a confidential union note, we can read “the goal is to affiliate all workers
carrying their activity in a collective labor relationship, in a economically dependent work situation,
whatever their status”. Their plan is not only to offer them an access to their classical union services
(collective and individual representation, legal advices, collective bargaining, etc.) but also to offer
them new services likely to answer their specific needs. This strategy would allow unions increase their
membership, gain more weight in the social dialogue and counterbalance the employers’ strategy “to
divide the workers on the basis of their status”.
4.1.3 Employers’ associations: degree and forms of inclusion/representativeness of
independent/autonomous workers
Belgian employers are represented by sectorial federations, grouped together within the Federation
of Belgian Enterprises. The following federations represent independent workers:
• The Neutral Union of Independent, targeting small local independent traders;
• The Union for Independent and SMEs, mainly destined to liberal professions, small local
independent traders, craftsmen and SMEs;
• The Union of Middle Classes in the French speaking community, mainly oriented towards
independent workers, small local independent traders, craftsmen and SMEs;
• The Walloon Business Federation for the French speaking community;
• The Organization for Self-Employed and SMEs (Unizo) in the Dutch speaking community,
focusing on independent workers and SMEs.
According to the “new autonomous workers” interviewed during this study, such organisations seem
unattractive because they represent the “classical” independent workers from whom they feel very
distant, by the intellectual nature of their work, because they do not want to hire workers, or because
they consider themselves as being “on the worker side”.
4.1.4 Professional associations of independent contractors and guilds
It is very difficult to get figures about professional associations of independent workers. According to
a recent report62, the affiliates would be approximately 100.000 persons, within the employer
federations cited above (for about 3,5 millions members of workers unions). For example, in Belgium,
62 CPCP (unspecified date): “Les organisations syndicales en Belgique”, p.3
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in December 2015, 5.535 journalists were represented by the AGJPB63 (as “professionals journalists”)
at the national level. The French-speaking journalists (2882 journalists) are represented by the AJP and
the Dutch-speaking journalists (2653 journalists) are represented by the VVJ64.
4.1.5 LMIs: mapping and breakdown by service sectors/categories of workers
Table 6 : LMI's mapping
LMIs Sector Legal status Number of
workers
concerned
Securing patterns
SMartBe Art, creation Cooperative
75000 Various solutions at the disposal
of members (work contract,
reimbursement of expenses,
financial support to activities,
etc.)
Dies IT Cooperative
45 Open-ended contracts provided
that each member generates
enough business to cover at least
1/3 of a full-time equivalent
Pôle Image Video
engineering
Informal network
of various
companies
sharing facilities
300 Temporary training programs and
information exchange at the end
of each project
JobArdent B2B services Employers’
alliance grouping
several
companies
(members)
11 Open-ended contracts for
workers dispatched every day in
different user companies
Talent
Avenue
Public services Network of
various public
departments
10 Possibility to develop fixed-term
projects in other departments
while keeping the same status
and the opportunity to come back
in the initial department
Openskils Engineering Private limited
company
115 Opportunity for employed
engineers to generate extra
incomes via fixed-term projects
Trifinance Management
services
For-profit
company
300 Open-ended contracts for high
qualified workers, assigned to
mid- or long-term projects with a
strong emphasis on skills
development and evaluation
within and between projects
Azimut Any sector Cooperative 510 Support to entrepreneurship for
unemployed people benefiting
63 General Association of Professional Journalists in Belgium 64 Vlaamse Vereniging van Journalisten
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from unemployment allowances
until their business becomes
profitable, then hired as
temporary workers
Randstad
Professional
s
Management
services
Temp’ agency 800 Open-ended or long-term
contracts for high qualified
workers, assigned to mid- or long-
term projects
4.1.6 Other specific public/autonomous/spontaneous initiatives and movements
targeting new independent/autonomous workers or specific segments among these
workers
We can cite here, as examples:
• 105 free services voucher offered, in order to better conciliate private and professional life
of self-employed workers.
• Extension of the maternity leave (from 5 to 9 weeks)
• Same rights between the three schemes of the Belgian social security system for family
allowances (1st of July 2004).
• Postponing social contributions in case of financial difficulties
• Start-up aid for self-employed workers (either for job-seekers or young people)
• Regional funding tools and subsidies in order to stimulate entrepreneurship
• Family plan to take care of a sick child
Specific initiatives targeting self-employed workers slowly develop over time. The legislation has
however changed recently towards more homogeneity between employees and self-employed
schemes.
4.1.7 Good practices of employee representations: new forms of representation, on
services offered to members, etc.
In Belgium, one journalist in four is self-employed (as redactor, freelancer, photographer, or
cameraman)65. For most of them, it is not a real choice. Furthermore, they experience difficult working
conditions: lower incomes than conventional rates, unbridled competition, late payment, etc.
Consequently, several journalists created a quasi union for professional freelancers, called the
Association For Professional Journalists (AJP). The association represents the freelance journalists in
the French-speaking and the German-speaking parts of Belgium and has recently developed its own
digital platform66. This platform includes several tabs: an inventory of the freelance journalists in
Belgium, a discussion forum (to exchange some tips, points of view, resources, etc.), a calculator for
65 http://www.pigistepaspigeon.be, consulted the 16 November 2016. 66 http://www.ajp.be/journalistefreelance-be/, consulted the 16 November 2016.
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freelancers (to negotiate decent hourly wages), sectorial news, a crowd funding space and also a space
for professional marketing (journalists’ productions on the Belgian market and internationally).
5. Conclusions
At the beginning of this report, we have seen the number of self-employed workers without employees
had increased in the last few years (+16,35%), like the I-Pros (+26,3%). These trends undoubtedly
denote the working situations are evolving in Belgium. If recent initiatives have been launched at the
federal level in order to create a “new working status” (between self-employed and employee
workers), the process seems to be currently frozen due to many resistances.
In Belgium, there are very few specific arrangements concerning independent workers and artists in
the current social security system. Despite a rather well developed system of social protection
compared to other EU countries, classical self-employed workers themselves benefit from weaker
social rights than regular employees (no paid leave, no unemployment benefits, no allowances during
the first month of occupational accident or disease, lower retirement allowances, etc.). An enlarged
access to the social security system is therefore a key concern for all autonomous workers, particularly
the new professionals.
Conventional unions pay little interest to new autonomous workers, even though they closely follow
the increase of “new” independent workers (I-Pros). They fear a risk of cannibalization, likely to reduce
their current membership. For I-Pros, these unions remain unattractive because they mainly represent
classical self-employed workers.
That is why various initiatives have emerged in order to help autonomous workers behave “as if” they
were regular employees, secure their social protection and guarantee a continuity of their incomes.
Such initiatives (cooperatives, umbrella companies, employers’ alliances, etc.) attempt to provide
workers with a better protection against the risks and/or the disadvantages of being self-employed
(financial risks, administrative, social and fiscal burden), etc.
To conclude, many legal, financial and social challenges must be faced in Belgium when considering I-
Pros and “new autonomous workers”.
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Part II. Country case studies
Types of organisation to include:
4 Trade Unions:
5 Quasi unions targeting autonomous workers
6 Labour market intermediaries dealing with new autonomous workers
7 Spontaneous/social movements
Transversal questions to analyse the organisations/cases
8 Kind of workers they organize: homogeneous or heterogeneous target?
9 Organizational forms: Most of the times they are voluntary associations. Do they have
employees and paid staff or not? Or are they evolving towards a more structured
organizational form?
10 Age: How old are the associations?
11 Origin: How were they born? In a spontaneous way from the bottom-up? Or pushed by
Trade Unions or Enterprise Organizations?
12 Independence: Are they independent? Or are they affiliate to Unions or to Enterprises
Associations?
13 Organizational structure and governance: Have they a hierarchical organisation? Have
they formally defined roles? Are there formal elections to define the association's governing
bodies?
14 Membership: How is membership acquired? Are there several categories of members?
How are they characterized? Do they require fees from members? How much is the
membership fee?
15 Membership leverage: What is the reason why workers decide to become members?
16 Strategic orientation: between advocacy (pressure to change policies) and services to
achieve collective power on the market (we exclude the associations that provide only
individual services, such as employment counselling or fiscal aid).
17 Services: Which services are offered? Group purchasing, facilitating access to training or
to funding, etc.
18 Geographical scale: local or national?
19 Forms of involvement and mobilization: How do they communicate to their members?
How do they involve them?
20 Political role: Do they participate in political tables? Do they intervene in the collective
bargaining process? Are they audited by the parliament?
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