Self-employed: practical guides and steps

Becoming self-employed means working on your own account, without an employment contract. The status covers main-occupation, part-time and student entrepreneurs. Each variant has its own rules on contributions and tax. These guides explain the procedures, the costs and the choices that matter at the start.

Which self-employed status fits you?

Your current situation mostly decides. If you leave your job, you become self-employed as your main occupation. If you keep a salaried job, the part-time status often keeps contributions lower. Students can also start with a status designed for them. If you hesitate, first compare your income, your risks and your available time.

Read our guide to becoming self-employed alongside a job if you keep your contract. Young people still in education should see the student-entrepreneur status instead.

Steps before your first client

A few formalities come before any invoice. The order matters, since each step unlocks the next.

Our complete guide to becoming self-employed details each step. For the registration itself, see also CBE registration.

Some activities also require a permit or proof of professional competence. So check your sector with our guide to commercial licences and permits.

Contributions, tax and cover: the real costs

Self-employed workers fund their own social protection. Contributions fall due every quarter, first on a provisional basis. The fund then adjusts them once the tax authorities confirm your actual income. This gap often surprises people in their second or third year. So set aside part of every invoice. In return, these contributions open rights: pension, healthcare and benefits if you become unable to work.

On the tax side, your profits add to your other income under personal income tax. Still, your actual business expenses, such as equipment or travel, reduce taxable profit. Without a company, your private assets also answer for business debts. For these reasons, many self-employed people eventually consider incorporating. Our analysis of switching to a company helps you pick the right moment.

Common mistakes when starting out

• Mixing private and business spending on one account.
• Underestimating the adjustment of social contributions.
• Setting prices without counting contributions and tax.
• Invoicing without checking your VAT regime.
• Starting without insurance suited to your trade.
• Signing client contracts without general terms and conditions.

On cover, our guide to professional insurance for the self-employed reviews the options. Official information on social status is also available on the NISSE website.