When can I apply for an exemption from social security contributions?

  • Student self-employed: if you know that your final income will not exceed the exemption limit of €8.204,59.
  • Self-employed in a secondary occupation: if you know that your final self-employed income will be below the exemption limit of €18.215,40.

Note: if it eventually turns out that your final income does exceed the exemption limit, you will pay social security contributions retrospectively.

When does my application for exemption take effect?

You must submit your application within a 12-month period. For provisional contributions, this application period starts from the first day of the quarter following the quarter for which you want to apply for the exemption. The quarters start on 1st of January, 1st of April, 1st of July and 1st of October.

How do I apply for the exemption?

  • Apply online: the fastest and easiest way to apply for an exemption is directly through the portal of the RSVZ. Click here to go to the portal.
  • Paper application: if you cannot apply online, you can still opt for a paper application. Click here to go to Acerta's application form. Keep in mind that deciding the exemption through the paper version takes longer.
  • Apply for exemption when you have stopped: do you want to apply for exemption but have completely stopped your self-employment in the meantime? In this case, go to Acerta's form here.

Note: Those who pay no or reduced contributions also do not build up social rights. Read here what social rights you build up when you pay social contributions.