Freelancing in the cultural sector: self-employed or via employment?.

In brief

If you regularly take on assignments for different clients, there are broadly two ways to organize this:

1. As a self-employed professional (main occupation or secondary occupation)
2. As an employee via an intermediary (e.g., a temp agency, payroll service, or a Social Bureau for Artists (SBK))

Both offer flexibility, but they differ significantly in administration, social protection, and how much you take home net.

What options do you have as a freelancer in the cultural sector?

1) Working via an intermediary (employee)

You carry out assignments under temporary contracts. Part of the administration (including withholdings for taxes and social contributions) happens automatically.

Examples of intermediaries:

• Social Bureau for Artists (SBK)
• Payroll services (such as Amplo, Smart, Tentoo)
• Temporary employment agencies

2) Working as a self-employed professional

You work directly for clients and invoice them yourself. You can do this:

• as self-employed as your main occupation
• as self-employed as a secondary occupation

Comparison: self-employed vs. intermediary

Choose wisely: what suits you best?

Prefer to choose based on how you want to work:

• Do you want autonomy, are you willing/able to manage your own administration, and do you combine different types of activities? Then being self-employed is often a better fit.
• Do you want more support and/or more social protection, or do you mainly want to work within a contractual framework? Then working via an intermediary is often a better fit.

Frequently asked questions

Can I combine both?

In practice, you can, but keep in mind:

• your contracts via an intermediary often have specific conditions;
• your self-employed income also means you have to manage your own administration and contributions.

If in doubt, have your situation checked by a social insurance fund or a specialized service.

How do I know what I will take home net?

• If you work as self-employed: take into account costs + taxes + social contributions (per quarter). The rule of thumb “divide by two” is a quick sanity check.
• If you work as an employee via an intermediary: take into account withholdings as well as the intermediary’s possible fee.

Want to know more / need help?

• Cultuurloket can help with choosing and with questions about legal statuses.
• Want to check your choice within a broader entrepreneurship track (pricing, administration, taxes, …)? Book coaching via Gentrepreneur.