Graduating as a student self-employed (academic year 2025–2026).

Who is this for?

For students with the student self-employed status who are graduating and want to know what changes regarding:

• your status (student self-employed → secondary self-employed / primary self-employed / stop)
• your social security contributions
• your taxes
• the Groeipakket/child benefit

Until when do you remain a student self-employed?

In principle, you remain a student self-employed until the end of the third quarter (30/09) of the year in which you graduate.

Conditions to remain a student self-employed:

• You have enrolled in at least 27 credits across two semesters and you do not get a 0 on your exam.
• You can be a student self-employed until the end of the third quarter of the year in which you turn 25.

Graduating in June/September vs. January

• Graduating in June or September: you remain a student self-employed until the end of September.
• Graduating in January: you remain a student self-employed until the end of December (of that same year). (In the slides: “Hopefully changes soon!”)

What are your options after graduating?

After your period as a student self-employed, there are typically 3 options:

1. Continue as self-employed in secondary occupation
2. Continue as self-employed in primary occupation
3. Stop your business (deregister from the CBE/VAT)

1) From student self-employed to self-employed in secondary occupation

When do you become secondary occupation?

From 01/10, you automatically become self-employed in secondary occupation if you have an employment contract where you work at least half-time.

• Half-time = at least half of a full-time contract.
  Example: 40h/week full-time → you work at least 20h/week.
• Exceptions (as in the slides):
  • non-tenured teacher: 50%
  • tenured teacher: 60%

Important points of attention (secondary occupation)

• Temp work: per quarter, you must work at least half-time on average.
  Tip from the slides: ask for 1–2 extra hours per week so you have a buffer.
• Contract duration: your contract must run for the entire quarter (so it cannot start on 2 October or end on 29 December).

Social security contributions & taxes (secondary occupation)

• Guideline amount (as in the slides): €102.40/quarter.
• Important: contributions and taxes are assessed on your total income (job income + self-employed income combined).
• There is no maximum you may earn in secondary occupation (this differs from some rules for “student entrepreneur”).
• Note: you switch in the fourth quarter. It’s best to run the numbers for your scenario (e.g., using the calculator of your social insurance fund).

2) From student self-employed to self-employed in primary occupation

When do you become primary occupation?

From 01/10, you are self-employed in primary occupation when your self-employed activity becomes your main activity. You then do not need to meet any employment conditions.

Social security contributions & taxes (primary occupation)

• Guideline amount (as in the slides): €925.59/quarter.
• Here too, your total income (job income + self-employed income combined) counts for taxes.
• Tip from the slides: ask about advance payments per quarter based on your financial forecast.
• Starter discount (as mentioned in the slides): in your first year, you may be able to request a starter discount if you have a lower income (ask your social insurance fund for details).

3) Stopping your business after your studies

If you stop, it’s best to arrange this before 01/10 (if you graduate in June/September and your status ends then).

What do you need to do in practice?

• Deregister your CBE number via your business counter (cost according to the slides: €111.50).
• Deregister your VAT number:
  • via the website of the FPS (free), or
  • via your business counter (cost according to the slides: €78.65).

Social security contributions in the year you graduate (with examples)

The slides work through 4 scenarios to show what social security contributions can look like in the graduation year.

Key principle: prorating

If you are only active as a student self-employed for part of the year (e.g., Q1–Q3), your income can be prorated to determine whether you exceed a threshold.

Example 1: below the exemption threshold (Q1–Q3)

• Income Q1–Q3: €6,100
• Prorating: 6,100 / 3 × 4 = €8,133.33
• Exemption threshold (in the slides): €8,687.03
  → you remain below the threshold, so you keep the exemption.

Example 2: above the exemption threshold (Q1–Q3)

• Income Q1–Q3: €9,100
• Prorating: 9,100 / 3 × 4 = €12,133.33
• Exemption threshold: €8,687.03
  → you are above the threshold and pay social security contributions.
  In the slides, this results (for 2026) in €88.01 total social security contributions.

Examples 3–4: switching to primary or secondary occupation in Q4

The slides show how your total annual income (Q1–Q4) affects:

• what you pay for Q1–Q3 as a student self-employed, and
• what you pay in Q4 as primary or secondary occupation.

Note (Groeipakket): the slides also include a warning that above €17,374 your status for the entire year can switch to primary occupation, with possible retroactive impact on the Groeipakket.

Taxes: how is your income taxed?

Your taxes depend on your total income (job income + self-employed income combined).

Tax-free allowance

The slides state that the first €11,180 is tax-free (base amount; can increase depending on your situation).

Rates per income bracket (as in the slides)

• Bracket 1: 0.01 – 16,320 euros → 25% (tax year 2026 · income 2025)
  0.01 – 16,720 euros (tax year 2027 · income 2026)
• Bracket 2: 16,320 – 28,800 euros → 40%
  16,720 – 29,510 euros
• Bracket 3: 28,800 – 49,840 euros → 45%
  29,510 – 51,070 euros
• Bracket 4: more than 49,840 euros → 50%
  more than 51,070 euros

Groeipakket/child benefit: when is it at risk?

The slides include a clear warning: above €17,374 you can switch to primary occupation for the entire year and may have to repay the Groeipakket pro rata.

Frequently asked questions

What if I don’t (yet) have a half-time job from 01/10?

Then you cannot automatically fall under secondary occupation based on employment. In practice, you may then be considered primary occupation. When in doubt, contact your social insurance fund.

Do I need to look at my job income and self-employed income together?

Yes. The slides explicitly state that it is your total income (job income + self-employed income combined), especially for the tax calculation.

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