SVS contribution base

Definition

The contribution base is the amount the SVS charges a self-employed person's contributions on. It is the profit before deducting social insurance as shown in the income tax assessment, floored by the minimum and capped by the maximum contribution base.

Minimum and maximum base 2026

The minimum contribution base is € 551,10 per month, that is € 6.613,20 per year. Earn less and you still pay on that amount. The maximum base is € 97.020 per year; above it contributions stop rising.

Contribution rates 2026

Pension insurance 18,5 %, health insurance 6,8 % and self-employed provision 1,53 % of the contribution base, 26,83 % in total. On top comes accident insurance as a flat amount of € 155,40 per year, regardless of income.

Provisional contributions and final assessment

Final profit is only known once the income tax assessment arrives, often two to three years later. Until then the SVS charges provisional contributions, usually based on the third-preceding year. When the assessment lands, contributions are reassessed and the difference is charged or credited.

For growing businesses this is the usual trap: in the third year the current contributions and the back-payment for a better previous year arrive together. If you expect to earn more, you can voluntarily raise the provisional base.

Several businesses

Several self-employed activities produce one contribution base: profits are added together, and both the minimum and the maximum base apply once per person, not per business. Calculating two businesses separately therefore overstates the contributions.