Self-employed or employed
Working as a self-employed person
If you want to officially make sex work your profession, you can choose to register as an independent contractor. There are two options:
- Self-employed in main occupation: Sex work is your only source of income. You are your own boss and are not bound to an employer by an employment contract.
- Self-employed in secondary occupation: You have an employment contract with an employer for at least a part-time job (19 hours per week). The remaining hours are worked as an independent sex worker.
The administrative steps
Choosing a NACE Code
Every self-employed person in Belgium who registers with the Crossroads Bank for Enterprises is assigned a NACE code. NACE stands for "General Nomenclature of Economic Activities in the European Community." This code must correspond to the nature of your activity.
There is a specific code for sex work, namely NACE code 9609103 - Escort services and similar. Your self-employed activity is registered with the Crossroads Bank for Enterprises. This database is publicly accessible online. If you prefer to remain anonymous and avoid the risk of others discovering your profession as a sex worker, you can choose a different code, namely NACE code 96099 - Other personal services.
Check if you meet the conditions to work in Belgium
Belgian nationals and EU citizens must have a valid identity card in order to start their own business.
EU citizens who want to become self-employed must register with the municipality within 3 months of arrival in the country. You will subsequently receive Attachment 19 stating that you are registered on your municipality's waiting list. Your local policeman will pay a visit to the address stated on your application. You will then be registered in the Foreign Register and receive an electronic E card. Once you are in possession of this card, you can start setting up your business. You can find more information on: EU zelfstandige.
If you want to get more information about working in Belgium, click on werken in Vlaanderen or ask advice from a Violett staff member.
Open a bank account
Open a bank account for professional purposes only and put your income into this account.
Anyone who legally resides in Belgium can open a bank account. Read more about the basic bank account.
Register with an Enterprise counter
The staff of the Enterprise counter will help you with your mandatory registration with the Crossroads Bank for Enterprises, finding a social insurance fund and all other administrative issues that come with registering as a freelance worker.
For a list of all recognized Enterprise Counters click here: list of Enterprise Counters.
Join a social insurance fund
Once you have joined a social insurance fund, you must pay social security contributions that entitle you to social benefits in case of illness, unemployment or retirement. For more information, click here: social insurance fund for the self-employed.
Join a health insurance fund
Once you have joined a social insurance fund for the self-employed, you will receive a certificate for your independent activity. Take this document to your health insurance fund as soon as possible. Haven't you joined a health insurance fund yet? Do so right away. A health insurance fund guarantees the full or partial reimbursement of health expenses and the payment of a replacement income in case of long-term illness. Basic health insurance via a mutual health insurance fund is compulsory for every resident in Belgium.
For a list of all recognised Belgian health insurance funds click here: overview of health insurance funds.
Find an accountant
An accountant will help you with invoices, payments, your annual accounts, etc. In addition, he/she can help you set up your freelance activities. You are not obliged to hire an accountant. You can take care of your own administration but it’s wise to get some advice on these matters.
As an independent contractor, you have the freedom to choose your working hours and determine your activities. You have official income, which also allows you to take out a loan, for example, to buy a house. Expenses related to your profession, known as professional expenses, can be deducted from your taxes. These may include: rent for a room, transportation costs, clothing or mobile phone purchases.
Keep in mind that as an independent contractor, you need to pay certain costs on time. These include:
- The social contribution to the social insurance fund for self-employed individuals, four times a year.
- The costs for an accountant.
- The contribution to the mutual health insurance.
- Any costs for a premises.
- The annual personal income tax: Each year, you file a declaration of your income. You pay taxes on this income to the Belgian government.
Make sure to get proper advice if you want to start as an independent contractor so that you know what you're getting into.
Working as an independent sex worker provides you with an official income and entitlement to various benefits, but the administrative obligations are not simple, and you need to ensure that you have sufficient income each month. As a full-time independent contractor, your pension will also be lower, and your sickness benefits are less than those of someone in salaried employment. For instance, if you want to work fewer hours for a few months, you must still make sure that you can cover all your costs.
Tip: If you work as an independent contractor part-time, these costs are much lower. Your main job covers the costs of the health insurance, and the social contributions are also significantly lower. Being a part-time independent contractor is therefore financially advantageous.
You can also discuss your situation with a Violett staff member. If you have questions about starting as an independent contractor or about the status of being self-employed, we will always schedule an appointment with you at our office.
Working with a Contract
In addition to the self-employed status, you can also work under an employment contract. If you work as an employee, you are a worker and have an employment contract with your employer.
Starting from December 1, 2024, you can also officially engage in sex work under an employment contract. As a sex worker, you will have employee rights, and your employer must comply with certain obligations. This law only applies to physical sexual contact. Porn, striptease, and webcam work are not covered by this law. It will also be impossible to engage in sex work under a contract if you are a student. Additionally, it will not be possible to work as a sex worker under a temporary contract or as a flexi-job worker.
You will have the same protection as other employees. Moreover, the employment framework for sex workers also provides additional protection.
- For instance, as a sex worker, you have the right to refuse a client or a sexual act, the right to interrupt a sexual act at any time, and to carry out the act in the way that you wish. You can also refuse to sit behind a window or advertise if it poses a danger to your safety. If you exercise any of these five freedoms (or rights), it cannot be used against you. Your employer cannot dismiss you because you exercised this extra protection.
- If you decide to stop working for your employer, you do not have to serve a notice period and will not lose your right to unemployment benefits. This means no one has to remain in sex work if they no longer wish to.
When you have an employment contract, you are entitled to several benefits. You will have more rights compared to choosing the self-employed status:
- A minimum wage
- Paid vacation days
- Income if you are sick (depending on how long you are sick).
- A dismissal procedure
Beware of False Self-Employment
In the case of false self-employment, you are technically self-employed, but in reality, you work in a business for a boss who imposes various rules on you. However, your boss is not a real employer. This means that they do not pay social contributions for you. You must take care of these yourself, just like a regular self-employed person. If this is not clear, you might mistakenly believe that you are in compliance. If you do not pay these contributions, you will not be entitled to benefits like sickness benefits, pension, unemployment benefits, etc.
An employment contract gives you the best rights, more rights than if you work as a self-employed person. In this case, you work for a boss and therefore cannot freely choose your own working hours, for example. When you sign an employment contract, always read it carefully or seek advice. You can come to us for guidance.
Do you have any further questions about employment?
2000 Antwerp
Currently we only work by appointment. Call 03 293 95 91.
Monday14.00 - 16.00Tuesday/Wednesday10.00 - 12.0018.00 - 20.00Thursday/Friday10.00 - 12.00
For general questions:
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9000 Gent
Currently we only work by appointment. Call 09 233 47 67.
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For general help and social assistance:
Monday/Tuesday13.00 - 17.00Wednesday/Thursday13.00 - 17.00Friday10.00 - 14.00
3500 Hasselt
Currently we only work by appointment. Call 011 33 30 58.
Monday10.00 - 12.00Tuesday/Wednesday/Thursday/Friday/
For general questions and social assistance:
By phone or for an appointment