May I earn an additional income during my retirement or while my spouse receives a household rate pension?

You are allowed to earn an unlimited additional income from 1 January of the year in which you reach the statutory retirement age.

• You do not have to declare your professional activity.
• However, if you receive a civil service pension with an extra guaranteed minimum allowance, you do have to observe the limits, regardless of your age. Find out more under I receive an extra guaranteed minimum allowance
  
  

Watch out for taxes

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net

If you receive a replacement income, other rules apply

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

For example, you may not combine a replacement income (unemployment benefit, sickness benefit, ...) with your retirement pension.

Find out more on the page Combining pensions with other revenues

If your pension started or starts before 1 January 2027, you may earn an unlimited additional income if you have a career of at least 45 years of at least 104 days per year at the start of your first Belgian retirement pension.

If your pension starts on or after 1 January 2027, you may earn an unlimited additional income if you have a career of at least 45 years of at least 156 days per year at the start of your first Belgian retirement pension.

• You do not have to declare your professional activity.
• However, if you receive a civil service pension with an extra guaranteed minimum allowance, you do have to observe the limits, regardless of your age. Find out more under I receive an extra guaranteed minimum allowance
   

Watch out for taxes

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net

If you receive a replacement income, other rules apply

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

For example, you may not combine a replacement income (unemployment benefit, sickness benefit, ...) with your retirement pension.

Find out more on the page Combining pensions with other revenues

 

• You must declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• If you receive a survivor's pension and in the course of the year also receive your own retirement pension for the first time, the more advantageous limits of the survivor's pension apply for that year. From 1 January of the following year, you have to observe the abovementioned limits.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed the limit as an employee, civil servant or self-employed worker, your pension will be reduced by the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pension by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.
• If you exceed the flexi job limit, we will reduce your pension in two steps:
  • Step 1: we check whether your total professional income exceeds the general limits. The professional income from a flexi job is also taken into account. If a limit is exceeded, your pension for the calendar year in question will be reduced by the percentage excess.
  • Step 2: next, we check whether the income from the flexi job exceeds the new additional limit of 7 876 euros. If this limit is exceeded, the amount of your retirement pension, that may already have been reduced due to the application of the general limits, will be reduced (a second time) by half the percentage by which the flexi job income exceeds the 7 876 euros limit.
    
    

Examples:

Watch out for taxes

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net

If you receive a replacement income, other rules apply

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

For example, you may not combine a replacement income (unemployment benefit, sickness benefit, ...) with your retirement pension.

Find out more on the page Combining pensions with other revenues

• You must declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children:
  • If you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
  • If you or your spouse receive child benefits for a dependent child during the course of the year in which you earn an additional income, only one spouse may apply the raised limit due to dependent children.
• If you receive a survivor's pension, and in the course of the year also receive your own retirement pension for the first time, the more advantageous limits of the survivor's pension apply for that year. From 1 January of the following year, you have to observe the above-mentioned limits.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed the limit as an employee, civil servant or self-employed worker, your pension will be reduced by the same percentage as the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pension by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.
• If you exceed the limit for a flexi job, we will reduce your pension in 2 steps:
  • Step 1: We check whether your total professional income exceeds the general limits. The professional income from a flexi job is also taken into account. If a limit is exceeded, your pension for the calendar year in question will be reduced by the percentage excess.
    
    
  • Step 2: Next, we check whether the income from the flexi job exceeds the new additional limit of 7 876 euros. If this limit is exceeded, the amount of your retirement pension, that may already have been reduced due to the application of the general limits, will be reduced (a second time) by half the percentage by which the flexi job income exceeds the new additional limit of 7 876,00 euros.

Examples:

Watch out for taxes

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net

If you receive a replacement income, other rules apply

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

For example, you may not combine a replacement income (unemployment benefit, sickness benefit, ...) with your retirement pension.

Find out more on the page Combining pensions with other revenues

If you receive a pension in a special scheme (aircrew, miners and mariners), you may, under certain conditions, apply the following limits. Please contact our services if you have questions.

• You have to declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed the limit, your pension will be reduced by the same percentage as the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pension by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.
      
      

Watch out for taxes

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net

If you receive a replacement income, other rules apply

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

For example, you may not combine a replacement income (unemployment benefit, sickness benefit, ...) with your retirement pension.

Find out more on the page Combining pensions with other revenues

If you receive a pension in a special scheme (aircrew, miners, mariners, professional journalists), you may, under certain conditions, apply the following limits. If you have any questions, please contact our services.

• You have to declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children:
  • If you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
  • If you or your spouse receive child benefits for a dependent child during the course of the year in which you earn an additional income, only one spouse may apply the raised limit due to dependent children.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed the limit, your pension will be reduced by the same percentage as the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pension by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.
      
      

Watch out for taxes

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net

If you receive a replacement income, other rules apply

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

For example, you may not combine a replacement income (unemployment benefit, sickness benefit, ...) with your retirement pension.

Find out more on the page Combining pensions with other revenues

E.g.: soldiers who were retired at the age limit, civil servants who were retired due to physical incapacity, civil servants who were retired due to 365 sick days after the age of 63, …

• You have to declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed the limit, your pension will be reduced by the same percentage as the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pension by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.
      
      

Watch out for taxes

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

You may combine the ex officio pension and the pension due to physical incapacity with some types of replacement income (unemployment benefit, sickness benefit, etc.) without restrictions.

Find out more on the page Combining pensions with other revenues.

Please note: If you also receive an extra guaranteed minimum allowance and/or an extra severe disability allowance, different rules apply.

Find out more under I receive an extra guaranteed minimum allowance and/or an extra severe disability allowance.

E.g.: soldiers who were retired at the age limit, civil servants who were retired due to physical incapacity, civil servants who were retired due to 365 sick days after the age of 63, …

• You have to declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children:
  • If you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
  • If you or your spouse receive child benefits for a dependent child during the course of the year in which you earn an additional income, only one spouse may apply the raised limit due to dependent children.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed the limit, your pension will be reduced by the same percentage as the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pension by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.
      
      

Watch out for taxes

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

You may combine the ex officio pension and the pension due to physical incapacity with some types of replacement income (unemployment benefit, sickness benefit, etc.) without restrictions.

Find out more on the page Combining pensions with other revenues.

Please note: If you also receive an extra guaranteed minimum allowance and/or an extra severe disability allowance, different rules apply.

Find out more under I receive an extra guaranteed minimum allowance and/or an extra severe disability allowance.

• You have to declare your professional activity. Find out more about the declaration.
• This is a full calendar year amount. If your spouse's household rate pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which the pension will be paid and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed this limit, the household rate pension of the months in which you received a professional income will be reduced to the amount of a pension as a single person and you have to pay back the difference between these amounts.
  
  

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you receive another benefit, different rules apply.

For example, you may not combine a replacement income (unemployment benefit, sickness benefit, ...) with your spouse's household rate pension.

Find out more on the page Combining pensions with other revenues.

• You have to declare your professional activity. Find out more about the declaration.
• This is a full calendar year amount. If your spouse's household rate pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which the pension will be paid and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children:
  • If you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
  • If you or your spouse receive child benefits for a dependent child during the course of the year in which you earn an additional income, only one spouse may apply the raised limit due to dependent children.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed this limit, the household rate pension of the months in which you received a professional income will be reduced to the amount of a pension as a single person and you have to pay back the difference between these amounts.
  
  

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you receive another benefit, different rules apply.

For example, you may not combine a replacement income (unemployment benefit, sickness benefit, ...) with your spouse's household rate pension.

Find out more on the page Combining pensions with other revenues.

• You have to declare your professional activity. Find out more about the declaration.
• This is a full calendar year amount. If your spouse's household rate pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which the pension will be paid and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed this limit, the household rate pension of the months in which you received a professional income will be reduced to the amount of a pension as a single person and you have to pay back the difference between these amounts.
  
  

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you receive another benefit, different rules apply.

For example, you may not combine a replacement income (unemployment benefit, sickness benefit, ...) with your spouse's household rate pension.

Find out more on the page Combining pensions with other revenues.

• You have to declare your professional activity. Find out more about the declaration.
• This is a full calendar year amount. If your spouse's household rate pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which the pension will be paid and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children:
  • If you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
  • If you or your spouse receive child benefits for a dependent child during the course of the year in which you earn an additional income, only one spouse may apply the raised limit due to dependent children.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed this limit, the household rate pension of the months in which you received a professional income will be reduced to the amount of a pension as a single person and you have to pay back the difference between these amounts.
  
  

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you receive another benefit, different rules apply.

For example, you may not combine a replacement income (unemployment benefit, sickness benefit, ...) with your spouse's household rate pension.

Find out more on the page Combining pensions with other revenues.

• You have to declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed the limit, your pension will be reduced by the percentage excess.
  • If you exceed the limit by 35 %, we reduce your pension by 35 %.
  • If you exceed the limit by 100 % or more, we suspend your pension.
    
    

  Note! If you receive a survivor's pension as a civil servant together with a guaranteed minimum supplement, your supplement will be fully suspended if you exceed the limit.
  
  

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

For example, you may combine your survivor's pension with a replacement income (unemployment benefit, sickness benefit, ...) for twelve months at most.

Find out more on the page Combining pensions with other revenues.

• You have to declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children: if you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed the limit, your pension will be reduced by the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pension by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.
      
      

    Note! If you receive a survivor's pension as a civil servant together with a guaranteed minimum supplement, your supplement will be fully suspended if you exceed the limit.
    
    

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

For example, you may combine your survivor's pension with a replacement income (unemployment benefit, sickness benefit, ...) for twelve months at most.

Find out more on the page Combining pensions with other revenues.

• You have to declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
• Check which revenues are taken into account as your professional income.
• If you exceed the limit, your pension will be reduced by the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pension by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.
      
      

    Note! If you receive a survivor's pension as a civil servant together with a guaranteed minimum supplement, your supplement will be fully suspended if you exceed the limit.
    
    

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

For example, you may combine your survivor's pension with a replacement income (unemployment benefit, sickness benefit, ...) for twelve months at most.

Find out more on the page Combining pensions with other revenues.

• You have to declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children: if you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100 % of your net income as a self-employed worker or assistant;
  • 80 % of your gross income as an employee;
  • 80 % of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed the limit, your pension will be reduced by the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pension by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.
      
      

    Note! If you receive a survivor's pension as a civil servant together with a guaranteed minimum supplement, your supplement will be fully suspended if you exceed the limit.
    
    

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

For example, you may combine your survivor's pension with a replacement income (unemployment benefit, sickness benefit, ...) for twelve months at most.

Find out more on the page Combining pensions with other revenues.

• You may earn an unlimited additional income if you receive a transitional allowance.
• You do not have to declare your professional activity.
• Please note! If you also receive an extra guaranteed minimum allowance, your income may not exceed the limits for the survivor's pension. If you do exceed these limits, your extra allowance will be suspended.

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

Find out more on the page Combining pensions with other revenues.

If you receive a GIEP, your professional income may influence the amount of your GIEP, regardless of your age or career.

• 75 % of your gross yearly wages as an employee;
• 100 % of your net professional income as a self-employed worker;
• 75 % of the actual gross earnings or of the fictitious wages that were declared for tax purposes as the assisting spouse of a self-employed worker.
• Next, we reduce the result of this calculation by 1 000 euros if you receive the raised basic amount, or by 625 euros if you receive the regular basic amount.

Please note: We calculate your professional income as an employee or civil servant on the basis of your monthly income.  

To determine your monthly income, we add up the following amounts: 

• your monthly wage
• 1/12 of any holiday allowance you may have received in the calendar year in question
• 1/12 of any year-end bonus you may have received in the calendar year in question

Of this total, we take 75 % into account. 

 The result exceeds 1/12 of 5,000 euros? Your GIEP for the month in question may be reduced. 

Find out more on the page Guaranteed Income for Elderly Persons.

If you receive an extra guaranteed minimum allowance next to your retirement pension, you have to observe the following limit.

Please note: if you receive a pension due to physical incapacity, different rules apply for your extra guaranteed minimum allowance and/or extra severe disability allowance. Find out more under I receive an extra guaranteed minimum allowance and/or an extra severe disability allowance next to my pension due to physical incapacity.

• You must declare your professional activity by means of the forms:
  • Declaration for the extra guaranteed minimum allowance (married)
  • Declaration for the extra guaranteed minimum allowance (single)
• All your gross professional revenues are fully taken into account.
• If you exceed this limit, your extra guaranteed minimum allowance will be recovered as of 1 January or as of the start date of your pension if it took effect at a later date.

For your retirement pension, you have to check which situation applies to you and observe the corresponding limits.

Mind the taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

Find out more on the page Combining pensions with other revenues.

• You have to declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children:
  • If you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
  • If you or your spouse receive child benefits for a dependent child during the course of the year in which you earn an additional income, then only one of you may apply the raised limit due to dependent children.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100% of your net income as a self-employed worker or assistant;
  • 80% of your gross income as an employee;
  • 80% of your gross income from any other activity, mandate, office or post.
• Check which revenues are taken into account as your professional income.
• If you exceed the limit, your pension will be reduced by the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pension by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

Find out more on the page Combining pensions with other revenues.

If you receive an extra guaranteed minimum allowance next to your pension due to physical incapacity, you should observe the following limits for your extra guaranteed minimum allowance, regardless of your age or career.

 

• You must declare your professional activity. Find out more about the declaration.
• All your gross professional revenues are fully taken into account.
• Check which revenues are taken into account as your professional income.
• If you exceed this limit, your extra guaranteed minimum allowance will be suspended.

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

Find out more on the page Combining pensions with other revenues.

If you receive an extra guaranteed minimum allowance next to your pension due to physical incapacity, you should observe the following limits for your extra guaranteed minimum allowance, regardless of your age or career.

 

• You must declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children:
  • If you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
  • If you or your spouse receive child benefits for a dependent child during the course of the year in which you earn an additional income, only one spouse may apply the raised limit due to dependent children.
• All your gross professional income counts for 100 %.
• See which income counts as professional income.
• If you exceed the limit, your extra guaranteed minimum allowance will be reduced by the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your extra allowance by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your extra allowance.

Watch out for taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

Find out more on the page Combining pensions with other revenues.

If you receive an extra guaranteed minimum allowance next to your pension due to physical incapacity, you should observe the following limits for your extra guaranteed minimum allowance, regardless of your age or career.

• You must declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children:
  • If you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
  • If you or your spouse receive child benefits for a dependent child during the course of the year in which you earn an additional income, only one spouse may apply the raised limit due to dependent children.
• All your gross professional income counts for 100 %.
• See which income counts as professional income.
• If you exceed the limit, your extra allowance will be reduced by the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your extra allowance by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your extra allowance.

Mind the taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

Find out more on the page Combining pensions with other revenues.

If you receive an extra guaranteed minimum allowance and/or an extra severe disability allowance next to your pension due to physical incapacity, you should observe the following limits for your extra allowance, regardless of your age or career.

• You must declare your professional activity. Find out more about the declaration.
• These are full calendar year amounts. If your pension starts after 1 January, you should therefore multiply the amount in the table by the number of months during which you will receive your pension and divide the result by twelve months. Example: your pension starts on 1 May = the limit x 8/12.
• Dependent children:
  • If you receive child benefits during the course of the year in which you retire, you are entitled to the raised limit for that entire year, even if at some point during the course of the same year you no longer have any dependent children.
  • If you or your spouse receive child benefits for a dependent child during the course of the year in which you earn an additional income, only one spouse may apply the raised limit due to dependent children.
• If, within one calendar year, you exercise a job as a self-employed worker and a job in another scheme, the limit for self-employed workers applies and we take your professional income into account as follows:
  • 100% of your net professional income as a self-employed worker or assistant;
  • 80% of your gross professional income as an employee;
  • 80% of your gross professional income from any other activity, mandate, office or post .
• Check which revenues are taken into account as your professional income.
• If you exceed the limit, your extra guaranteed minimum allowance will be reduced by the percentage excess.
  • Examples:
    • If you exceed the limit by 35 %, we reduce your pensions by 35 %.
    • If you exceed the limit by 100 % or more, we suspend your pension.

Mind the taxes.

The payroll tax we deduct only takes your pension amount into account. If you continue to work while retired, this influences your taxes. To avoid that you need to make an additional payment at the time of the final settlement, you can proactively raise your tax contribution.

Find out more about the payroll tax on the page Gross-Net.

If you receive a replacement income, other rules apply.

On this page, we only consider your professional income during your retirement. If you combine your pension with another benefit, other rules apply.

Find out more on the page Combining pensions with other revenues.

For office workers and manual workers, we take the gross revenue into account. By gross revenue we mean all elements that make up the remuneration before any social or fiscal deductions take place. These elements can be:

• the wages for the worked days;
• the reduced pay awarded to a staff member who remains attached to the civil service on a non-active basis;
• the supplementary pay awarded within the framework of the four-day week;
• the commissions;
• the guaranteed weekly or monthly pay;
• the non-cash benefits (to the exclusion of the luncheon vouchers);
• the single holiday allowance (we do not take the double holiday allowance into account);
• the year-end bonus;
• the home and residence allowance;
• ...

While retired, you can have a flexi job. A flexi job allows you to, under certain conditions, earn an additional income without having to pay social contributions or taxes. Find out more about flexi jobs on the Social Security website.

Please note:

From 1 January 2025 there will be an additional limit for flexi jobs if you:

• have fewer than 45 career years at the start of your first Belgian retirement pension (potentially in combination with one or more survivor's pensions)
  and
• have not yet reached the statutory retirement age.

This additional limit for flexi jobs does not apply if you:

• have already reached the statutory retirement age and are receiving your own retirement pension. If this is the case, you may earn an unlimited additional income;
• have a career of 45 years at the start of your first Belgian retirement pension. If this is the case, you may earn an unlimited additional income;
• your spouse receives a household rate pension;
• receive one or several survivor's pensions and no retirement pension;
• were solely retired ex officio (e.g. soldiers or retirement due to physical incapacity);
• solely receive a retirement pension in a special scheme (aircrew, seafarer, miner) and your career meets specific conditions.

We spread these compensations over the period to which they apply, even though you do not need to work for them.

Find out more about the severance pay on the NEO website.

For activities as a self-employed worker, we take your net professional income into account. To determine this net income, your gross professional income is diminished by:

• the contributions to your social security fund;
• the professional expenditure or expenses;
• the business losses.

For activities as a self-employed assistant or assisting spouse, we take the awarded income into account or that part of the professional income of the business-owner spouse that is awarded to the assisting spouse.

Whether or not your income as a childminder is taken into account for the professional income limit, depends on the statute in which you exercised this activity:

• If you worked as an employee (new statute) or as a self-employed worker, we take the professional income into account for the combination with your pension or your spouse's household rate pension.
• If you only receive a reimbursement of expenses (exempt from taxes), we do not take this income into account.
• We do take replacement incomes into account which you may receive when you are ill or if children are absent.
  Please note:
  • You may not combine the replacement income with a retirement pension.
  • You may combine the replacement income with a survivor's pension for twelve successive or otherwise months at most.

As a volunteer, you are entitled to a tax exemption for the ‘fixed reimbursement of expenses for volunteer work’, up to a certain amount. Find out more about volunteer work and the exempted amount on the Public Service Finance’s website.

Until the amount of this tax exemption is reached, the fixed reimbursement of expenses is not taken into account as a professional income.

Please note:

• All reimbursements in excess of the amount of the tax exemption are taken into account as a professional income.
• Do you receive an extra guaranteed minimum allowance on top of your civil service pension? In this case, any volunteer reimbursements (including the amount that falls under the tax exemption) are taken into account as a professional income to determine whether you exceed the limit. Find out more under I also receive an extra guaranteed minimum allowance (civil servants only).

If you exercise an office, mandate or post, we take the gross income into account, including:

• fees;
• attendance fees;
• premiums;
• commissions, bonuses, fringe benefits;
• ...

Political and other mandates should be declared when your political mandate (member of parliament, mayor, etc.), membership of a Public Social Service Centre or mandate by appointment (with a public institution, an institution of public interest, an association of municipalities) has taken effect or has been renewed:

• after the date of implementation of your pension;
• at the latest on the last day of the month in which you reached the statutory retirement age.

The revenue you gain from this mandate may not exceed the allowed income threshold.

Political or other mandates that started before your retirement are not taken into account and do not have to be declared.

If you start or renew a political or other mandate after your retirement, you do have to declare it and your income may not exceed the limits that apply to you.

The income from scientific work or artistic work is not considered as a professional income if:

• you have declared the activity;
• it concerns a creative activity (examples: painter, sculptor, writer, composer, ...);
• the activity has no effect on the labour market;
• you are not a trader as described in the Commercial Code.

All scientific or artistic works that are paid in the form of royalties or fees for a registered trademark are allowed without restrictions.

If you do not observe these conditions, we will take the income into account:

• as income from an activity as an employee;
• as income from an activity as a self-employed worker;
• as income from another type of activity.

If you are not allowed to earn an unlimited additional income, you will receive, along with your pension decision, a form titled 'Pension, professional activity and replacement income declaration', which you should use to declare your professional activity.

1. You should download the standard form 'Declaration concerning professional activity and social benefits' (model 74) or request it from the Pensions Service.
2. Fill in the form, sign it and return it to:
   • the Federal Pensions Service (FPS) if you receive a pension as an employee or as a civil servant;
   • the National Institute for the Social Security of the Self-employed (NISSE) if you solely receive a pension as a self-employed worker;
   • either of the abovementioned if you receive several pensions. The declaration made to the NISSE will be forwarded to the Pensions Service and vice versa.

You must submit the declaration within 30 days after the start of the activity.

You must submit your declaration as soon as possible if:

• your professional income exceeds the limit;
• you stop your professional activity.

By exercising an allowed professional activity, you will in principle not build up any additional pension entitlements. However, there are a few exceptions.

The further pension build-up for an activity after the statutory retirement age or after a career of 45 years is different for employees and self-employed workers.

We do take the limitation to the career unity into account.

Employees

You have a mixed career as an employee and self-employed worker and you have only retired as a self-employed worker? In this case, you can continue to build up pension entitlements as an employee.

Self-employed workers

You have a mixed career and continue to work as a self-employed worker but do retire in another scheme (employee, civil servant, foreign pension)? If so, you can no longer build up pension entitlements as a self-employed worker.

A few exceptional cases do exist (e.g. for retired soldiers) in which you can still build up pension rights as a self-employed worker, even when you are already receiving your pension as an employee or civil servant. Please contact the NISSE for more information.

• If you receive child benefits.
• If you do not receive child benefits, but you raise your own or legally adopted child who:
  • is younger than 14;
  • is 14 or over and you or your spouse receive an orphan's benefit from the Overseas Social Security for this child (certificate given out by the NSSO);
  • is younger than 21 and has entered into an apprenticeship;
  • is younger than 25 and is taking daytime lessons, the duration of which is equal to the duration required for awarding child benefits;
  • is at least 66 % unfit for work.
• Please note: only one of the spouses may apply the raised limit for dependent children.

When we calculate the payroll tax on your pension or benefit, we do not know whether you have other incomes (professional incomes or replacement incomes, for example). We therefore do not take this income into account in our calculation.

On the other hand, the FPS Finance does take all your sources of income into account to calculate your taxes. Because of this, you may have to pay a large amount upon the final settlement of your taxes (tax demand). To prevent this, you can choose to pay a higher monthly payroll tax.
Find out more about the payroll tax.

Do you have questions about your taxes? Please contact the FPS Finance.

Please contact the Federal Public Service Finance's Income tax service:

• by phone: 02 572 57 57 followed by the code 17001;
• through the Federal Public Service Finance's contact form.

No, if you have a career of 45 years when your first Belgian retirement pension starts, you are allowed to earn an unlimited additional income. Find out more under 'I have a retirement pension - I have a career of 45 years'.

No, this additional flexi job limit does not apply if your spouse receives a household rate pension. You do, however, have to observe the limit that applies to you. Find out more under 'My spouse receives a household rate pension'.

You are not allowed to receive a replacement income while also receiving a retirement pension.
Find out more on our page Combining pensions with other revenues.

Only during 12 months, successive or otherwise, and the amount of your survivor’s pension can be limited.
Find out more on our page
Combining pensions with other revenues.