Energy crisis: what support measures can you call on?

Due to rising energy prices, the government has worked out a number of concrete support measures. For example, as a self-employed person, you can apply for payment facilities for your social contributions through your social insurance fund, including a payment deferral and a simplified procedure for exemption or reduction.

In addition, there are other measures that, depending on your situation, may be of interest.

1. Social contribution payment facilities.

Social security contribution payment facilities apply to:

• self-employed persons in main profession
• assisting spouses (maxi-status)
• student self-employed persons paying at least the minimum contributions as a self-employed person in main occupation
• and self-employed who remain active after the legal retirement age without a retirement pension and pay the same minimum contributions.

Do you belong to one of these categories? Then you may qualify for the measures below.

1.1. Payment deferral of one year

What?

For your preliminary social contributions from the second and third quarter 2026 you can request a one-year extension of payment, provided you have not yet paid these contributions.

Please note that the deferral applies only to the preliminary contributions, not for regularization contributions.

How?

To do this, you need to have a written, reasoned request in at your social insurance fund, in which you show that the energy crisis is temporary financial or economic difficulties caused.

Keep an eye on these deadlines:

• June 15, 2026 for the second quarter
• Sept. 15, 2026 for the third quarter

Caution:

This postponement does not adversely affect your entitlement to benefits (family benefits, sickness benefits...) or your pension rights, as long as you pay the contributions within the extended period.

Keep in mind that - if you request this deferral for the second and/or third quarter of 2026 - your possible VAPZ premiums for the full year 2026 no longer tax deductible are.

1.2. Simplified application for exemption or reduction.

What?

Are you expecting this year lower revenues than in 2023? Then you can use a simplified procedure to obtain a reduction of your provisional contributions before 2026. Just keep in mind that if your actual income is higher afterwards, there will be increases be charged for undue reduction.

In addition, for the second and third quarters of 2026, you can also get a full exemption apply through a simplified procedure. This is subject to extended deadlines:

• June 30, 2027 for the second quarter
• Sept. 30, 2027 for the third quarter

Caution:

Just keep in mind that if you have an exemption does not accrue pension rights for those quarters. You can offset this by still paying the exempt amounts within the five years. Again, you lose the tax deductibility of your 2026 VAPZ premiums, if any.

1.3. Repayment plan

What?

Are you having trouble paying your contributions but don't want to apply for a deferment or exemption? Then you can also apply for a installment plan Apply to your social insurance fund.

Caution:

Again, your 2026 VAPZ premiums, if any, are only tax deductible if all 2026 contributions are paid in full by Dec. 31, 2026.

2. Other measures

In addition to the payment facilities for social contributions of self-employed workers, other support measures are planned:

2.1. Commuting: temporary tax incentive

What?

Employers are encouraged to use the mileage allowance For employees who come to work in their own cars to increase Or such a fee enter If it wasn't already there.

• Are you increasing an existing mileage allowance? Then that increase Fully tax-compensated through a tax credit, up to a maximum of 20% of the current allowance and with an absolute ceiling of 10 cents per kilometer.
• Are you entering mileage reimbursement for the first time? Then the same tax compensation, provided that the fee introduced at least 10 cents per kilometer amounts.
• The additional fee is not taxable to the employee, which directly increases the net wage benefit.
• This would apply to movements between May 1 and July 31, 2026.

Caution:

This is a voluntary action - as an employer, you are not obliged to apply this. Important note: the compensation is done through a tax credit and thus afterwards. As an employer, you must therefore first apply the increase yourself prefinancing.

2.2. Professional travel: higher flat-rate mileage allowance

For employees who have lost their own car use for occupational movements during the working day, the flat-rate maximum mileage allowance is temporarily increased. This increase will remain exempt from NSSO contributions and taxes.