Differences between self-employed and employee

✓ Freedom & responsibility: You have a lot of freedom. You choose your own working hours and assignments. However, you bear all risks yourself.

✓ Costs and expenses: You pay your own costs and taxes. You pay taxes on your net taxable income. You may deduct professional expenses.

✓ Social contributions: You pay social contributions yourself through a social insurance fund (calculated on your net taxable business income). You are therefore responsible for your own social security.

✓ Maternity leave: Max. 12 weeks (13 for multiples). The health insurance fund pays you a weekly maternity allowance (a lump sum). After childbirth, you can request free service vouchers through your social insurance fund to support you during your maternity leave and when returning to work.

✓ Pension: As a self-employed person, you usually pay lower social contributions, resulting in a lower pension. A voluntary supplementary pension is an option.

✓ Disability: In case of illness or accident, you receive a benefit from the first day, provided you are incapacitated for work for more than 7 days. This is a lump sum daily allowance (depending on family situation). As a self-employed person, you do not have accident insurance. It is advisable to take out your own insurance for guaranteed income.

✓ Unemployment: There are no unemployment benefits for self-employed people. In case of bankruptcy, forced interruption, or cessation due to economic difficulties, you may receive a bridging right/bridging allowance: max. 12 months per event and max. 24 months in total. Provided you have built up pension rights as a self-employed person for at least 60 quarters.

✓ Freedom & responsibility: You work under an employment contract. The employer assumes all risks.

✓ Costs and expenses: Your salary is paid into your bank account. Your employer makes the advance payment of your taxes. Other costs and expenses are also his responsibility. As an employee, you only receive lump-sum professional expenses reimbursement.

✓ Social contributions: The employer deducts social contributions from your salary and pays them to the National Social Security Office (RSZ). He also pays employer social security contributions on your salary.

✓ Maternity leave: You receive 15 weeks of maternity leave upon the birth of your child. During the first month after delivery, you receive 82% of your gross salary, and 75% during the second month.

✓ Pension: As an employee, you pay higher social contributions. As a result, you usually receive a higher pension than a self-employed person.

✓ Disability: From the first day of incapacity for work, you receive a guaranteed income. From day 31, the health insurance fund pays you a benefit (% of your monthly salary). A work accident or occupational disease entitles you to a benefit through your employer's work accident insurance or the Occupational Diseases Fund.

✓ Unemployment: If you are dismissed and have worked enough days, you are entitled to an unemployment benefit. In some cases, there is a waiting period (e.g., in case of dismissal for urgent reasons). If you resign yourself, you are not entitled to unemployment benefits.