Payroll freelancing (portage salarial) is a hybrid employment status that is gaining popularity in Belgium, particularly among consultants, IT freelancers, data experts, and AI professionals. It allows you to work independently while benefiting from employee status and full social protection.
In this article, we explain clearly and simply what payroll freelancing is, how it works in Belgium, its advantages and limitations, and when it can be a better option than traditional freelance self-employment.
What is payroll freelancing?
Payroll freelancing is an intermediate status between employee and self-employed. In practice, you work for your own clients like a freelancer, but you are officially employed by a payroll company.
That company pays you a salary and takes care of all administrative, social, and tax-related matters. You keep your autonomy while enjoying the security of employee status.
How payroll freelancing works: a three-party model
Payroll freelancing is based on three parties:
- You (the payroll consultant): you find your own assignments, negotiate your rates, and deliver the services.
- The payroll company: employs you under an employment contract (fixed-term or permanent), invoices the client, and manages payroll.
- The client company: signs a service agreement with the payroll company.
The payroll company invoices the client, deducts a management fee (typically 8–12%) and social contributions, and then pays you a net salary that includes paid leave, health insurance, pension contributions, and unemployment benefits.
Advantages of payroll freelancing in Belgium
1. Full social protection
Unlike traditional self-employment, payroll freelancing gives you access to employee social rights:
- Paid leave
- Health insurance
- Pension contributions
- Unemployment benefits
- Additional insurance coverage
2. Administrative simplicity
The payroll company handles everything for you:
- Client invoicing
- Social contributions
- Tax declarations
- Payroll administration
3. Flexibility close to freelancing
Payroll freelancing preserves the core of freelancing: freedom of choice. You remain in control of your activity while outsourcing administrative constraints.
- Free choice of clients and assignments
- Direct negotiation of rates and conditions
- Possibility to work on short-term, long-term, or one-off missions
- Particularly well suited for cross-border or international assignments
In Belgium, a minimum income level is usually required to access payroll freelancing. In practice, this often corresponds to a gross salary of around €2,000 per month.
Payroll freelancing vs independent freelancing
Both statuses allow you to work independently, but they serve different priorities. The choice mainly depends on your risk tolerance, personal situation, and willingness to handle administrative tasks yourself.
| Criteria | Payroll freelancing | Independent freelancer |
| Status | Employee | Self-employed |
| Social protection | Full | Limited |
| Administration | Outsourced | Self-managed |
Conclusion
Payroll freelancing in Belgium is a credible and reassuring alternative for professionals who want to work independently without giving up employee protection.
In a context where careers are becoming more flexible, assignments more frequent, and expertise more important than employment status, payroll freelancing offers a simple, legal, and structured framework.
It is particularly suited for consultants, IT freelancers, data or AI experts, professionals in career transition, or those who want to test an activity without immediately setting up their own company.
In short, payroll freelancing combines autonomy, social security, and administrative peace of mind, a strategic choice to focus on what truly matters: the value you bring to your clients.
Laurent Falize