Dreaming of becoming a freelancer in Belgium? Maybe you already landed your first assignment, want to test freelance work on the side, or simply prefer flexibility without immediately registering a business.
What many people don’t realise is that freelancing in Belgium does not always require becoming officially self-employed.
Through a payroll company such as Tentoo, you can work as a freelancer while remaining an employee. This system is called payrolling.
In this article, we explain:
- What payrolling is
- How it works in practice
- The differences between payrolling and self-employed status
- The advantages and disadvantages of both
- When payrolling makes sense
- Who it is suitable for
What is payrolling?
Payrolling allows you to work independently for clients without registering as self-employed. You are considered as a temporary worker (NL ‘interimkracht’ FR‘intérimaire’) and benefit from all the advantages of employment without the complexities of administration.
You still:
- Find your own clients
- Negotiate your own rates
- Decide when and how you work
- Choose your own assignments
But instead of invoicing clients yourself, the payroll company becomes your legal employer and handles all administration, contracts, salary payments, taxes, and social contributions for you.
Please note: this payroll company must be an officially recognised temporary employment agency.
In practice, when working through Tentoo, it looks like this:
- You find the client and negotiate the assignment. Tentoo handles the contract, invoicing, salary administration and payment through one central platform (‘My Tentoo’).
- You and your client clearly define tasks, working hours, rates and the duration of the assignment and enter the details before starting the assignment in My Tentoo.You perform the freelance work. After your client confirms the timesheets, Tentoo pays you your net salary within a week. Tentoo invoices the client
- You receive payslips and employee benefits like a regular employee
Legally, you are a temporary employee of Tentoo for the duration of the assignment, while your client remains your day-to-day operational contact and keeps the authority
Payrolling via Tentoo: advantages and limitations
Easy to get started
One of the biggest advantages of payrolling is that you can start freelancing without officially becoming self-employed.
There is no need to:
- Register a business
- Activate a VAT number
- Join a social insurance fund
- Hire an accountant
With self-employed status, these steps involve startup costs and administration before you even invoice your first client.
With Tentoo, you simply find an assignment and register it through their platform. You will need to inform your client that you will work through a payroll company such as Tentoo rather than as a self-employed freelancer. The client will need to provide their company information and will receive an invoice from Tentoo instead of directly from you.
Less administration and financial complexity
Tentoo handles:
- Contracts
- Invoicing
- Payroll administration
- Social contributions
- Tax withholding
- Mandatory insurance
- Salary payments
This means there is no need to learn about VAT returns, accounting, tax prepayments or invoicing compliance.
With self-employed status, you remain responsible for managing and understanding these obligations yourself.
Guaranteed payment
Tentoo invoices your client on your behalf and pays your salary after the work is completed.
They also guarantee payment, even if the client pays late.
With self-employed status, you invoice clients yourself and carry the payment risk.
Taxes and social contributions handled automatically
Social contributions and taxes are deducted automatically from your salary.
With self-employed status, freelancers usually need to estimate these costs themselves, pay social contributions in advance and set aside money for taxes throughout the year.
Employee protection
Because you work as an employee through Tentoo, you benefit from employee protection such as:
- Pension accrual
- Sick leave
- Unemployment rights
- Workplace accident insurance
Tentoo also automatically sets aside holiday pay for you, similar to how this works for regular employees.
With self-employed status, you need to arrange additional protection and insurance yourself.
No ongoing costs when inactive
Tentoo only charges when you actually work and invoice through the platform.
If you are temporarily inactive, there are no ongoing subscription or maintenance costs.
With self-employed status, certain costs may continue even during quieter periods, such as accounting fees, social contributions or software subscriptions.
More limited expense deductions
A limitation of payrolling is that expense deductions are more restricted than with self-employed status.
Self-employed freelancers can often deduct broader business expenses such as:
- Cars
- Office space
- Laptop & phone
- Training
- Software…
With Tentoo, only expenses directly linked to the assignment are usually accepted.
Employer costs and handling fees are included
When working through Tentoo, the client does not only pay your net salary.
Because Tentoo acts as your legal employer, the invoice amount also includes:
- Employer social security contributions
- Holiday pay provisions
- Workplace accident insurance
- Payroll administration
- Tentoo’s handling fee
This means the difference between the amount invoiced to the client and the final net salary you receive can feel larger than some beginning freelancers initially expect.
To better understand this difference, Tentoo offers a wage simulator where you can estimate how much remains net based on the invoiced amount.
Please note: As a temporary worker through payrolling, you are legally entitled to the exact same pay conditions and fringe benefits as the permanent employees of your client, including perks such as meal vouchers or and end-of-year bonus (pro rata if applicable). Make sure you discuss all these (sector-specific) benefits thoroughly with your client.
With self-employed status, you do not pay a payroll intermediary, but you are responsible for your own accounting, credit management, administration, social security, insurance and compliance costs.
Who can use payrolling?
Payrolling is possible for many types of freelance and creative work, including consulting, IT, marketing, design, teaching and audiovisual or artistic assignments.
However, there are some limitations.
For example:
- Payrolling is generally not intended for pure product sales or commission-only work. Your work should be expressible in terms of working hours. This means the system is mainly designed for people offering services rather than selling products through a business.
- You need a valid Belgian work permit and a Belgian residential address to work through Tentoo in Belgium
Who is payrolling ideal for?
Payrolling can be a very good fit if you:
- Want to test freelancing before fully committing
- Have occasional freelance projects
- Want freelance flexibility without administrative complexity
- Already have a main job and freelance on the side
- Want to focus on the actual work and clients, without having to learn about VAT, accounting, tax administration, social contributions, invoicing rules or other freelance administration.
- Want employee social protection
- Are unsure whether freelancing is right for you long term
Many freelancers use payrolling as a stepping stone before eventually becoming fully self-employed.
When is self-employed status a better fit?
Self-employed status usually makes more sense if you:
- Want to build a long-term business
- Have multiple recurring clients
- Want to scale
- Need broader tax optimisation possibilities
- Invest heavily in tools, branding, equipment or office space
- Want maximum financial flexibility
- Plan to grow a consultancy or agency
For established freelancers with stable and substantial revenue, self-employed status often becomes more financially advantageous over time, especially because of broader professional expense deductions and more tax optimisation possibilities.
Is payrolling the right fit for you?
Payrolling can be an interesting way to start freelancing with less administrative complexity and financial risk, especially if you want to test freelancing, work part-time, take on occasional assignments or simply focus on the work itself rather than accounting and compliance.
For others, it can also become a long-term solution that combines freelance flexibility with employee social protection.
Interested in exploring whether payrolling could fit your situation? You can create a free profile and learn more through Tentoo or test different income scenarios with the Tentoo wage simulator.
Thinking about combining freelancing with a job? You may also find our guide on part-time freelancing in Belgium useful.
This article was created in collaboration with Tentoo, community partner of Freelancers in Belgium. Tentoo specialises in payrolling solutions for freelancers, creatives, students and flexible workers in Belgium.
