Why is this important?
Are you ill, unable to work for a longer period, or do you have a recognised disability? Several things can change: how you handle payments from your health insurance fund (mutualité / ziekenfonds) or insurer, your social contributions, your income tax prepayments, and possibly your right to reduced contributions. This article walks through each one.
💡 Good to know: whether you’re entitled to something is always decided by your social insurance fund, your health insurance fund or the FPS Finance, not by Accountable. This article helps you handle everything correctly once you know what applies to you.
How to handle payments from your health insurance fund or insurer
Not every payment is treated the same way. There are three types:
Reimbursements of medical costs (for example for a doctor’s visit, medication or a hospital stay): this is a private amount. You do not record it in Accountable, because it has nothing to do with your business.
Sickness or invalidity benefits from your health insurance fund: these are taxable, but you do not record them in Accountable. Your fund sends you a tax form 281.12. The amounts are declared separately in your personal income tax return and are usually already pre-filled in Tax-on-web.
Payouts from a guaranteed income insurance (compensation for the professional income you lose because illness or a disability keeps you from working): these are taxable too, and you do not record them as income in Accountable either. Your insurer sends you a tax form 281.14. The amounts are declared separately in your tax return and are usually pre-filled in Tax-on-web. You don’t pay social contributions on these payouts.
ℹ️ To receive benefits from your health insurance fund:
Send your certificate of incapacity for work to your fund within 7 calendar days. Periods of incapacity longer than seven days are covered from the first day.
Don’t resume your activity, even partly, without prior approval from your fund’s medical adviser. Otherwise, you’ll have to pay back the benefits you received.
A payment or reimbursement lands on your bank account?
Does the amount arrive on a bank account linked to Accountable?
Go to Bank and open the transaction.
Choose “A personal payment”. The transaction is then marked as personal income and isn’t counted as business income.
⚠️ Not sure which type of payment it is? Check who pays it (your health insurance fund or a private insurer) and which tax form you receive. Still unsure? Contact us via the chat with the details of the payment before you classify it.
Social contributions during illness
Are you self-employed as your main activity and do you have to stop working completely because of an illness? Then you can apply for an assimilation due to illness (assimilation pour cause de maladie / gelijkstelling wegens ziekte) through your social insurance fund. During that period, you don’t pay social contributions and you keep your social rights (pension, health insurance, family allowances).
The main conditions are:
you’ve been self-employed as your main activity for at least one quarter;
your incapacity for work is recognised by your health insurance fund;
you’ve stopped your activity completely;
you’re up to date with your social contributions for the previous quarter.
⚠️ Note: if your incapacity starts after the first month of a quarter, the contributions for that quarter are in principle still due. Your social insurance fund will confirm which quarters are covered.
How to handle this in Accountable
In Accountable, you can’t mark an assimilation separately. Instead, you enter €0 as your social contribution for each covered quarter:
Go to Taxes and open the social contributions for the quarter concerned, for example “Social contributions Q3 2026”.
Under “How much do you pay in social contributions per quarter?”, enter 0.
Check that the other details are correct, such as your social insurance fund and your start date.
Click Done.
Repeat this for every quarter covered by the assimilation. Always keep the official confirmation from your social insurance fund.
Reduced contributions with a recognised disability: “Article 37”
Are you self-employed as your main activity, and has the FPS Social Security recognised you as a person with a disability with reduced earning capacity? Then, thanks to Article 37, you can be treated as self-employed as a secondary activity. Your social contributions can then be much lower, or even zero. Your professional income does need to stay limited.
🚨 Note: Article 37 means you lose your own social rights as a self-employed person. Ask your social insurance fund what this means for you in practice before you apply.
How to handle this in Accountable
Once your social insurance fund has confirmed your status:
Go to Taxes and open the social contributions for the quarter.
Under “How much do you pay in social contributions per quarter?”, enter the reduced amount your social insurance fund charges you. If you pay nothing, enter 0.
Click Done.
Repeat this for every quarter in which you pay the reduced amount.
💡 How do you apply for Article 37? You apply through your social insurance fund, not through Accountable. Contact your fund directly to check whether you’re eligible and to start the application.
Impact on your income tax prepayments
Did your illness lead to a period of lower business income? Then the prepayments Accountable suggests may no longer match your real situation, because they’re based on higher income.
How to adjust your estimate in Accountable
Make your own estimate of your expected profit for the year.
Go to Settings > Taxes > Profit estimate.
Choose Manual estimate and enter your expected profit.
Save your change.
Accountable then automatically adjusts the suggested prepayments based on your new estimate. The final difference is settled when your tax is calculated, after you file your personal income tax return.
Other tax benefits related to disability
Depending on your situation, other tax benefits may apply. In Belgium, for example, a child with a recognised disability counts as two dependent children for certain tax benefits. These benefits vary from case to case, and we can’t give you personal advice on them. It’s best to check with an accountant which ones apply to you.
Still unsure? Every situation is different, especially when it comes to contributions and benefits related to illness or disability. Have a question about how to handle something in Accountable? Send us a message in the chat. For personal advice on your rights and tax benefits, an accountant is your best point of contact.
Questions? We’re here for you in the chat 😊