Legal statuses of sex workers
Working arrangements, social rights and related obligations, within the Belgian legal framework.
1. Overview of legal statuses
In Belgium, sex work may mainly be carried out under two legal arrangements: employee status (employment contract) and self-employed status (activity carried out on one’s own account). The chosen status has direct consequences on applicable social rights and on legal obligations (declarations, contributions, taxation and working rules).
- Employee: employment relationship governed by labour law, with social protection under the employee social security scheme.
- Self-employed: activity carried out independently, subject to the administrative, social and tax obligations of the self-employed regime.
2. General access conditions
Certain minimum conditions apply regardless of the chosen status. Their purpose is to frame lawful access to the activity and to exclude prohibited situations.
- Minimum age: at least 18 years old.
- Right to work: authorisation to carry out a professional activity in Belgium.
- Absolute prohibition: any involvement of minors is strictly prohibited.
3. Employee status
Employee status corresponds to the activity being carried out within the framework of labour law and the employee social security scheme. It involves an employment contract, declared work and compliance with social regulations.
3.1 Applicable framework
- Employment contract and application of ordinary labour law rules.
- Obligations relating to prevention, health and safety at work (wellbeing at work).
- Declaration to social security and compliance with the employer’s social obligations.
3.2 Social rights (reference points)
- Social protection under the employee scheme, notably health insurance, pension and unemployment, subject to the applicable rules and conditions.
- Specific right mentioned: the possibility to terminate the contract without notice and without compensation, under the conditions provided for by law.
4. Self-employed status
Self-employed status involves carrying out the activity on one’s own account, with affiliation to the self-employed social security scheme. It requires managing declarations and payments independently.
4.1 Social protection (reference points)
- Affiliation with a social insurance fund (financed through social contributions).
- Access to the social rights of the self-employed scheme (health insurance, family benefits, pension), subject to the applicable rules.
5. Comparative overview
This comparison summarises the key differences: type of relationship, obligations and social protection logic.
Employee
- Employment contract and application of labour law.
- Social protection under the employee scheme (subject to applicable conditions and rules).
- Specific right mentioned: termination without notice or compensation (under the conditions provided for).
Self-employed
- Activity carried out independently, with organisational autonomy.
- Affiliation with the self-employed scheme via a social insurance fund.
- Specific coverage and modalities of the self-employed scheme (e.g. waiting periods or conditions in case of incapacity), subject to applicable rules.
6. Obligations linked to self-employed activity
Working as a self-employed person involves registration formalities, activation of identifiers (enterprise number, VAT), social affiliation and structured income management.
6.1 Administrative obligations
- Register with a business counter in order to obtain an enterprise number.
- Activate a VAT number.
- Affiliate with a social insurance fund.
- Recommendation mentioned: open a separate bank account for the activity.
6.2 Financial and tax obligations
- Keep a daily income record in order to register earnings.
- Pay social contributions.
- Declare income and pay personal income tax.