Concepts

This is a work in progress knowledge base that we are creating to help us build Refli. We are making it publicly available, but it is mainly for our own use. It is incomplete and may contain errors.

Documents

PDFs or other content that Refli gathers or generates.

• Fiche de paie (payslip)
• Rémunérations (card_281_10)
• Fiche fiscale 281.20 Rémunérations des dirigeants d'entreprise (card_281_20)
• Fiche négative pour sommes perçues indûment (card_281_25)
• Revenus de l'économie collaborative (card_281_29)
• Jetons de présence, prix, subsides, rentes alimentaires (card_281_30)
• Droits d'auteur (card_281_45)
• Commissions (card_281_50)
• Libéralités (card_281_71)
• Tax Shelter (card_281_85)
• Dividendes d'origine belge (decl_273_a_div)
• Droits d'auteur (decl_273_s)
• Intérêts et revenus divers mobiliers (decl_273)
• Participation des travailleurs (decl_273_a_part)
• Avertissement-extrait de rôle (tax_declaration)
• Facture entrante (invoice_in)
• Facture sortante (invoice_out)
• Décompte trimestriel des cotisations sociales indépendant (quarterly_selfempl_ssc_stmt)
• Attestation travail des arts (artist_certificate)

Computations

Functions that compute outputs from inputs, implemented as forms in Refli.

• Calcul brut net simple (simple_gross_net_comp)
• Calcul brut net employé complet (employee_gross_net_comp)
• Calcul brut net indépendant complet (self_gross_net_comp)
• Calcul brut net indépendant en société complet (owner_gross_net_comp)
• Total salaire brut (gross_salary_sum)
• Total salaire net (net_salary_sum)
• Total précompte professionel (withholding_tax_sum)
• Cotisations sociales indépendant - trimestre (quarterly_selfempl_ssc_comp)
• Cotisations sociales indépendant - régularisation (regularized_selfempl_ssc_comp)
• Cotisations sociales indépendant principal (quarterly_selfempl_ssc_base_comp)
• Cotisations sociales indépendant débutant (quarterly_selfempl_ssc_beginner_comp)
• Cotisations sociales conjoint aidant (quarterly_selfempl_ssc_spouse_helper_comp)
• Cotisations sociales activité complémentaire (quarterly_selfempl_ssc_secondary_comp)
• Cotisations sociales âge de pension (quarterly_selfempl_ssc_pension_age_comp)
• Cotisations sociales étudiant-indépendant (quarterly_selfempl_ssc_student_comp)
• Cotisations sociales artiste indépendant (quarterly_selfempl_ssc_artist_comp)
• Cotisations sociales article 37 (quarterly_selfempl_ssc_article37_comp)

Variables

Inputs, outputs, intermediate values, and constants used in computations and presented in documents.

Input-only Variables

• Seuil d'exemption article 37 (article37_exemption_threshold) - Threshold below which no contributions are due (405.60 EUR, same as secondary activity).
• Trimestres bénéfice artiste (artist_benefit_quarters) - Number of quarters for which artists receive the benefit (8 quarters).
• Réduction premier trimestre (beginner_first_quarter_reduction) - 25.01 EUR reduction for the first quarter of activity.
• Seuil minimum de revenus pour débutants (beginner_minimum_threshold) - Reduced minimum threshold for beginning self-employed (1,893.22 EUR as per Article 12, §1erbis).
• Taux de cotisation 1 (contribution_rate_1) - First contribution rate (20.50% as per Article 12, §1, 1°).
• Taux de cotisation 1 pension (contribution_rate_1_pension) - Reduced rate of 14.70% for those receiving a pension.
• Taux de cotisation 1 standard (contribution_rate_1_standard) - Standard rate of 20.50% for those not receiving a pension.
• Taux de cotisation 2 (contribution_rate_2) - Second contribution rate (14.16% as per Article 12, §1, 2°).
• Fraction 1 (fraction_1) - The fraction used for provisional contributions (662.28/606.30 for 2025) from Article 11, §3, alinéa 3.
• Fraction 2 (fraction_2) - The fraction for indexing income thresholds (662.28/142.75 for 2025) from Article 14, §1.
• Seuil intermédiaire de revenus (income_intermediate_threshold) - Intermediate threshold for contribution rates (15,831.12 EUR as per Article 12, §1).
• Seuil maximum de revenus (income_maximum_threshold) - Maximum threshold for contribution rates (23,330.06 EUR as per Article 12, §1).
• Seuil minimum de revenus (income_minimum_threshold) - Minimum income threshold (3,666.15 EUR as per Article 12, §1, alinéa 2).
• Taux de frais de gestion (management_fee_rate) - The percentage charged by the social insurance fund for their management costs.
• Salaire mensuel brut (monthly_gross_salary) - The gross monthly salary before any deductions.
• Seuil d'exemption âge de pension (pension_age_exemption_threshold) - Threshold below which no contributions are due (811.20 EUR as per Article 13, §1).
• Numéro du trimestre (quarter_number) - Which quarter of activity (from 1 to 4 for beginners, 1 to 8 for artists).
• Revenus professionnels de référence (reference_income) - Professional income from the reference year (typically from 2 years prior).
• Seuil d'exemption activité secondaire (secondary_exemption_threshold) - Threshold below which no contributions are due (405.60 EUR as per Article 12, §2).
• Seuil de base pour conjoint aidant (spouse_helper_base_threshold) - Base threshold for spouse-helper calculation (3,221.08 EUR as per Article 12, §1erter).
• Seuil minimum pour conjoint aidant (spouse_helper_minimum_threshold) - Minimum threshold for spouse-helper (half of the base threshold).
• Seuil d'exemption étudiant-indépendant (student_exemption_threshold) - Threshold below which no contributions are due (half of the minimum threshold).
• Précompte professionel (withholding_tax) - The withholding tax deducted from gross salary.

Final Output Variables

Output variables that are presented in documents.

• Revenus indexés (indexed_income) - Reference income after indexation using fraction_1.
• Frais de gestion (management_fee) - The calculated management fee amount.
• Cotisation trimestrielle (quarterly_contribution) - Annual contribution divided by 4 (payments are made quarterly).
• Paiement trimestriel total (total_quarterly_payment) - The sum of the quarterly contribution and the management fee.
• Salaire annuel brut (yearly_gross_salary) - The total gross salary for the year.
• Précompte professionel annuel (yearly_withholding_tax) - The total withholding tax for the year.

Intermediate Variables

Output variables used as intermediate results (not presented in documents).

• Cotisation annuelle (annual_contribution) - Final calculated annual contribution.
• Cotisation trimestrielle de base (base_quarterly_contribution) - Quarterly contribution before applying any reductions.
• Base de calcul de la cotisation (contribution_base) - The income amount to which the contribution rate is applied.
• Catégorie de cotisation (contribution_category) - Indicates which calculation rule applies (exempt, reduced, or standard).
• Taux de cotisation 1 appliqué (contribution_rate_1_applied) - The rate actually applied (either pension rate or standard rate).
• Exempté de cotisations (exempt_from_contributions) - Boolean indicating if the person is exempt from contributions.
• Seuil d'exemption article 37 indexé (indexed_article37_exemption_threshold) - Article 37 exemption threshold after indexation.
• Seuil minimum de revenus pour débutant indexé (indexed_beginner_minimum_threshold) - Beginner minimum threshold after indexation.
• Seuil intermédiaire de revenus indexé (indexed_intermediate_threshold) - Intermediate threshold after indexation using fraction_2.
• Seuil maximum de revenus indexé (indexed_maximum_threshold) - Maximum threshold after indexation using fraction_2.
• Seuil minimum de revenus indexé (indexed_minimum_threshold) - Minimum income threshold after indexation using fraction_2.
• Seuil d'exemption âge de pension indexé (indexed_pension_age_exemption_threshold) - Pension age exemption threshold after indexation.
• Seuil d'exemption activité secondaire indexé (indexed_secondary_exemption_threshold) - Secondary activity exemption threshold after indexation.
• Seuil minimum pour conjoint aidant indexé (indexed_spouse_helper_minimum_threshold) - Spouse-helper minimum threshold after indexation.
• Seuil d'exemption étudiant-indépendant indexé (indexed_student_exemption_threshold) - Student exemption threshold after indexation.
• Période de bénéfice artiste (is_in_artist_benefit_period) - Boolean indicating if still in the benefit period.
• Salaire annuel net (yearly_net_salary) - The total net salary for the year.

Both Input and Output Variables

• Salaire mensuel net (monthly_net_salary) - The net monthly salary after all deductions.

Automations

Processes that run autonomously, triggered by events or schedules.

No automations defined yet.

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