As a self-employed person, you must work at least 1225 hours per year to be eligible for various tax benefits and schemes.

Under certain circumstances, reductions apply to the hours criterion. There are reduced hours in the event of pregnancy and incapacity for work. During the pregnancy you can count the hours for 16 weeks. And in the event of incapacity for work, the hour criterion has been lowered to 800 hours on an annual basis.