Your pension as a self-employed

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As a self-employed professional, it’s essential to think ahead about your retirement. The statutory pension for the self-employed is generally lower than that of employees, making additional retirement savings a smart and often necessary strategy. One of the most advantageous ways to do this is through the Free Supplementary Pension for the Self-Employed (FSPSE).
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Your mandatory legal pension :

• It's paid through your social contributions every quarter.

• You must contribute for at least 30 years as a self-employed in order to benefit from this pension.

• The amount you will receive depends on the amount of your earnings (and therefore on how much you have contributed through social contributions).

What Is the FSPSE (VAPZ/PLCI)?

The VAPZ is a pension insurance plan specifically designed for self-employed individuals. By contributing annually, you build up supplementary pension capital that will be added to your legal pension. This allows you to maintain a better standard of living once you retire.
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Tax Benefits

One of the key advantages of the FSPSE (VAPZ/PLCI) is its generous tax treatment:

• 100% Tax-Deductible: Your contributions are fully deductible as a business expense, which lowers your personal income tax.

• Reduced Social Security Contributions: Since your net taxable income decreases, your social contributions are also reduced.

Depending on your income, the total financial advantage (through tax and social contribution savings) can be as high as 64% of your contribution, making it a very cost-effective way to save for retirement.
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Contribution Limits and Percentages

For the year 2025, the following contribution thresholds apply:

• Standard FSPSE: You can contribute up to 8.17% of your net taxable professional income, capped at €4,000.44.

• Social FSPSE: You can go up to 9.40%, with a maximum of €4,602.71.

The social VAPZ includes additional protections like coverage in case of disability, and at least 10% of your premium must go toward solidarity guarantees.
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Who Is Eligible?

The FSPSE (VAPZ/PLCI) is available to:

• Self-employed individuals in main occupation

• Self-employed in secondary occupation who pay full social contributions (same as a main occupation)

• Assisting spouses under the "maxi statute"

Note: Self-employed starters in secondary occupation can only participate after three years of activity.

How does it actually work in the Accountable app?

1- For your social contributions:

• They are encoded as expenses, in the category "social contributions".

• There is no VAT on social contributions.

• The amounts are automatically deducted from your taxable income for the calculation of your Personal Income Tax.

• 2 ways to easily find these amounts

  1. go to Taxes > Income tax submission > 5- income statement

  2. go to Export > Income statement
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2- For your FSPSE :

• They are encoded as expenses, in the category "PLCI/VAPZ".

• There is no VAT on this expense.

• The amounts are automatically deducted from your taxable income for the calculation of your Personal Income Tax.

• 2 ways to easily find these amounts:

  1. go to Taxes > Income tax submission > 5- income Profits and Losses

  2. go to Data export > P&L

Example: FSPSE (VAPZ/PLCI) with a profit of €25,000

Suppose you are a self-employed person in a main occupation and you have a net taxable income (after deduction of expenses) of €25,000.
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You are allowed to contribute up to 8.17% of your income (with a maximum of €4,000.44 in 2025):
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€25,000 x 8.17% = €2,042.50
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This amount can be fully deducted as a professional expense, resulting in a lower taxable income and lower social security contributions.

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?