{"id":16550,"date":"2024-11-20T10:32:08","date_gmt":"2024-11-20T09:32:08","guid":{"rendered":"https:\/\/www.accountable.eu\/?p=16550"},"modified":"2026-07-24T12:40:13","modified_gmt":"2026-07-24T10:40:13","slug":"vspss-pension","status":"publish","type":"post","link":"https:\/\/www.accountable.eu\/en-be\/blog\/vspss-pension\/","title":{"rendered":"Everything about the VSPSS: the voluntary supplementary pension for the self-employed"},"content":{"rendered":"\n

You\u2019re probably aware that pensions for the self-employed are not particularly high. That\u2019s why it\u2019s wise to think about putting a little aside yourself. The Voluntary Supplementary Pension Scheme for the Self-Employed (VSPSS, or PLCI in French and VAPZ in Dutch) offers a tax-efficient way to supplement your legal pension.<\/strong><\/p>\n\n\n\n

In this article, we detail everything you need to know about the VSPSS, the difference between the VSPSS and the social VSPSS or the Pension Agreement for the Self-Employed (PASE, or CPTI in French and POZ in Dutch), as well as the advantages and disadvantages of these options to increase your pension as a self-employed person.<\/strong><\/p>\n\n\n\n

1. What is the voluntary supplementary pension scheme for the self-employed (VSPSS)?<\/h2>\n\n\n\n

Considering that the statutory pension for the self-employed is generally low, it may be wise to put some money aside for your retirement. The VSPSS gives you the possibility to build up additional pension capital in a tax-efficient way, allowing you to maintain your standard of living once you retire.<\/p>\n\n\n\n

2. Who is this kind of pension for?<\/h2>\n\n\n\n

The supplementary pension scheme for the self-employed is intended for all self-employed people in Belgium, including sole proprietorships, companies, and assisting spouses<\/strong>.<\/p>\n\n\n\n

People who are self-employed in a secondary occupation can also participate \u2014 and this is exactly where a lot is changing in your favour from 2026. Up to and including the 2025 income year, as a secondary self-employed person you had to meet two conditions to open a VSPSS:<\/p>\n\n\n\n

    \n
  • You paid social security contributions at least equal to the minimum contribution for someone self-employed in a primary occupation.<\/li>\n\n\n\n
  • You had been registered as self-employed in a secondary occupation for at least three full calendar years.<\/li>\n<\/ul>\n\n\n\n

    It was mainly the first condition that excluded many people: if you have a full-time job and freelance on the side, your social security contributions are usually much lower, so you didn’t qualify.<\/strong><\/p>\n\n\n\n

    From the 2026 income year, both of these conditions disappear. <\/strong>You become eligible for a (social) VSPSS as soon as you owe social security contributions on annual professional income of at least \u20ac1,922.16 (2026 threshold). There is then no minimum income as in a primary occupation, and no three-year waiting period.<\/p>\n\n\n\n

    This opens the VSPSS up to a much broader group, including:<\/p>\n\n\n\n

      \n
    • employees developing a freelance activity alongside their salaried job;<\/li>\n\n\n\n
    • freelancers who have just started a secondary activity;<\/li>\n\n\n\n
    • starters still in the initial phase of their business;
      self-employed people who pay reduced social security contributions.<\/li>\n<\/ul>\n\n\n\n

      In short: many secondary self-employed people who previously missed out can now build up a supplementary pension while benefiting immediately from the tax advantage.<\/strong><\/p>\n\n\n \n

      \n \"exclamation\"\n \n
      \n

      2026 update: This relaxation was approved by the Belgian Chamber on 15 July 2026 but has not yet been published in the Belgian Official Gazette<\/strong>. The new rules will apply retroactively from the 2026 income year once publication is complete.<\/p>\n <\/div>\n <\/div>\n \n\n\n\n

      3. How does the VSPSS work?<\/h2>\n\n\n\n

      The voluntary supplementary pension scheme for the self-employed is very flexible and adapts to all budgets. You decide how much you contribute, but there is a legal maximum:<\/strong><\/p>\n\n\n\n

        \n
      • Standard VSPSS<\/strong>: from the 2026 income year, your contribution can be up to 8.50%<\/strong> of your net professional income (previously 8.17%), with a maximum of \u20ac4,251.39<\/strong>.<\/li>\n\n\n\n
      • Social VSPSS<\/strong>: the legal maximum rises from 9.40% to 9.78%<\/strong>, with a maximum of \u20ac4,891.60<\/strong>.<\/li>\n<\/ul>\n\n\n\n

        The maximum premium is based on your income from three years ago or on your social security contributions. If the contribution calculated this way is lower than the statutory minimum contribution, you may still choose to pay that minimum amount.<\/p>\n\n\n\n

        This statutory minimum contribution is \u20ac100 per year (\u20ac111.11 for a social VSPSS). If you earn little, your maximum contribution can work out lower than that minimum. Even then, you may still pay the minimum<\/strong>. For example: if your income only entitles you to a maximum of \u20ac70, you may still contribute \u20ac100 to your VSPSS.<\/p>\n\n\n\n

        You can pay the premium monthly, quarterly or annually. These contributions are tax deductible as professional expenses, thus offering a double advantage: you save for the future while optimising your taxes and social security contributions.<\/strong><\/p>\n\n\n\n

        In addition, you can use part of your accumulated capital for real estate projects such as a purchase or renovation. Upon retirement, you benefit from an advantageous tax rate on the capital saved.<\/p>\n\n\n\n

        For company directors, it’s possible to combine the VSPSS with an Individual Pension Commitment (IPC) for even more pension advantages. The VSPSS has a minimum duration of five years and is paid from the legal retirement age (66 in 2025, 67 from 2030).<\/p>\n\n\n \n

        \n \"exclamation\"\n \n
        \n

        2026 update: The higher ceilings apply from the 2026 income year, but the law has not yet been published in the Belgian Official Gazette<\/strong>. Anyone contributing in early 2026 provisionally uses the old percentages (8.17% \/ 9.40%) and can top up the difference retroactively after publication.<\/p>\n <\/div>\n <\/div>\n \n\n\n\n

        4. What are the advantages of the VSPSS?<\/h2>\n\n\n\n

        1. Tax advantages and reduced social security contributions:<\/h3>\n\n\n\n

        You can recover up to 63% of your savings thanks to the tax reduction. This saving, combined with the reduction in social security contributions, makes the VSPSS a financially attractive option for pension savings.<\/p>\n\n\n\n

        2. Flexibility in savings:<\/h3>\n\n\n\n

        The VSPSS offers the freedom to decide how much and how often you save. This flexibility allows you to adjust your savings according to your financial situation and your future plans.<\/p>\n\n\n\n

        For example:<\/p>\n\n\n\n

        Your net professional income is \u20ac30,000. From 2026, you can contribute 8.50% of this to the VSPSS, which comes to around \u20ac2,550. You can pay this amount each year to the VSPSS, and you choose whether to pay it all at once or spread it quarterly or monthly. In addition, the amount is tax deductible, which reduces your net income and therefore your social security contributions.<\/p>\n\n\n\n

        4. Advance for real estate projects:<\/h3>\n\n\n\n

        Another remarkable advantage of the VSPSS is the possibility of requesting an advance for real estate projects.<\/p>\n\n\n\n

        5. What\u2019s the difference between a VSPSS, an IPC and a PASE?<\/h2>\n\n\n\n

        Understanding the differences between the VSPSS, the IPC, and the PASE is crucial for self-employed people who want to optimise their supplementary pension. These schemes all aim to accumulate a supplementary retirement capital, but differ in the following ways:<\/p>\n\n\n\n

        \u2022 The VSPSS is open to all self-employed people.<\/p>\n\n\n\n

        \u2022 The IPC targets self-employed people with a company.<\/p>\n\n\n\n

        \u2022 The PASE is specifically for self-employed people who don\u2019t have a company.<\/p>\n\n\n\n

        The VSPSS and the IPC offer similar advantages, such as the possibility of obtaining a real estate loan and additional guarantees. However, there are important differences in terms of who pays the premiums and who benefits from them, as well as the tax benefits of each plan.<\/p>\n\n\n\n

        Main differences<\/h3>\n\n\n\n

        The VSPSS and the IPC differ mainly in their tax advantages and how the premiums are paid. With the VSPSS, the self-employed person manages the premiums themself, which can offer a tax advantage of up to 63%. For the IPC, which is managed by the self-employed person\u2019s company, the tax advantage varies between 20% and 25%.<\/p>\n\n\n\n

        There are also differences in terms of taxes on the premiums, the maximum annual contribution, and retirement taxes. The VSPSS doesn\u2019t apply a tax on premiums and has an annual limit based on taxable income. IPC premiums, on the other hand, are subject to a 4.4% tax and allow higher contributions thanks to the 80% rule.<\/p>\n\n\n\n

        In addition, the IPC allows ‘back service’, which is not the case with the VSPSS. In terms of the type of investment, the VSPSS is limited to branch 21, while the IPC can invest in both branch 21 and branch 23.<\/p>\n\n\n\n

        Investing in the future<\/h2>\n\n\n\n

        The voluntary supplementary pension scheme for the self-employed offers self-employed people an interesting opportunity to supplement their future pension in a tax-efficient way. The tax benefits, the flexibility of savings, and the possibility of applying for a loan for real estate projects are all good reasons to consider contributing to a VSPSS.<\/p>\n\n\n\n

        What about you, when are you going to start investing in your future? \ud83d\ude09<\/em><\/p>\n\n\n\n

        Frequently asked questions about the VSPSS for self-employed in Belgium<\/h2>\n\n\n\n

        How much does a self-employed person receive in Belgium for their pension?<\/h3><\/strong>

        In 2026, the minimum pension for a self-employed person in Belgium with a full career of 45 years is \u20ac1,808.77 gross per month for a single person and \u20ac2,260.26 gross per month for a family pension. To be entitled to this minimum pension, you must be able to demonstrate a career of at least 30\/45 years. As a self-employed person, you can further increase your pension by saving for retirement or investing in a VSPSS (which is tax-efficient).<\/p> <\/div>

        Why do the self-employed earn less pension than employees?<\/h3><\/strong>

        This may come as a surprise, but the legal pension of a self-employed person in Belgium is lower than that of an employee due to the lower social security contributions paid by self-employed people, a key element in calculating the pension.<\/p> <\/div>

        What is the difference between a VSPSS and a social VSPSS?<\/h3><\/strong>

        In addition to the standard VSPSS benefits, the social VSPSS offers additional social coverage, such as compensation in the event of incapacity for work or death coverage. Because of this, you can also pay in a slightly higher contribution: from the 2026 income year, the maximum for a social VSPSS is 9.78% of your net professional income (with a ceiling of \u20ac4,891.60), compared with 8.50% (with a ceiling of \u20ac4,251.39) for a standard VSPSS. About a tenth of your premium in a social VSPSS does go towards these additional coverages rather than towards building the pension itself. The tax advantages are comparable for both, but the social VSPSS thus offers some extra security for the self-employed.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"

        You\u2019re probably aware that pensions for the self-employed are not particularly high. That\u2019s why it\u2019s wise to think about putting a little aside yourself. The Voluntary Supplementary Pension Scheme for the Self-Employed (VSPSS, or PLCI in French and VAPZ in Dutch) offers a tax-efficient way to supplement your legal pension. In this article, we detail […]<\/p>\n","protected":false},"author":24,"featured_media":16551,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[269,272],"tags":[249,251],"class_list":["post-16550","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-important-things-to-know","category-taxes","tag-expenses","tag-independent"],"acf":[],"yoast_head":"\nThe VSPSS: the pension for the self-employed - Accountable<\/title>\n<meta name=\"description\" content=\"Are you self-employed in Belgium and want to invest in your future pension? 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To be entitled to this minimum pension, you must be able to demonstrate a career of at least 30\/45 years. As a self-employed person, you can further increase your pension by saving for retirement or investing in a VSPSS (which is tax-efficient).","inLanguage":"en-BE"},"inLanguage":"en-BE"},{"@type":"Question","@id":"https:\/\/www.accountable.eu\/en-be\/blog\/vspss-pension\/#faq-question-1732094953611","position":2,"url":"https:\/\/www.accountable.eu\/en-be\/blog\/vspss-pension\/#faq-question-1732094953611","name":"Why do the self-employed earn less pension than employees?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"This may come as a surprise, but the legal pension of a self-employed person in Belgium is lower than that of an employee due to the lower social security contributions paid by self-employed people, a key element in calculating the pension.","inLanguage":"en-BE"},"inLanguage":"en-BE"},{"@type":"Question","@id":"https:\/\/www.accountable.eu\/en-be\/blog\/vspss-pension\/#faq-question-1732094987969","position":3,"url":"https:\/\/www.accountable.eu\/en-be\/blog\/vspss-pension\/#faq-question-1732094987969","name":"What is the difference between a VSPSS and a social VSPSS?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"In addition to the standard VSPSS benefits, the social VSPSS offers additional social coverage, such as compensation in the event of incapacity for work or death coverage. 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