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Understand · Payroll glossary

What is the supplementary pension for the self-employed (PLCI/VAPZ)?

Updated on

The PLCI/VAPZ is a supplementary pension that self-employed people build up themselves: the premiums are deductible and reduce both their social security contributions and their tax. In 2026: 8.17%, up to €4,086.34 (PLCI 2026: 8.17% of reference income (net taxable professional income of the third previous year, revalued), up to €4,086.34; social PLCI 9.40%, up to €4,701.54). In Dutch: Vrij Aanvullend Pensioen voor Zelfstandigen (VAPZ).

Definition of the supplementary pension for the self-employed (PLCI/VAPZ)

The annual premium is limited to a percentage of reference income (net taxable professional income of the third previous year, revalued), with a maximum. The ‘social PLCI’ allows a slightly higher premium, with solidarity cover.

To count for the year, the premium must be paid by 31 December.

The key figure in 2026

8.17%, up to €4,086.34PLCI 2026: 8.17% of reference income (net taxable professional income of the third previous year, revalued), up to €4,086.34; social PLCI 9.40%, up to €4,701.54

Source: Circulaire 2026/C/53 relative à la cotisation maximale déductible pour la PLCI (17 April 2026), Forum for the Future (secondary source). 2027 amount: not yet published. This entry will be updated as soon as it is.

Worked example

With reference income of €30,000, the ordinary PLCI premium can be up to 8.17% × €30,000 = €2,451.00 for 2026, below the maximum of €4,086.34.

In Dutch: Vrij Aanvullend Pensioen voor Zelfstandigen (VAPZ)

In Dutch-language letters from your social insurance fund, your accountant or the tax authorities, the PLCI is called ‘Vrij Aanvullend Pensioen voor Zelfstandigen (VAPZ)’; in French-language ones, ‘pension libre complémentaire des indépendants (PLCI)’.

Dutch term taken from: Xerius (secondary source).

Not to be confused with…

  • Statutory pension: the social security pension, the first pillar: it is calculated on your career and your earnings, and paid from the statutory age or on early retirement.
  • Pension savings: open to everyone, with a tax reduction of 30% up to €1,050 (2026 income): this is not a PLCI.

Calculate it for your situation

What a PLCI premium really costs, your ceiling and the 31 December deadline.

Supplementary pension (PLCI)

Related terms

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.