Indices and thresholds
VAPZ thresholds and ceilings and access conditions for VAPZ/POZ
The level of the maximum premium is limited to 8,17% of the reference income for a standard VAPZ (the free supplementary pension for the self-employed), or 9,40% for a social VAPZ.
If you wish to adjust your premium for year N, we do so based on your reference income, namely the net taxable income of N-3.
You can easily let us know this by providing us with a double-sided copy of your social security contributions invoice. An example of such a statement can be found here.
Read more about VAPZ here").
VAPZ THRESHOLDS AND CEILINGS
STANDARD VAPZ
| 2020 | 2021 | 2022 | 2023 | 2024 | |
|---|---|---|---|---|---|
| Max (% of reference income*) | 8,17% | 8,17% | 8,17% | 8,17% | 8,17% |
| Absolute minimum | 100 EUR | 100 EUR | 100 EUR | 100 EUR | 100 EUR |
| Absolute maximum | 3.291,30 EUR | 3.302,77 EUR | 3.447,62 EUR | 3.859,40 EUR | 3.965,77 EUR |
SOCIAL VAPZ
| 2020 | 2021 | 2022 | 2023 | 2024 | |
|---|---|---|---|---|---|
| Max (% of reference income*) | 9,40% | 9,40% | 9,40% | 9,40% | 9,40% |
| Absolute minimum | 111,12 EUR | 111,12 EUR | 111,12 EUR | 111,12 EUR | 111,12 EUR |
| Absolute maximum | 3.786,81 EUR | 3.800,01 EUR | 3.966,67 EUR | 4.440,43 EUR | 4.562,82 EUR |
For 2024: indexed net taxable professional income 2021. Revaluation coefficient: 1,186783
For 2023: indexed net taxable professional income 2020. Revaluation coefficient: 1,1831380
For 2022: indexed net taxable professional income 2019. Revaluation coefficient: 1,06473156
For 2021: indexed net taxable professional income 2018. Revaluation coefficient: 1,0346668
For 2020: indexed net taxable professional income 2017. Revaluation coefficient: 1,0522372
How much VAPZ can you pay as a starting self-employed person?
The amounts for starters are calculated on the legally determined minimum income (see also at the bottom of the table). Under the standard VAPZ formula, you can pay in up to 8,17% of that minimum professional income. In practice, this equals 1 147,28 euro. Under the social VAPZ formula, you can pay in up to 9,40% of this professional income, or 1 320,00 euro.
How much VAPZ can you pay in the year you draw your legal pension?
If you retire in the current year, you pay a premium in proportion to the quarters during which you are still liable for contributions as a self-employed person. For example: you retire on 1 October, and therefore pay 3 quarters of social contributions as a self-employed person in a primary occupation; in that case, you will be able to deduct 3/4 of the premium determined above for that year.
This also means that if you have not drawn your legal pension (note: once you have reached the pension-eligible age, you have the right to draw your pension, not the obligation to retire) and if you then also pay social security contributions as a self-employed person in a primary occupation, you can continue to pay into VAPZ even after your retirement age. However, this will increasingly less be the case. Because, under certain conditions, you can earn unlimited additional income and still draw your legal pension. In that case, you no longer pay full social contributions, and can therefore no longer pay into VAPZ.
WHO HAS ACCESS TO VAPZ and POZ (the pension agreement for the self-employed without a company)? (2024 update to follow)
| Status | Income condition 2021 | Income condition 2022 | Income condition 2023 |
|---|---|---|---|
| Self-employed person in a primary occupation | - | - | - |
| Self-employed person in a secondary occupation who owes contributions at least equal to the contributions of a self-employed person in a primary occupation. | 14.042,57 | 14.468,44 | 16.409,20 |
| Self-employed person in a primary occupation, starter | 14.042,57 | 14.468,44 | to be determined |
| Self-employed person who has reached retirement age but does not receive an actual pension payout and who owes contributions at least equal to the contributions of a person subject to compulsory insurance in a primary occupation. | 14.042,57 | 14.468,44 | to be determined |
| Assisting spouse subject to the maxi-status and paying contributions as a self-employed person in a primary occupation. | 6.168,90 | 6.439,45 | to be determined |
| Self-employed helper = helper subject to compulsory insurance who owes the contributions provided for a primary occupation, even if they are a starter. | 14.042,57 | 14.468,44 | to be determined |
Last updated: 12/01/2024. Thresholds change every year. Always ask your advisor for the figure that applies to your situation and financial year.