How to calculate your maximum premium for VAPZ?

This article applies to self-employed persons with or without a company who have taken out a VAPZ (the free supplementary pension for the self-employed) or are considering taking one out. The maximum premium you can pay on an annual basis (calendar year) is determined according to the reference income on which your social security contribution is calculated. How do you find this reference income? You take your last quarterly invoice of your social contributions. You will (usually) find on the reverse side the indexed or revalued net taxable income from 3 years ago. This is the amount on which you pay social contributions this year. And the same reference income is the basis for your VAPZ. Here you will find an example of a quarterly statement of the social security contribution from the Acerta social insurance fund, on which you can find the reference income. In contrast to ordinary pension saving, where you can only contribute the premium of 1 insurance company per year, you may spread the contribution for a VAPZ over several insurance companies. You will find the applicable ceilings here.