Every self-employed person in main occupation can take out a VSPSS The collaborating spouse in the maxi-status can also take out a VSPSS policy.

As a self-employed medical professional you can use your NIHDI allowance to finance your supplementary pension. Acerta is happy to sort this out on your behalf. 

Are you self-employed as a secondary occupation? In that case, you can only take out a VSPSS if you have been self-employed for at least three years, and if you pay sufficient social contributions. Your income from 3 years ago must be at least as high as the minimum threshold in main occupation. View the income thresholds here.

Because we know your income as a social insurance fund, we can always calculate your maximum annual premium. So you can always get the maximum benefit from your VSPSS. Of course, you decide when and how much you save each year.

The maximum amount you can save in a VSPSS is 9.4% of your net annual income from three years ago (this is also the basis for calculating your provisional social security contributions), with a maximum of EUR 4 440,43. For an ordinary VSPSS this is 8.17% of your income, with a maximum savings amount of 3 859,40 euros.

The solidarity scheme includes a number of benefits organised on the basis of solidarity and defined in a specific regulation - the solidarity regulations. Entry is made without a medical examination or questionnaire. The solidarity regulations contain the following 4 guarantees:

• Funding of supplementary pension accrual in case of incapacity for work due to illness or accident: from the seventh month until you return to work.
• Funding of supplementary pension accrual in case of disability due to illness or accident: from the second year of incapacity.
• Funding of supplementary pension accrual and additional compensation in the event of maternity leave: immediately.
• Compensation for loss of income in case of disability due to illness or accident in the form of interest: from the second month (new from 1 January 2023).

For most self-employed people, the social VSPSS offers a better return and a higher tax advantage than long-term savings or pension savings.

The paid VSPSS contributions can also be claimed as professional expenses. As a result, you pay less in taxes and social security contributions, and later enjoy a valuable supplementary pension. You will receive an annual tax certificate of your social contributions and VSPSS premiums.

NB: your VSPSS contribution is only tax-deductible if all your statutory social security contributions have been paid in full before the end of the year. You may not be granted an exemption during the year by the Exemption Committee or because of informal care, equivalence due to illness or after childbirth.

• A VSPSS is safe: you benefit from a guaranteed interest rate of 1.70% on each new deposit;
• You get an additional profit share. This is variable and is determined annually - depending on the economic climate and the results of our partner KBC Insurances. (The average gross return over the last five years is 2.12%)
• You benefit from a favourable end tax when the saved amount is paid out;
• Unlike other pension savings formulas, you do not pay any premium tax with a VSPSS;
• You can combine the VSPSS with other tax pension savings formulas: pension savings, long-term savings, POZ or IPT

*2021 figures

With a VSPSS, you not only build up a supplementary pension for later. You also protect your loved ones should you die prematurely. Should you die during the course of the contract, the persons whom you have designated as beneficiaries are entitled to the accrued VSPSS savings.

In order to ease your financial worries, you can have an additional survivor's pension insured in your VSPSS. This way, your next of kin will receive an amount higher than the savings.