As a self-employed person, you can make contributions to a Free Supplementary Pension for the Self-Employed (FSPSE) or Social Free Supplementary Pension for the Self-Employed (SFSPSE) to build up additional pension. 
The contributions are 100% deductible as professional expenses and provide tax benefits and reductions on social contributions. If you choose a Social FSPSE, you are additionally protected in case of incapacity for work through the solidarity guarantees. The contributions are flexible, and with Liantis you can decide how and when to make your payments yourself.

How to pay?

• You can transfer the amount directly to account BE63 4354 1097 2108 of Liantis.
• Always mention in the communication:
  • Your national register number
  • + the mention '(Social) FSPSE'

This information ensures the correct processing of your contribution.

Frequency of contributions

By default, we work with quarterly contributions, but you can also choose to pay the premium monthly via a standing order. Making a single (full) contribution at the beginning or end of the year is perfectly acceptable. This flexibility allows you to align your contribution with your financial situation or spread the contribution throughout the year.

Important conditions

When paying a contribution, you must take the following conditions into account:

Social contributions

• As a self-employed person with a secondary occupation, you can pay a contribution for additional pension if you pay social contributions on an income of at least €1,922.16.
• As a self-employed person with a main occupation, no minimum income is required.
  For a starting self-employed person (active for less than 3 years), the contribution is calculated based on an estimated income. If you have been active for more than 3 years, the revalued income from 3 years ago is used as the basis.
• Join via Liantis for an additional pension. This ensures that the contribution is always correctly calculated and your tax benefit is guaranteed.

Tax optimisation

For tax benefits: Make your payment before 31 December of the relevant calendar year.

Important: the contribution for a (Social) FSPSE is only deductible if your mandatory social contributions have been fully paid for the relevant year.

Contribution limit

The following limits apply for the income year 2026:

• Maximum percentage FSPSE:
  8.50% of your net taxable professional income
• Absolute ceiling:
  €4,251.39
• Maximum percentage Social FSPSE:
  9.78% of your net taxable professional income
• Absolute ceiling:
  €4,891.60

How you optimally insure yourself depends on your personal situation. For targeted advice, you should consider:

• Your professional income
• Your self-employed status
• The activities you perform

Let the experts at Liantis guide you to make the right choice yourself.