Pension
INAMI contribution
By the Finances Indépendants editorial teamUpdated on 3 min readAlso known as: NIHDI contribution, AMI contribution, RIZIV
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Contents
What is the NIHDI levy?
The NIHDI levy is a 3.55% social security deduction applied to supplementary pension capital when it is paid out. It funds health care insurance and is therefore not a tax: it belongs to social security, which explains why it is added to the tax charge instead of replacing it.
It applies to capital from a PLCI/VAPZ (free supplementary pension for the self-employed), an IPC (individual pension commitment, EIP/IPT), a POZ/CPTI (pension agreement for the self-employed) or group insurance. The insurer deducts it at source: you receive an amount already net of this levy, with nothing to do.
The solidarity levy on top
A second levy, known as the solidarity levy, comes on top of the NIHDI levy. Its rate is progressive and ranges from 0 to 2% depending on the amount of capital: small sums are exempt, the largest bear the full rate.
The two social security levies combined therefore reach at most 5.55% of the capital. They are applied before or after the tax charge depending on the type of contract, which changes the result marginally but not the order of magnitude.
How these levies add up with the tax
This is the point that catches people out. Taxing the capital does not settle the account: the social security levies come on top. On IPC capital taxed at 10%, the total deduction is closer to 13% to 16% than the 10% often quoted. For a PLCI/VAPZ, the basis for comparison is different again, since the notional annuity is taxed at your marginal rate.
This level remains far below the progressive personal income tax scale, which would hit the same capital at up to 53.75% if it had been received as remuneration. The advantage of the second pillar is not called into question; it is simply less spectacular than the 10% figure suggests.
- Tax on the capital: a flat 10% for the IPC and the POZ/CPTI, a notional annuity at your marginal rate for the PLCI/VAPZ.
- NIHDI levy of 3.55% on the capital.
- Solidarity levy of 0 to 2%, depending on the amount.
How to factor it into a return calculation
An honest net return is calculated after all exit deductions, not just after tax. Ask your insurer for a projection net of the NIHDI levy and the solidarity levy, not just net of the flat-rate tax.
It is also why the comparison between the PLCI/VAPZ, the IPC and the POZ/CPTI is not decided on exit: all three bear the same social security levies. The difference is made entirely on entry, through the way the premium is deducted.
Not to be confused with
The terms close to INAMI contribution and what sets them apart.
- INAMI contribution and NISSE contributions
- NISSE contributions are paid throughout your career, on professional income, and build up entitlements. The NIHDI levy is deducted only once, when the pension capital is paid out.
- INAMI contribution and the 10% flat-rate tax
- One is a tax and goes through the notional annuity; the other is a social security levy charged on the capital. They add up: the first does not exempt you from the second.
Further reading
INAMI contribution: frequently asked questions
3.55% of the capital paid out, plus a solidarity levy of 0 to 2% depending on the amount. These social security levies come on top of the tax on the capital, whatever the scheme.
Yes, as it does to the IPC, the POZ/CPTI and group insurance. No second-pillar scheme escapes it: it is a social security levy, not a tax rule specific to one contract.
No. The insurer withholds it at source and pays it over. The amount you receive is already net of these levies, and the payout statement sets out the calculation.
For an IPC, adding the flat rate and the two social security levies together, expect around 13% to 16% of the capital depending on your situation. That is the figure to use when comparing returns, not the 10% on its own. For a PLCI/VAPZ, the calculation depends on your marginal rate during the 10 years in which the notional annuity is taxed.
No. The same capital taken as remuneration would bear the progressive personal income tax scale, up to 53.75% at the effective marginal rate, plus the social security contributions over your career. The gap remains very much in favour of the second pillar.
No, its rate is progressive depending on the amount of capital: modest sums are exempt, and the 2% rate only applies to large sums. Your insurer applies the scale in force on the payout date.
Official source
- NIHDI. View (new tab)(Official source, accessed on 2026-09-19)