Pension
CPTI
Convention de Pension pour Travailleurs Indépendants (pension agreement for the self-employed, POZ in Dutch)
By the Finances Indépendants editorial teamUpdated on 3 min readAlso known as: Pension agreement for the self-employed, POZ
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Contents
What is the POZ/CPTI?
The POZ/CPTI, or pension agreement for the self-employed (Convention de Pension pour Travailleurs Indépendants), is a supplementary pension contract reserved for self-employed people working in their own name. It is aimed at self-employed people without a company, as the equivalent of the IPC for individuals.
It corrects an imbalance: until 2018, a company director could build up an IPC funded by their company, while a self-employed person without a company was limited to the PLCI/VAPZ. The POZ/CPTI opens up the same savings capacity to the latter, through a different tax channel.
A tax reduction, not a deduction: what difference it makes
The POZ/CPTI gives a federal tax reduction of 30% of the premium paid (as opposed to a deduction as a business expense for the PLCI/VAPZ). The distinction matters. A deduction takes the premium out of taxable income and therefore saves tax at your marginal rate, which can reach 50%. A reduction applies at a fixed rate, here 30%, whatever your level of income.
For a self-employed person in the upper tax bands, a euro paid into a PLCI/VAPZ therefore brings in more than a euro paid into a POZ/CPTI. That is the structural reason for the order of priority, not a commercial preference.
On the other hand, the POZ/CPTI does not lower social security contributions, since it does not reduce professional income. It acts on tax alone.
What is the ceiling for a POZ/CPTI?
The POZ/CPTI is subject to the 80% rule, applied to the self-employed person's professional income rather than to a director's remuneration. The ceiling is therefore not a fixed amount: it depends on your income, your estimated statutory pension and your remaining career.
There is a floor for modest incomes. The NISSE minimum income for 2026 is used as the reference income for the 80% rule when actual income is lower. The reference income used is then €17,374.08, which guarantees a minimum capacity to build up savings even after a bad year.
POZ/CPTI or PLCI/VAPZ: in which order
The PLCI/VAPZ first, the POZ/CPTI second. The PLCI/VAPZ offers a deduction at your marginal rate and is outside the 80% rule, so it does not eat into your POZ/CPTI capacity. The reverse is not true: what the POZ/CPTI uses up under the 80% rule is no longer available.
The POZ/CPTI comes into its own once the PLCI/VAPZ ceiling is reached, for a self-employed person who wants to go further without setting up a company. If setting up a company is on the cards in the short term, the choice between a POZ/CPTI and a future IPC is worth weighing before you sign.
What happens on exit
The capital is taxed at a flat rate of 10%, like the IPC, and not under the notional annuity that applies to the PLCI/VAPZ. The capital is taxed at 10% at the statutory pension age, as for the IPC, provided activity has continued.
Not to be confused with
The terms close to CPTI and what sets them apart.
- CPTI and PLCI/VAPZ
- The PLCI/VAPZ gives a deduction as a business expense, also lowers social security contributions and is outside the 80% rule. The POZ/CPTI gives a fixed-rate tax reduction and is subject to it.
- CPTI and IPC
- Same function, opposite audience: the IPC requires a company that funds the premium, while the POZ/CPTI is for self-employed people working in their own name who fund it themselves.
Further reading
CPTI: frequently asked questions
A self-employed person working in their own name, without a company. A company director falls under the IPC. A self-employed person working in both forms looks at both schemes, each on the income base that applies to it.
The PLCI/VAPZ gives a deduction as a business expense, so it saves tax at your marginal rate as well as social security contributions, and is outside the 80% rule. The POZ/CPTI gives a fixed tax reduction of 30%, does not affect social security contributions and is subject to the 80% rule. You fill the PLCI/VAPZ first.
It is not expressed in euros: it follows from the 80% rule applied to your professional income. If your income is below the floor of €17,374.08, that floor is used as the calculation base.
At a flat rate of 10% at the statutory pension age, like the IPC. The PLCI/VAPZ falls under a different regime: the notional annuity taxed at your marginal rate.
The existing contract is not lost, but future contributions work differently: a company director falls under the IPC. The decision is made when your status changes, with the insurer and the accountant.
Official source
- FSMA, Supplementary pensions. View (new tab)(Official source, accessed on 2026-09-19)