POZ/CPTI 2026: the pension agreement for the self-employed

The POZ/CPTI is strictly reserved for the self-employed working in their own name without a company. It is aimed at:

• liberal professions working in their own name (doctors, lawyers, physiotherapists, architects, dentists, accountants…);
• freelancers and consultants working in their own name;
• craftspeople, traders and the self-employed as a main occupation;
• the self-employed as a secondary occupation whose self-employed income reaches €1,922.16 (NISSE exemption threshold 2026).

Excluded: directors of an SRL/BV or SA/NV (who take out an IPC instead), assisting spouses not covered by the full status, and the self-employed who have ceased trading.

The POZ premium entitles you to a federal tax reduction of 30%, not a deduction (unlike the PLCI). In practice:

• For a €5,000 premium: tax reduction = 5,000 × 30% = €1,500
• Real net cost: 5,000 − 1,500 = €3,500
• The premium does not reduce your NISSE social security contribution base (unlike the PLCI, which also works on social security contributions).

The leverage effect of the POZ is smaller than that of the PLCI (~1.4× vs ~3.4× on a high income), which is why the recommended order is always PLCI first, POZ second.

A common mistake: setting the POZ and the PLCI against each other when they complement each other. Here is why combining them is almost always the best option for a high-earning self-employed person working in their own name.

Step 1, the PLCI at its ceiling

First, pay in €4,086.34 (standard PLCI) or €4,701.54 (social PLCI) as a priority. Why? Because the PLCI is excluded from the 80% rule: it does not eat into your POZ allowance. And the leverage effect of the PLCI (100% deduction + social security contributions avoided) is ~2× that of the POZ.

Step 2, the POZ within the 80% rule

Once the PLCI is at its ceiling, you calculate the maximum POZ premium using the 80% rule (taking into account the PLCI capital already built up). For a 45-year-old self-employed person with a net income of €60,000, the annual POZ premium typically lies between €6,000 and €12,000.

Step 3, standard pension savings as an option

If you still have savings capacity, add €990 of standard pension savings (30% reduction) or €1,270 (25% reduction): the third pillar does not count towards the 80% rule.

The POZ/CPTI makes sense for 3 main profiles:

1. High-earning self-employed in their own name (≥ €50,000 net) who do not want to move to a company (personal reasons, administrative simplicity, regulated activity). Combining the PLCI + POZ lets you reach €12,000-18,000 of supplementary annual premium.
2. Liberal professions working in their own name (doctor, physiotherapist, lawyer, dentist) for whom moving to a company is complicated (professional body rules, activity tied to the person). The POZ offers a significant pension top-up without the constraints of a company structure.
3. Self-employed in transition who are preparing to move to a company in 3-5 years. The POZ lets you build up capital while working in your own name, then switch to an IPC without breaking your pension savings momentum.

Conversely, the POZ/CPTI is less relevant for: a self-employed person on a modest income (the PLCI is enough), someone self-employed as a secondary occupation with a small side activity (standard pension savings are preferable), or a director already working through an SRL (who should use the IPC).