PLCI simulator 2026
Work out your maximum premium + tax saving in 30 seconds.
Statutory rates updated on
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Your details
Enter your net professional income and the type of PLCI/VAPZ you want. Instant calculation.
The net taxable income used to calculate your social security contributions (three years back by default).
How does the calculation work?
The PLCI premium is capped at a percentage of your net taxable income, which is itself capped at an absolute amount set each year by royal decree. The premium is 100% deductible as a business expense, which reduces your taxable base and your social security contributions paid to the NISSE (INASTI/RSVZ).
Tax saving (personal income tax, IPP/PB)
The deducted premium saves you tax at your marginal personal income tax rate, around 50% for income above €44,000, municipal surcharges included. For a premium of €4,086.34, the income tax saving therefore comes to ~€2,010.
Social security contribution saving (~20.5%)
The income deducted through the PLCI also reduces the base for your NISSE social security contributions at ~20.5%, i.e. a further ~€825 saved at the maximum ceiling.
Actual net cost
For a self-employed person with €50,000 net income, the ordinary PLCI costs ~€1,200 net once the savings are deducted, for ~€4,086.34 invested. The leverage effect is a multiplier of ~3.3×.
PLCI simulator FAQ
Frequently asked questions about the PLCI and how it is calculated
No. The calculation is for guidance only: it applies the statutory rates and ceilings in force to the income you enter. The premium you can actually deduct depends on the income the NISSE uses after the final adjustment, on your status and on your social insurance fund. Only the insurer, directly or through a broker registered with the FSMA, can make a contractual offer.
The social PLCI/VAPZ allows a higher percentage of income and a higher annual ceiling, but part of the premium funds a solidarity component: cover in the event of incapacity for work, death or maternity. For the same premium, the capital built up is therefore slightly lower under the social version, in exchange for protection during your career. Both schemes are explained in detail on the PLCI page.
Your net taxable professional income: your turnover minus business expenses, before deducting social security contributions. Note that your provisional contributions are calculated on your income from three years earlier, then adjusted: the base for your PLCI ceiling is the income of the current year, not the one used for the provisional calculation.
Yes. The PLCI is the first layer, open to every self-employed person. The IPC (individual pension commitment, EIP/IPT) comes on top for a company director paid by their company, and the POZ/CPTI (pension agreement for the self-employed) for a self-employed person trading as a sole proprietor. It is the combination that builds a real supplementary pension, and the 80% rule only caps the layer taken out through the company.
The capital is taxed on payout, after deduction of a NIHDI (INAMI/RIZIV) contribution and a solidarity contribution. The applicable tax rate and the payout age are set out on the PLCI page, with the official sources.
No. The premium can vary from one year to the next, within the annual ceiling. A lean year carries no penalty, and nothing obliges you to pay the maximum. That is the main difference in flexibility compared with a commitment taken out through a company.