{"id":93998,"date":"2024-09-20T14:45:43","date_gmt":"2024-09-20T12:45:43","guid":{"rendered":"https:\/\/dexxter.be\/social-psps-and-ordinary-psps-the-difference\/"},"modified":"2026-05-15T13:21:08","modified_gmt":"2026-05-15T11:21:08","slug":"social-psps-and-ordinary-psps-the-difference","status":"publish","type":"post","link":"https:\/\/dexxter.be\/en\/blog\/social-psps-and-ordinary-psps-the-difference\/","title":{"rendered":"Social PSPS and ordinary PSPS, the difference"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Are you a self-employed person searching for ways to build up a comfortable pension? Well, the Free Supplementary Pension for the Self-Employed (VAPZ) is an excellent option to achieve that goal. But did you know that there are two types: an ordinary PSPS and a social PSPS? Let&#8217;s dive into the details of these two variants and how they differ from each other. \ud83d\udd0e<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The purpose of VAPZ \ud83c\udfaf<br><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Whether you choose an ordinary PSPS or a social PSPS, the ultimate goal remains the same: build up a comfortable supplementary pension. With both formulas, you enjoy attractive tax benefits. \ud83d\ude80<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But there is more! The social PSPS formula offers<strong> an extra layer of protection for you as an entrepreneur.<\/strong> Besides pension accrual, you also get income insurance in case of disability, invalidity and maternity.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Maximum PSPS<br><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Let&#8217;s look at the maximum contributions you can pay into each plan. An ordinary PSPS allows you to set aside up to 8.17% of your net taxable professional income from three years ago, with a maximum of \u20ac3,965.77 per year (maximum 2024). \ud83d\udcb6<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The social VAPZ, on the other hand, allows you to contribute up to 9.40% of that same income, with a ceiling of \u20ac4,562.82 per year (maximum 2024). That means you can potentially save more for retirement with the social formula!<br><\/p>\n\n\n<style>.kb-row-layout-id55678_5ed451-71 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id55678_5ed451-71 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id55678_5ed451-71 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:826px;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-md, 2rem);grid-template-columns:minmax(0, calc(30% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)))minmax(0, calc(70% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}.kb-row-layout-id55678_5ed451-71{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;overflow:clip;isolation:isolate;}.kb-row-layout-id55678_5ed451-71 > .kt-row-layout-overlay{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;}.kb-row-layout-id55678_5ed451-71{background-color:#f0f4ff;}.kb-row-layout-id55678_5ed451-71 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id55678_5ed451-71 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr) minmax(0, 2fr);}}@media all and (max-width: 767px){.kb-row-layout-id55678_5ed451-71 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id55678_5ed451-71 alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-right-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column55678_d38b27-ae > .kt-inside-inner-col{display:flex;}.kadence-column55678_d38b27-ae > .kt-inside-inner-col,.kadence-column55678_d38b27-ae > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column55678_d38b27-ae > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column55678_d38b27-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column55678_d38b27-ae > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column55678_d38b27-ae{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_d38b27-ae{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_d38b27-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column55678_d38b27-ae > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column55678_d38b27-ae{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column55678_d38b27-ae{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_d38b27-ae{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_d38b27-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column55678_d38b27-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column55678_d38b27-ae{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_d38b27-ae{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_d38b27-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column55678_d38b27-ae > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column55678_d38b27-ae\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/dexxter.be\/wp-content\/uploads\/2026\/03\/6.png\" alt=\"\" class=\"wp-image-30311\"><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column55678_4bdcde-83 > .kt-inside-inner-col,.kadence-column55678_4bdcde-83 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column55678_4bdcde-83 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column55678_4bdcde-83 > .kt-inside-inner-col{flex-direction:column;}.kadence-column55678_4bdcde-83 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column55678_4bdcde-83 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column55678_4bdcde-83{position:relative;}@media all and (max-width: 1024px){.kadence-column55678_4bdcde-83 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column55678_4bdcde-83 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column55678_4bdcde-83\"><div class=\"kt-inside-inner-col\">\n<p class=\"has-text-align-left wp-block-paragraph\"><strong>Tip!<\/strong><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Curious about other ways to build up your pension as a self-employed person? Then view our article on <a href=\"http:\/\/dexxter.be\/en\/types-of-supplementary-pension-for-the-self-employed\/\">types of supplementary pension<\/a>!<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The similarities between social PSPS and ordinary PSPS<br><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Tax benefits VAPZ \u2705<br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Both PSPS formulas are deductible as professional expenses, which is already good. These additional professional expenses mean you have less profit, which also means you pay <strong>less personal income tax<\/strong>. Less profit also means less <strong>social security contributions<\/strong>, of course.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Return \ud83d\udcc8<br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Whether you choose an ordinary PSPS or a social PSPS, you enjoy a <strong>guaranteed return<\/strong> and <strong>variable profit sharing<\/strong>. That means your savings grow safely, but you can also benefit from additional returns if the underlying investments do well.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Final tax \ud83d\udcb8<br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Both the ordinary PSPS and the social PSPS enjoy a favourable final tax when your pension capital is paid out. That would lead us a bit too far for now, but so know that there is a (favourable) final tax at the time you have the VAPZ paid out.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The differences between social VAPZ and ordinary VAPZ<br><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Extra protection with a social VAPZ \ud83d\udee1\ufe0f<br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Here comes the big difference: <strong>with a social PSPS, you get extra income protection in case of disability and invalidity.<\/strong> If you are temporarily unable to work, you receive a monthly allowance. Moreover, your pension accrual continues even if you cannot pay premiums.<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">And there is more! During your maternity leave, you will also receive compensation, and when your child is born, you will receive a birth premium of \u20ac250.<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pension capital \ud83e\uddd1\u200d\ud83e\uddb3<br><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">With a regular PSPS, 100% of your premiums are used to build up your pension. But with a social PSPS, 10% of your contributions go to a solidarity fund to finance the extra protection. The remaining 90% is used for your pension capital.<br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">In summary: Social PSPS or ordinary PSPS?<br><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Let&#8217;s list the main differences:<br><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Feature<\/th><th>Ordinary PSPS<\/th><th>Social PSPS<\/th><\/tr><\/thead><tbody><tr><td>Maximum contribution <\/td><td>8.17% of your income (max. \u20ac3,965.77 &#8211; figures 2024)<\/td><td>9.40% of your income (max. \u20ac4,562.82 &#8211; figures 2024)<\/td><\/tr><tr><td>Income protection<\/td><td>No<\/td><td>Yes, in case of disability, invalidity and maternity<\/td><\/tr><tr><td>Pension accrual in case of disability<\/td><td>No<\/td><td>Yes<\/td><\/tr><tr><td>Birth contribution<\/td><td>No<\/td><td>\u20ac250<\/td><\/tr><tr><td>Percentage for pension capital<\/td><td>100% of your premiums<\/td><td>90% of your premiums<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Both VAPZ formulas offer excellent tax benefits and guaranteed returns with profit sharing. But if you are searching for extra income protection and a higher maximum amount for pension accrual, the social VAPZ is certainly an attractive option. Remember, each company is unique, and the right choice depends from your specific situation. \ud83c\udfc6<br><br><\/p>\n\n\n<style>.kb-row-layout-id55678_ac9ff9-dd > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id55678_ac9ff9-dd > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id55678_ac9ff9-dd > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:826px;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-md, 2rem);grid-template-columns:minmax(0, calc(30% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)))minmax(0, calc(70% - ((var(--global-kb-gap-md, 2rem) * 1 )\/2)));}.kb-row-layout-id55678_ac9ff9-dd{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;overflow:clip;isolation:isolate;}.kb-row-layout-id55678_ac9ff9-dd > .kt-row-layout-overlay{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;}.kb-row-layout-id55678_ac9ff9-dd{background-color:#f0f4ff;}.kb-row-layout-id55678_ac9ff9-dd > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id55678_ac9ff9-dd > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr) minmax(0, 2fr);}}@media all and (max-width: 767px){.kb-row-layout-id55678_ac9ff9-dd > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id55678_ac9ff9-dd alignnone kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-right-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle\">\n<style>.kadence-column55678_c88e50-30 > .kt-inside-inner-col{display:flex;}.kadence-column55678_c88e50-30 > .kt-inside-inner-col,.kadence-column55678_c88e50-30 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column55678_c88e50-30 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column55678_c88e50-30 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column55678_c88e50-30 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column55678_c88e50-30{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_c88e50-30{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_c88e50-30 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column55678_c88e50-30 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column55678_c88e50-30{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column55678_c88e50-30{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_c88e50-30{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_c88e50-30 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column55678_c88e50-30 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column55678_c88e50-30{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_c88e50-30{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column55678_c88e50-30 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column55678_c88e50-30 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column55678_c88e50-30\"><div class=\"kt-inside-inner-col\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/dexxter.be\/wp-content\/uploads\/2024\/06\/14.png\" alt=\"\" class=\"wp-image-30303\"><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column55678_1dc4be-d6 > .kt-inside-inner-col,.kadence-column55678_1dc4be-d6 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column55678_1dc4be-d6 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column55678_1dc4be-d6 > .kt-inside-inner-col{flex-direction:column;}.kadence-column55678_1dc4be-d6 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column55678_1dc4be-d6 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column55678_1dc4be-d6{position:relative;}@media all and (max-width: 1024px){.kadence-column55678_1dc4be-d6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column55678_1dc4be-d6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column55678_1dc4be-d6\"><div class=\"kt-inside-inner-col\">\n<p class=\"has-text-align-left wp-block-paragraph\"><strong>Did you know.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Want to learn more about entrepreneurship and accounting? Then be sure to follow a <a href=\"http:\/\/dexxter.be\/zelf-boekhouding-doen-webinars\/\">free webinar<\/a> and\/or <a href=\"http:\/\/dexxter.be\/cursus-zelf-boekhouden-als-eenmanszaak\/\">course<\/a>!<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Are you a self-employed person searching for ways to build up a comfortable pension? Well, the Free Supplementary Pension for the Self-Employed (VAPZ) is an excellent option to achieve that goal. But did you know that there are two types: an ordinary PSPS and a social PSPS? Let&#8217;s dive into the details of these two [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":55681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[69,67,193,65,66,68],"class_list":["post-93998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sole-proprietor","tag-all","tag-landlord","tag-pre-starter","tag-self-employed-in-main-occupation","tag-self-employed-in-secondary-occupation","tag-self-employed-student"],"_links":{"self":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts\/93998","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/comments?post=93998"}],"version-history":[{"count":1,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts\/93998\/revisions"}],"predecessor-version":[{"id":93999,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/posts\/93998\/revisions\/93999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media\/55681"}],"wp:attachment":[{"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/media?parent=93998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/categories?post=93998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dexxter.be\/en\/wp-json\/wp\/v2\/tags?post=93998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}