{"type":"document","data":{"id":"b7a31342-41c4-4ea4-8b66-c99a965ca8b6","localeString":"en-GB","publishDate":"2026-05-01T00:01:00.198+02:00","contentType":"onecms:productPage","hasMacro":false,"flexPageMetadata":{"afmBanner":false,"robotInstruction":{"noIndex":false,"noFollow":false},"description":"Take out a PSPS to build up your pension capital and pay less tax. Discover the PSPS pension plan!"},"mainHeaderZone":{"componentType":"productHeader","cta":{"componentType":"cta","textLink":{"url":"https://ebanking.ing.be/banking/bset/intake-insurance?flow-step=ins-your-question","text":"Request your pension plan"}},"secondaryCta":{"textLink":{"url":"/en/business/services/contact-us","text":"Not a customer yet?"}},"coreHeader":{"body":"Build up a nice pension capital. As a self-employed person, it is best to provide a supplementary capital on top of your statutory pension. That is why ING offers you a fiscally advantageous life insurance pension plan, insured via AXA Belgium. With the Free Supplementary Pension for the Self-Employed (FSPSE) you can build up a nice pension capital for later and already pay less taxes and social security contributions today.","headerImage":{"transformBaseUrl":"https://assets.ing.com/transform/5b8fc273-58cc-4d2c-9a2b-04d3b9e8d868/pension-self-employed-business-1920","type":"image","width":1920,"original":"https://assets.ing.com/m/332d21de4621c301/original/pension-self-employed-business-1920.jpg","extension":"jpg"},"title":"Pension plan for self-employed","subtitle":"Free Supplementary Pension for the Self-Employed. Insurer : AXA Belgium.","promoText":"Get a supplementary pension and benefit from tax advantages.","promoStickerLayout":"None"},"backLink":{"textLink":{"url":"/en/business/insurance","text":"Insurance"}}},"flexZone":{"flexComponents":[{"componentType":"sectionTitle","title":"PSPS in a nutshell"},{"componentType":"productFeatures","image":{"transformBaseUrl":"https://assets.ing.com/transform/1e337b97-55fd-4b83-a8d9-fa8ab6cca6a5/Woman-formal-broken-vase-insurance-scene","type":"image","width":1200,"original":"https://assets.ing.com/m/7202feb6b67ea8f2/original/Woman-formal-broken-vase-insurance-scene.svg","extension":"svg"},"highlighted":false,"items":[{"body":"For self-employed persons in their main profession, secondary profession and assisting spouses of at least 18 years of age. With the possibility of deducting the amounts saved as professional expenses","title":"For self-employed"},{"body":"You benefit from tax advantages and pay less social security contributions.","title":"Double savings"},{"body":"You can use part of your capital at any time for the purchase or renovation of a property in the European Economic Area.","title":"Advance possible"},{"body":"The interest rate is guaranteed and is reviewed on a yearly basis.","title":"Guaranteed return"},{"body":"You can combine the advantages of the FSPSE with other pension savings plans (Individual Pension Commitment and Pension Agreement for the Self-Employed) for a nice capital in your pension. For more information, contact your ING banker for professionals.","textLink":{"url":"/en/business/insurance/professional-pension-company-director","text":"Individual Pension Commitment (IPC)"},"title":"Combinable"}]},{"componentType":"sectionTitle","title":"What is the contract duration and the minimum amount ?"},{"componentType":"paragraph","richBody":{"value":"<p>You can make deposits up to the age of your statutory pension and longer in case you continue to work and pay social security contributions. The minimum duration of the contract is <strong>5 years</strong>.</p><p>The minimum premium amount is 100 euros per year.</p>"}},{"componentType":"sectionTitle","title":"Less taxes and social security contributions"},{"componentType":"paragraph","richBody":{"value":"<ul><li><strong>Take advantage of tax benefits </strong>: you can deduct the amount of contributions paid as professional expenses.</li><li><strong>Pay less social security contributions </strong>: because your contributions are tax-deductible, the professional income that serves as the basis for calculating your future social security contributions also decreases.</li></ul>"}},{"componentType":"sectionTitle","title":"Deposit as you wish"},{"componentType":"paragraph","richBody":{"value":"<ul><li>Choose the frequency and amount of your deposits : you pay your premiums monthly, quarterly or annually. You decide how much you save with a minimum of 100 euros per year. The maximum amount is 4,000.44 euros per year for the ordinary Free Supplementary Pension for Self-employed (FSPSE) and 4,602.71 euros for the social FSPSE (2025). With this social FSPSE you enjoy extra protection via the solidarity section in the event of death or incapacity for work.</li></ul>"}},{"componentType":"sectionTitle","title":"Return and costs"},{"componentType":"paragraph","richBody":{"value":"<p>The guaranteed interest rate is reviewed each year on January 1st of the year and is guaranteed until December 31st of the same year. The entire reserve and the new deposits benefit from it :</p><ul><li>the interest rate in effect until it changes,</li><li>a possible profit sharing.</li></ul><p><strong>Costs</strong></p><ul><li>Entry fee on premium : max. 6%</li><li>Other costs : a monthly management fee of 1,5 euro.</li></ul><p><strong>Taxation Distribution Capital</strong></p><p>The capital is taxed on the basis of a notional (°) interest rate (maximum 5% of the capital) for 10 to 13 years. The profit participation is exempt from tax.</p><p>(°) between 10 and 13 years, you will have to mention a percentage of that capital as a pension on your tax return. The percentage depends on the age at which you receive the capital.</p>"}},{"componentType":"sectionTitle","title":"Benefits and exclusions of the FSPSE"},{"componentType":"paragraph","richBody":{"value":"<p>Payment is made in case of retirement of the insured or if the insured has not yet retired at the end date of the contract or in the event of the insured&apos;s death before retirement. The payment is not due in the following circumstances :</p><ul><li>in the event of death resulting from suicide, which occurs less than one year after the conclusion of the contract. The same principle applies to any increase in risk capital from the date of this increase;</li><li>in the event of death as a direct or indirect consequence of war between different States or similar acts or civil war;</li><li>in the event of death resulting from a popular movement or insurrection.</li></ul>"}},{"componentType":"sectionTitle","title":"Protect yourself and your loved ones"},{"componentType":"paragraph","richBody":{"value":"<ul><li>Disability coverage to protect against the consequences of a long-term illness, depression, or accident</li><li>Death coverage to protect your family in the event of premature death.</li></ul><p>Read the Financial Information Sheet for the <a href=\"http://assets.ing.com/m/7015379a4a83aefb/FIF-VAPZ-FR.pdf\">ordinary FSPSE (Free Supplementary Pension for Self-employed) (FR) and the social FSPSE (FR)</a> and the General Terms and Conditions before subscribing and<a data-type=\"internal\" href=\"/en/business/services/contact-us\"> </a><a data-type=\"internal\" href=\"/en/business/services/contact-us\">contact us</a> to find out more about the guarantees, exclusions and charges.</p>"}},{"componentType":"sectionTitle","title":"Interested ?"},{"componentType":"paragraph","richBody":{"value":"<ul><li>Read the Financial Information Sheet for the <a href=\"http://assets.ing.com/m/7015379a4a83aefb/FIF-VAPZ-FR.pdf\">ordinary FSPSE (Free Supplementary Pension for Self-employed) (FR) and the social FSPSE (FR)</a> and the General Terms and Conditions before subscribing and contact us to find out more about the guarantees, exclusions and charges.</li><li><a data-type=\"internal\" href=\"/en/business/services/contact-us\">Contact us</a></li><li>Already have a FSPSE? <a data-type=\"internal\" href=\"/en/business/services/contact-us\">We recalculate it</a> so that you pay less social security contributions (tool in French)!</li></ul>"}},{"componentType":"sectionTitle","title":"Complaints"},{"componentType":"paragraph","richBody":{"value":"<p>Our Complaints Department and Ombudsman are there to help you.  </p><p><a href=\"https://www.ing.be/en/individuals/services/complaint-handling\">How do I submit a complaint? </a></p><p>This complaint will be forwarded to AXA who will handle it.</p>"}},{"componentType":"sectionTitle","title":"Legal information"},{"componentType":"paragraph","richBody":{"value":"<p>The FSPSE (Free Supplementary Pension for Self-employed) is an insurance subject to Belgian law. It is offered to you, subject to acceptance, by:</p><p><strong>Insurance broker</strong></p><p>ING Belgium nv, insurance broker, registered with the Belgian Financial Services and Markets Authority (FMSA) under code 0403200393. Company headquarters: Marnixlaan 24, B-1000 Brussels - Brussels Register of Commerce - VAT No. BE 0403.200.393 - <a data-type=\"internal\" href=\"/en/business\">www.ing.be</a> - BIC: BBRUBEBB - IBAN: BE45 3109 1560 2789.</p><p><strong>Insurer</strong></p><p>AXA Belgium, public limited insurance company authorised under no. 0039 to exercise in the life and non-life branches (KB04-07-1979, BS 14-07-1979) with the National Bank of Belgium located at de Berlaimontlaan 14 in B-1000 Brussels - Headquarters: Troonplein 1 - B-1000 Brussels (Belgium) - Website: <a href=\"https://www.axa.be/ab/NL/bank-of-verzekeringen/Pages/bank-of-verzekeringen.aspx\">www.axa.be</a> - Tel.: 02 678 61 11 -Fax: 02 678 93 40 - Crossroads Bank for Enterprises (CBE) No.: VAT No. BE 0404.483.367 Brussels Register of Commerce No. 7.06.5833 - 0616.</p><p><strong>The insurance policies and conflicts of interest</strong> : you can find general information about the insurance policies and a description of the conflict of interest policy, including the benefits:</p><ul><li>of ING Belgium nv, as insurance intermediary: Go to <a data-type=\"internal\" href=\"/en/business\">www.ing.be</a> and then follow &quot;Rates and Regulations &gt; Information and Regulations &gt; Insurance policies&quot;.</li><li>of AXA Belgium, as insurance company: go to <a href=\"https://www.axa.be/fr/particuliers\">www.axa.be</a>.    </li></ul>"}},{"componentType":"sectionTitle","title":"Services and contact"},{"componentType":"cards","cards":[{"componentType":"serviceCard","cardType":"service","cardSize":"small","title":"Insurances","intro":"Report damage, change or download insurance","image":{"transformBaseUrl":"https://assets.ing.com/transform/2d4e4d8d-936e-4347-92f1-9d4e4c001936/umbrella","type":"image","width":160,"original":"https://assets.ing.com/m/34fab1afc809844b/original/umbrella.svg","extension":"svg"},"link":{"url":"/en/business/services/my-business-insurances"}},{"componentType":"serviceCard","cardType":"service","cardSize":"small","title":"Simulate your pension","intro":"What is your monthly deposit amount and estimated savings amount at the time of your retirement?","image":{"transformBaseUrl":"https://assets.ing.com/transform/b42bcf7f-4ef3-4bb2-9cb8-1ff68f306559/Functionalities-Filter_Outline","type":"image","width":32,"altTextNL":"\"\"","original":"https://assets.ing.com/m/3b1df0b0923bacd4/original/Functionalities-Filter_Outline.svg","extension":"svg"},"link":{"url":"https://campaigns.axa.be/optiext/optiextension.dll?ID=nPTAe7XiYg21owRReJDi2wH7Vx4pcehrfwYTHkmdNiG22_Wqdm2SFDHOnBP6W7Zu5FBuAIUNH6a5ny&LANG=FR"}}]},{"componentType":"paragraph","richBody":{"value":"<p></p>"},"textLinks":[{"url":"/en/business/services","text":"More services and how to contact us"}]}]},"complementaryZone":{"flexComponents":[{"componentType":"sectionTitle","title":"Also interesting!"},{"componentType":"cards","cards":[{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"Supplementary pension in 2026: what’s changing for the self-employed?","body":"How can you continue to plan tax-efficiently under the new framework?","image":{"transformBaseUrl":"https://assets.ing.com/transform/e48fb006-efa0-4f1b-9698-11698eb6657f/Man-celebrates-in-the-morning-artikel-aanvullend-pensioen-in-2026","type":"image","width":5700,"original":"https://assets.ing.com/m/6de57337bc5db595/original/Man-celebrates-in-the-morning-artikel-aanvullend-pensioen-in-2026.jpg","extension":"jpg"},"date":"2026-03-02","link":{"url":"/en/business/insurance/supplementary-pension-2026-self-employed"}},{"componentType":"articleCard","cardType":"article","cardSize":"medium","title":"5 reasons to build a supplementary pension through your company","body":"Is saving through the second pillar pension worth it? Read how to do this thoughtfully.","image":{"transformBaseUrl":"https://assets.ing.com/transform/b3a01cdb-29f8-4d03-8aa1-72c54ae938f0/Mature-businessman-in-suit-stretching-out-his-arms-in-front-of-a-glass-building","type":"image","width":1920,"original":"https://assets.ing.com/m/b870bbd7f633505/original/Mature-businessman-in-suit-stretching-out-his-arms-in-front-of-a-glass-building.jpg","extension":"jpg"},"date":"2025-10-22","link":{"url":"/en/business/insurance/supplementary-pension-company"}},{"componentType":"productCard","cardType":"product","cardSize":"medium","title":"Pension Agreement for the Self-Employed (PASE)","intro":"Increase your supplementary pension savings.","image":{"transformBaseUrl":"https://assets.ing.com/transform/d5ebeaf8-b4f2-43f8-8527-c85b3a5f3fb1/poz-1920","type":"image","width":1920,"original":"https://assets.ing.com/m/3844df13faf93c1d/original/poz-1920.jpg","extension":"jpg"},"link":{"url":"/en/business/insurance/pension-agreement-self-employed"}},{"componentType":"productCard","cardType":"product","cardSize":"medium","title":"Individual Pension Commitment (IPC)","intro":"Have your company pay your pension\r\npremiums.","image":{"transformBaseUrl":"https://assets.ing.com/transform/f6d3bfd2-0887-417c-8611-825da9cffe1c/pension-company-director-1920","type":"image","width":1920,"original":"https://assets.ing.com/m/45003485423be51c/original/pension-company-director-1920.jpg","extension":"jpg"},"link":{"url":"/en/business/insurance/professional-pension-company-director"}}]}]}}}