Regulations relating to the supplementary pension scheme for the self-employed (PLCI) in Belgium have been reformed, including changes to contribution rates and access requirements.

The National Institute for Social Insurance for the Self-Employed (INASTI) confirmed that the maximum rate of ordinary PLCI contributions has risen from 8.17 per cent to 8.5 per cent.

Furthermore, the maximum rate of social PLCI contributions has also increased from 9.4 per cent to 9.78 per cent.

Conditions for accessing the scheme have been relaxed for those who are self-employed on a secondary basis.

The PLCI was previously only accessible to secondary basis self-employed workers who had been self-employed for at least three full calendar years and whose income three years prior reached at least the minimum income of a self-employed person on a primary basis.

These requirements have been relaxed, with any self-employed worker on a secondary basis now able to access the PLCI as long as their income for the third previous year was at least equal to the social security contribution threshold. This threshold was €1,922.16 in 2026.

A self-employed worker on a secondary basis who has not yet been active for three full calendar years can also set up a PLCI, provided they are liable for social security contributions.

The changes have been enacted from 2026 onwards, meaning self-employed workers who have already paid their PLCI contribution for 2026 can made an additional payment up to the new maximum contribution level.

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