2023-11-04 12:30:00
Today there are 2.25 million pensioners in our country: a quarter are self-employed or people who have had mixed careers. For a single person, the minimum pension on the self-employed side is 1,669.74 euros gross per month, just like for employees. And 2,086.52 euros gross if this minimum is paid for a household (a pension for both spouses). “Apart from the minimum, the self-employed retains 60% of their lifestyle through the legal pension,” adds Renaud Francart. Thus for contributions paid on an annual income of 40,000 euros, a monthly pension of 2,000 euros will be paid at the end of the career. For annual income of 70,000 euros, it will be 3,500 euros.
Birth leave: what are you entitled to as a self-employed person?
If the principles for calculating the amount of the pension are therefore now identical for employees and the self-employed, a certain amount of caution is necessary. Several elements must be taken into account. One: the career of a self-employed person is less “linear” than that of an employee, with good years and leaner years, which can slow down the accumulation of the legal pension. Two: if the contributions and pension of the self-employed are calculated on the taxable net (turnover less charges and social security contributions), those of the employee are calculated on the gross salary, which gives him a basis for calculation higher pension for the same net in pocket. Finally, three: in the event of bankruptcy, the self-employed person does not have as extensive coverage as the employee via unemployment benefits.
Social and tax benefits
How to strengthen the legal pension? There are financial instruments that a self-employed person can use to secure the amount of their future pension. First, there is the complementary free pension (PLC) for the self-employed. It is funded by the payment of a maximum amount of 4,500 euros in annual premiums, calculated according to the level of income. The advantage is twofold: social because it allows you to reduce Inami social security contributions and fiscal because the amounts paid are deductible from IPP income.
Finally, high earners can opt for an individual pension commitment (EIP) reserved for self-employed people in a company or for a pension agreement for self-employed workers (CPTI) for self-employed individuals. Here too, there is a tax advantage: in the first case, the premiums are deducted from the company’s income for the calculation of the Isoc; in the second, the self-employed person who pays their own premiums benefits from a tax reduction equivalent to 30% of the amount of premiums paid over the fiscal year.
1699112129
#boost #legal #pension