IPT : Belgian 80% rule 2026 : your supplementary pension margin
Calculate your remaining supplementary pension margin (annual annuity) under the FSMA 80% rule. For company directors. Free.
Your situation
What you usually pay yourself, excluding any exceptional bonus.
From the start of your professional career to the legal retirement age.
Don’t know this amount? Use our state pension tool, or mypension.be for your actual career record, then enter the result here. This field deliberately has no pre-filled value.
All plans combined (IPT, group insurance) as employee or self-employed.
Enter your remuneration, years of service, and estimated state pension.
An annuity cap, not a premium formula
The FSMA (Belgian financial services and markets authority) caps the sum of your state and supplementary pension, expressed as an annual annuity, at 80% of your last normal annual gross remuneration. Converting this cap into an annual premium to pay depends on the actuarial tables specific to your own group insurer, a figure we never guess.
Why your state pension is an essential link
Your supplementary pension margin depends directly on the amount of your already-estimated state pension. That's why this field has no default value: an unreliable estimate would give a result that looks precise but isn't. Use our state pension tool or mypension.be to estimate it from your actual career record.
What this tool does not do
Does not calculate an annual premium (requires an actuarial coefficient specific to your insurer), does not apply to self-employed individuals (PLCIPP, different formula), does not cover the tax treatment on payout or back-service funding, and never suggests increasing your remuneration.
Frequently asked questions
Does this tool calculate the maximum premium I can pay this year?
No. The 80% rule (FSMA) caps the sum of your state and supplementary pension expressed as an ANNUAL ANNUITY, not directly a premium. Converting this cap into a premium requires an actuarial capitalisation coefficient (technical rate, mortality table) specific to each group insurer, not officially fixed, we don’t guess it. Your group insurer will make this conversion for you.
Why doesn’t the "estimated state pension" field have a default value?
Some unofficial sources use an approximate flat rate ("about 25% of your last gross salary"), but this figure is confirmed by no official source and varies widely depending on your actual career. Rather than stacking an unsourced approximation onto the calculation, we ask for your own estimate (via our state pension tool or mypension.be).
What is the N/40 ratio?
The 80% rule applies proportionally to your career: a director who started their company later, with fewer possible years of service until retirement, sees their cap mechanically reduced compared to a full 40-year career.
Does this tool advise me to increase my remuneration to free up more margin?
No, never. This tool calculates a legal cap at a given remuneration level, it makes no recommendation on the level of remuneration you should pay yourself, which is a much broader strategic choice to discuss with your accountant.
Does this also apply to self-employed individuals (PLCIPP)?
No. Self-employed individuals follow a different formula (80% of the average taxable professional income over the last 3 years, not current remuneration), not covered by this tool.
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