Every year, a large number of amounts from the tax and social insurance legislation are indexed. A number of these amounts are also important for pension schemes. You will find a brief overview below. The amounts for your pension scheme may differ. Check in MijnZwitserleven which figures apply to your pension scheme.
The amounts stated are gross amounts.
| 2024 | 2023 | |
|---|---|---|
| Statutory retirement age | 67 years and 0 months | 66 years and 10 months |
State pension benefits |
||
| Married with partner > statutory retirement age including holiday pay | € 26.317 | € 24.482 |
| Single persons including holiday pay | € 19.347 | € 17.970 |
Statutory offset |
||
| Minimum statutory offset for fully insured pension | ||
| Average pay | € 17.545 | € 16.322 |
| Final pay | € 19.853 | € 18.470 |
| Minimum statutory offset for pension (partly) under own management | ||
| Average pay | € 25.796 | € 23.962 |
| Final pay | € 29.190 | € 27.114 |
| The statutory offset for pensions with an accrual percentage | ||
| Average pay (≤ 1,701%) | € 14.009 | € 13.033 |
| Average pay (> 1,701% - ≤ 1,788%) | € 15.816 | € 14.714 |
| Final pay (≤ 1,483%) | € 15.852 | € 14.747 |
| Final pay (> 1,483% - ≤ 1,570%) | € 17.894 | € 16.647 |
Pension accrual percentages |
||
| The maximum tax accrual percentages per year of service for old-age pension | ||
| Average pay | 1,88% | 1.88% |
| Final pay | 1,66% | 1.66% |
Pension capped limit |
||
| The pensionable salary is maximum* | € 137.800 | € 128.810 |
| Small pension commutation limit | € 592,51 per jaar | € 594,89 per jaar |
Surviving dependants' benefit insurance |
||
| Surviving dependants’ benefits total per year | € 19.080 | € 17.859 |
Statutory minimum wage |
||
| 23 years and older including holiday pay per year | € 26.819 | € 25.070 |
| WIA wage limit | € 71.628 | € 66.956 |
* All wage components are eligible for pensionable pay, with the exception of the addition related to private use of the company car.