On the salary received in excess of € 137,800 (2024), employees can no longer accrue an ‘ordinary’ pension. That is why Pension Now (PPI) and the Zwitserleven Exclusive Pension have been expanded with the Zwitserleven Net Pension. It allows employees to voluntarily accrue a pension on the salary in excess of €137,800 (2024). A net pay surviving dependants' pension is also possible within the Zwitserleven Net Pension.
Please contact Zwitserleven for a Net Pension proposal.
Zwitserleven Net Pension summarised
- The employer decides whether the Zwitserleven Net Pension is offered to employees.
- The employee opts for Zwitserleven Net Pension in MijnZwitserleven.
- The employee can then choose from the available coverages.
- The premiums and costs are paid by the employee. The employer will withhold these premiums and costs from the employee's salary.
- No capital gains tax on the value of the net pay pension.
- The pension capital is not taxed in box 1 and is paid out without withholdings.
- Flexible: the employee can choose whether to take part and how much he or she wants to pay.
- No medical guarantees. Only a net pay surviving dependants’ pension is also an option.
The employee in control
Employees choose individually whether they want to accrue an extra net pay pension. The minimum contribution is 50% of the net pay pension graduated scale. Each year, the employee can decide to pay in up to 100% of the graduated scale. The investment options are the same as in the basic scheme. The employee can choose HorizonInvestment. If the employer allows it, the employee can also choose ProfileInvestment or FreeInvestment. Similarly, the employee can choose to purchase a net pay surviving dependants’ pension.
Responsible investing
Since 2012 Zwitserleven has been named the most responsible investor among insurers five times. The Dutch Association of Investors for Sustainable Development (VBDO) assessed our holding company VIVAT as part of its 2019 insurers' benchmark. The sustainable investment policy received a high ranking. It was the first time that the holding company was assessed instead of Zwitserleven and Reaal.