Quickly to:
- More opportunities to build up additional gross pension
- Accruing additional gross pension over a period in the past
- Waiver of contributions in the event of occupational disability
- No automatic transfer of accrued benefits for small pensions
- More freedom of choice in the net pay pension scheme
- Same conditions, new names for some insurances
More opportunities to build up additional gross pension
Through PensioenAanvullen, your employees can build up additional pension. They can choose whether to contribute a fixed amount per month or an amount as a percentage of the tax allowance. Your employees can also opt to make a one-time additional pension contribution. The extra contribution is deducted from the gross salary.
Is it agreed in your pension scheme that your employees automatically contribute extra pension? And does an employee indicate within 1 month of joining the pension scheme that they do not want this? Then the termination applies from the start of participation in the pension scheme, and the extra contribution will be refunded. If your employee informs us later that they want to stop with PensioenAanvullen, this will stop from the first of the following month.
Accruing additional gross pension over a period in the past
Can your employees build up additional pension according to the pension scheme? This is now also possible for the past months within the calendar year. Your employee can make this choice in MijnZwitserleven, and it always concerns a one-time amount.
Good to know: it is not possible to build up additional pension for the period before September 1, 2024.
Waiver of contributions in the event of occupational disability
You may have insured your employees for the risk of occupational disability. This means that the accrual of their pension will continue without them having to pay contributions. This is known as a waiver of contributions in case of occupational disability. This waiver may apply to both an employee’s basic contribution and their gross additional contribution. You will now pay a risk premium for this.
If your pension scheme includes the possibility for your employees to build up additional pension funds, your employees will be able to choose to contribute a fixed amount per month or an amount as a percentage of their tax-facilitated maximum.
- If your employee opts for a percentage, their additional monthly contribution will also automatically change if their salary changes. The additional contribution will also change due to a change in the age group in which the employee falls.
- If your employee opts for a fixed monthly amount, their additional monthly contribution will not change in the event of a change in salary or age.
The premium for the waiver of contributions in the event of occupational disability depends on the choice made by your employee. If your employee opts for a percentage of their tax-facilitated maximum, the premium we will charge will be higher than for a fixed amount. This is because the amount for which a waiver of contributions is granted will increase as your employee grows older and will not remain the same, as is the case with a fixed monthly amount.
You will find the rates in your amended administration agreement. The invoice specification will show you the premium we will charge for waiver of contributions in the event of occupational disability for the employee’s additional contribution.
More freedom of choice in the net pay pension scheme
Your employees can build up net pay pension on the salary above €137,800 (2024), if this is agreed upon in your pension scheme. They can choose a fixed amount per month or an amount as a percentage of the tax allowance per month. The contribution is deducted from the net salary. There is no deadline for making this choice.
Within the net pay pension scheme, a net orphans pension is automatically insured for any children and a net partners pension if the partner is known to us. Your employees can choose to terminate these insurances separately. Your employees no longer need to fill out a waiver to stop the partners pension.
Employees participating in the net pay pension scheme have two separate policy numbers: one for the gross pension scheme and one for the net pay pension scheme.
Same conditions, new names for some insurances
Since September 1, 2024, a few components of the pension scheme will have different names.
- The Anw shortfall insurance is now the Surviving Dependants’ Bridging Pension
- The WIA base pension is now the Occupational Disability Pension under the WIA salary limit
- The WIA top-up pension is now the Occupational Disability Pension above the WIA salary limit
The terms and conditions of these policies and the amount of the cover have not changed. Also elipsLife is still the risk insurer.