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. For defined contribution schemes, Zwitserleven uses the amounts listed with cent-level precision in its administration.
The amounts for your pension scheme may differ. Check in MijnZwitserleven which figures apply to your pension scheme.
The amounts stated are gross amounts.
| 2026 | 2026 | 2025 | 2025 | |
|---|---|---|---|---|
| AOW | ||||
| Statutory retirement age | 67 years and 0 months | 67 years and 0 months | 67 years and 0 months | 67 years and 0 months |
| State pension benefits | ||||
| Married with partner > statutory retirement age including holiday pay | € 28,757 | € 28,757 | € 27,712 | € 27,712 |
| Single persons including holiday pay | € 20,929 | € 20,929 | € 20,201 | € 20,201 |
| Statutory offset | ||||
| Minimum statutory offset for fully insured pension | ||||
| Average pay 100/75 × single AOW married persons |
€ 19,172 | € 19,171.52 | € 18,475 | € 18,474.88 |
| Final pay 100/66,28 × single AOW married persons |
€ 21,694 | € 21,693.78 | € 20,906 | € 20,905.49 |
| Witteveen 100/70 × single AOW married persons |
€ 20,541 | € 20,540.91 | € 19,795 | € 19,794.51 |
| Minimum statutory offset for pension (partly) under own management | ||||
| Average pay | € 27,906 | € 27,906 | € 26,935 | € 26,935 |
| Final pay | € 31,578 | € 31,578 | € 30,478 | € 30,478 |
| The statutory offset for pensions with an accrual percentage | ||||
| Average pay (≤ 1.701%) | € 15,308 | € 15,308 | € 14,752 | € 14,752 |
| Average pay (> 1.701% - ≤ 1.788%) | € 17,283 | € 17,283 | € 16,655 | € 16,655 |
| Final pay (≤ 1.483%) | € 17,321 | € 17,321 | € 16,692 | € 16,692 |
| Final pay (> 1.483% - ≤ 1.570%) | € 19,554 | € 19,554 | € 18,843 | € 18,843 |
| Pension accrual percentages | ||||
| Average pay | 1.875% | 1.875% | 1.875% | 1.875% |
| Final pay | 1.657% | 1.657% | 1.657% | 1.657% |
| Pension capped limit | ||||
| The pensionable salary is maximum* | € 137,800 | € 137,800 | € 137,800 | € 137,800 |
| Small pension commutation limit | € 632.63 | € 632.63 | € 613.52 | € 613.52 |
| Surviving dependants' benefit insurance | ||||
| Surviving dependants’ benefits total per year 87,5% of 8/7 of the ANW benefit |
€ 21,299 | € 21,298.80 | € 20,355 | € 20,354.64 |
| Surviving dependants’ benefits total per year 100% of 8/7 of the ANW benefit |
€ 24,341 | € 24,341.49 | € 23,262 | € 23,262.45 |
| Statutory minimum wage | ||||
| 23 years and older including holiday pay per year | € 29,735 | € 29,735 | € 28,406 | € 28,406 |
| WIA wage limit | € 79,409 | € 79,409 | € 75,864 | € 75,864 |
* All wage components are eligible for pensionable pay, with the exception of the addition related to private use of the company car.