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Pension figures.

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 stated are gross amounts.

Statutory retirement age66 years and 7 months66 years and 4 months
state pension benefits  
Married with partner > statutory retirement age including holiday pay€ 22.202€ 21.816
Single persons including holiday pay€ 16.331€ 16.061
Statutory offset   
Minimum statutory offset for fully insured pension  
Average pay€ 14.802€ 14.544
Final pay€ 16.749€ 16.458
Minimum statutory offset for pension (partly) under own management  
Average pay€ 21.775€ 21.415
Final pay€ 24.640€ 24.232
The statutory offset for pensions with an accrual percentage  
Average pay (≤ 1,701%)€ 11.819€ 11.614
Average pay (> 1,701% - ≤ 1,788%)€ 13.343€ 13.111
Final pay (≤ 1,483%)€ 13.373€ 13.141
Final pay (> 1,483% - ≤ 1,570%)€ 15.096€ 14.834
Pension accrual percentages   
The maximum tax accrual percentages per year of service for old-age pension  
Average pay1.875%1.875%
Final pay1.657%1.657%
Pension capped limit   
The pensionable salary is maximum*€ 114.866€ 112.186
Small pension commutation limit€ 520,35 per year€ 503,24 per year
Surviving dependants' benefit insurance   
Surviving dependants’ benefits total per year€ 16.201€ 15.985
Statutory minimum wage   
23 years and older including holiday pay per year€ 22.356€ 21.835
WIA wage limit€ 59.706€ 58.311

* All wage components are eligible for pensionable pay, with the exception of the addition related to private use of the company car.