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.
| 2023 | 2022 | |
|---|---|---|
| Statutory retirement age | 66 years and 10 months | 66 years and 7 months |
State pension benefits |
||
| Married with partner > statutory retirement age including holiday pay | € 24.483 | € 22.202 |
| Single persons including holiday pay | € 17.970 | € 16.331 |
Statutory offset |
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| Minimum statutory offset for fully insured pension | ||
| Average pay | € 16.322 | € 14.802 |
| Final pay | € 18.470 | € 16.749 |
| Minimum statutory offset for pension (partly) under own management | ||
| Average pay | € 23.962 | € 21.775 |
| Final pay | € 27.114 | € 24.640 |
| The statutory offset for pensions with an accrual percentage | ||
| Average pay (≤ 1,701%) | € 13.033 | € 11.819 |
| Average pay (> 1,701% - ≤ 1,788%) | € 14.714 | € 13.343 |
| Final pay (≤ 1,483%) | € 14.747 | € 13.373 |
| Final pay (> 1,483% - ≤ 1,570%) | € 16.647 | € 15.096 |
Pension accrual percentages |
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| The maximum tax accrual percentages per year of service for old-age pension | ||
| Average pay | 1,88% | 1.875% |
| Final pay | 1,66% | 1.657% |
Pension capped limit |
||
| The pensionable salary is maximum* | € 128.810 | € 114.866 |
| Small pension commutation limit | € 594.89 per year | € 520,35 per year |
Surviving dependants' benefit insurance |
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| Surviving dependants’ benefits total per year | € 17.859 | € 16.201 |
Statutory minimum wage |
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| 23 years and older including holiday pay per year | € 25.070 | € 22.356 |
| WIA wage limit | € 66.956 | € 59.706 |
* All wage components are eligible for pensionable pay, with the exception of the addition related to private use of the company car.