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 for your pension scheme may differ. Check in MijnZwitserleven which figures apply to your pension scheme.

The amounts stated are gross amounts.

  2022 2021
Statutory retirement age 66 years and 7 months 66 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 pay 1.875% 1.875%
Final pay 1.657% 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.