Netherlands

Changes statutary pension amounts

 

Several statutary pension amounts, including the offset, change per January 1, 2024. The changes to these statutary amounts may be important for you. What exactly does this mean for your payroll administration? Aon lists it for you.

Offset 2024
Do your employees contribute to the premium of the pension scheme? Then the level of the offset of your pension scheme is important. The offset indicates the part of the salary on which an employee does not accrue pension. The higher the offset, the lower the premium and the less pension is accrued. Pension premium is paid on the salary minus the offset. The employees' own contribution for the pension is determined once a year and can change per January 1, 2024. In the event of a change of the parttime percentage, the employee contribution is corrected with the parttime factor.

Where can I find the offset?
In the pension regulations or the introduction letter you can read which offset applies to your pension scheme. You will also find the reference date on which the offset is adjusted annually.

Overview offsets 1 January 2022 1 January 2023  1 January 2024 
10/7 of the single AOW benefit for married couples, including holiday allowance € 15.859 € 17.488 € 18.798
100/75 of the single AOW benefit for married couples, including holiday allowance € 14.802 € 16.322 € 17.545
100/66.28 of the single AOW benefit for married couples, including holiday allowance € 16.749 € 18.470 € 19.853
 

Do you have a different offset than mentioned above? Please contact your retirement contact person at Aon. The consultant will gladly help you.

Legal amounts per January 1st, 2024

  1 January 2022  1 January 2023 1 January 2024
State pension married person, including holiday allowance € 11.101 € 12.241 € 13.158
State pension single person, including holiday allowance € 16.331 € 17.971 € 19.346
Minimum wage (from the age of 21), including holiday allowance € 22.356 € 25.070 € 26.820
WIA earnings limit € 59.706 € 66.956 € 71.628
ANW benefit, including holiday allowance € 16.201 € 17.860 € 19.080
Legal maximum pensionable salary € 114.866 € 128.810 € 137.800
 

If you have an ANW contract, insured with a.s.r. by brokerage of Aon, the insured amount is EUR 15,500.

Do you want to know more?
Do you have questions about the changes to these statutary pension amounts? Or do you want to know the consequences for your payroll administration? Please contact Aon.