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.