Definitive calculation figures for 2025

We redetermine the calculation figures for the pension scheme every year. We then use these figures to calculate, among other things, how much the employer and employee will contribute to the pension (contribution) and how much pension will be accrued annually as a result. The definitive calculation figures for 2025 are now known.

In 2025, the total contribution will remain the same in percentage terms. Pension accrual will also remain the same, at 1.875% of the gross salary that counts towards the pension. Many of the other figures are derived from laws and regulations, such as the amount on which no pension is accrued (the offset) and the maximum pensionable salary.

Increase in offset and maximum pensionable salary under the basic scheme

The offset and maximum pensionable salary under the basic scheme have increased considerably. The offset in 2025 will be EUR 18,475 (2024: EUR 17,545), and the maximum pensionable salary will be EUR 95,236 (2024: EUR 89,382). This is due to an increase in the state pension and in wages in the metalworking and electrical engineering industry (Metalektro), from which these amounts are derived.

Pension above salary limit of EUR 95,236

The fiscal salary limit for pension accrual under the top-up scheme has been set at EUR 137,800. As a result, the amount is the same as in 2024. The salary limit will not be adjusted in 2026 either.

Here you can find all the definitive calculation figures for 2025 and a few calculation examples (in Dutch). This includes the WIA top-up scheme as well as insurance for a temporary additional partner pension (Anw shortfall pension).