The gross pension scheme

This scheme is intended for employees who accrue pension on their pensionable salary up to the maximum gross salary of € 137,800.- (2024).

Compose your own gross pension scheme

Each year, the employer pays the pension contributions, the risk premiums and administration fees for its employees. We invest the defined contribution until their retirement date. The amount of the pension is not fixed: the investments may achieve higher but also lower returns. On their pension date, the employee purchases pension with the final pension capital.

The pension contribution the employer pays for its employee is not taxed

In addition, in some cases the employee pays an own contribution, which the employer will deduct from their gross salary. The employee will only start paying taxes at the moment the pension is paid out.

The employers have various options within this scheme

For example, we offer standard actuarial interest rates and various graduated market interest scales. In addition, various contribution-free amounts are available for the defined contribution and the insured survivor’s pension. As an employer, you can also choose from various investment options and additional insurances.

For more information, employers should contact their pensions adviser.

The investment options

We invest according to the lifecycle principle: we coordinate the investments to the employee’s pension date. The employee can choose from 3 investment profiles: defensive, neutral, and aggressive investing.

Defensive lifecycle investment

We invest the pension capital more defensively compared to the standard distribution. Starting fifteen years before the retirement date, we further reduce the investment risk by gradually exchanging the higher-risk investments with lower-risk investments.

Aggressive lifecycle investment

The opposite is possible as well. In that case, we invest the pension capital more aggressively compared to the standard distribution. In other words, we invest at a higher risk. Here we also reduce the investment risk starting fifteen years before retirement date.

Neutral lifecycle investment

This option sits between defensive and aggressive. Here we tailor the distribution of investments to the employee’s retirement age. Each year, we rebalance the investment portfolio, so that we always invest according to the neutral investment profile and your employee does not run any unnecessary risk.

If the employee does not make a choice between defensive, aggressive of or neutral investment, we start from a neutral investment profile.

The additional insurances

In addition to the available defined contribution scheme, a number of additional risk insurances are available.

• Survivor’s pension, possibly taking into account capital already accrued.
• (Voluntary) ANW survivor benefit shortfall insurance
• Waiver of contributions in the event of disability for work
• WIA top-up insurance
• WGA shortfall insurance

Good to know

• We do not charge a surcharge on the insurance rates.
• Our administration records system is user-friendly. For example, the employer receives a notification if the invoice and specification are ready and documents can be signed digitally.
• Every employer will be appointed a fixed point of contact they can turn to for questions.
• All our communication is available both in Dutch and English.
• You have the option to conduct pension presentations in cooperation with the pensions adviser.
• Workshops and 1-on-1 pension interviews with employees are available on request and at additional costs.
• We give the mortality profit to the employees.
• We do not charge costs for activities such as a value transfer and equalisation in the event of a divorce.

The costs

We make a distinction between costs for the employer and costs for its employees.

Costs for the employer:

• One-off implementation costs (max € 500.-)
• Administration fees: € 40 – € 60 per employer per year
• Pension contributions and risk insurance premiums

Costs for the employees:

• Investment Charges
• Contributions for voluntary pension accrual
• Premium for voluntary ANW survivor benefit shortfall insurance

Contract term & notice period

The duration of the contract is 1 tot 5 years It is possible to terminate the contract early without any additional costs In that case, a notice period of three months applies.