What is included?
A contribution rate often applies to a pension base: pensionable salary minus the offset, with relevant limits and part-time factor. Check what the percentage includes and how employer and employee share it. There is no fixed employer share across all sectors.
Administration, advice or amendment costs may be charged separately. Check contracts and invoices; a generic per-employee figure is not a reliable budget for every employer.
A tax limit is not a total price
Under the new tax rules, the ordinary contribution limit for retirement pension and partner pension after retirement is 30% of the pension base. It includes asset management and hedging investment risk. Administration costs and risk premiums for pre-retirement partner benefits, orphan benefits and disability are among the items outside this limit.
The limit is therefore neither a compulsory contribution rate nor a cap on all employer costs combined. Compensation and transitional rules have separate conditions. Do not assume a standard transition reserve without actual agreements.
Changes and early exit
A change may require consultation and individual consent; collective agreements and compulsory participation may distribute powers differently. Cost saving does not freely authorise unilateral changes.
An RVU is a separate arrangement. In 2026 the basic threshold is €2,357 gross monthly within at most three years before AOW; subject to conditions, €300 extra can apply for workers with low income or little supplementary pension. The employer levy outside the exemption is 57.7% in 2026. Check target-group conditions, duration and payroll treatment for the actual arrangement.
What does BPH do?
Bureau Pensioen Hulp has no AFM licence. BPH provides general education and, on request, can introduce you to an external adviser using contact details only. BPH does not provide personal product recommendations, compare products for you or mediate in arranging them. Check an external adviser’s authorisation, services and fees yourself.
Frequently asked questions
Must every employer pay 30%?
No. It is a tax contribution limit for certain pension components, not a mandatory contribution.
Is the employee share the same everywhere?
No. The applicable agreements and scheme determine the split.
Sources and reference date
Reference date: 28 October 2026. Check your own scheme and current conditions before deciding.