Base and example
Pensionable pay does not always include every gross-pay component. Offset, salary limit and part-time factor can matter. A hypothetical full-time example: €50,000 pay minus an €18,000 offset gives a €32,000 base. At 25% total contribution this is €8,000 annually. If the employee pays one third, that is approximately €2,666.67 yearly; the employer pays the rest.
These figures are not statutory 2026 norms. Part-time calculations follow the scheme; subtracting a full offset from actual part-time pay is not a general rule.
Payslip and tax
In a tax-qualified gross pension scheme, employee contributions are generally processed before payroll tax. Do not deduct an already processed contribution again on your return. Net pension follows different rules. Not every annual wage statement lists a separate contribution total.
The later tax rate is not lower for everyone. Total income, brackets and credits determine the result.
New rules
New accrual generally uses an age-independent rate, with transitional protection for certain existing progressive rates. The 30% tax limit concerns certain pension components and excludes some costs and risk premiums;33% is not a universal total cap including every surcharge.
Changing the split requires a valid legal basis. On becoming self-employed, check compulsory participation or voluntary continuation. Disability contribution waiver is not a general payment arrangement for financial hardship.
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
Is the split always two thirds/one third?
No. That is only an example; your scheme determines the actual split.
Can I deduct the withheld gross contribution again?
Not if it has already been correctly processed before payroll tax.
Sources and reference date
Reference date: 28 October 2026. Check your own scheme and current conditions before deciding.