What is RVU?
An early-exit arrangement can bridge income until AOW age. Terms are agreed with the employer or through a collective labour agreement. The arrangement targets employees doing demanding work who cannot remain healthy while working until AOW age. Collective bargaining parties define and substantiate eligibility; there is no uniform national requirement such as 25 years of service.
Which amounts apply in 2026?
The base amount is €2,357 gross a month. From 2026, up to €300 additional gross fiscal headroom is available, aimed at employees with a low income or little supplementary pension. The total statutory threshold exemption is therefore €2,657 a month for at most 36 months before statutory AOW age. Check separately whether your agreement uses the additional headroom and which payment you qualify for.
The employer may owe an RVU levy on the portion outside the exemption. Its rate is 57.7% in 2026, 64% in 2027 and 65% from 2028. This employer levy differs from tax on your payment. RVU is taxable income for you; there is no universally guaranteed net amount.
No automatic end date in 2028
The structural exemption applies from 1 January 2026. Government and social partners periodically assess whether changes are needed; the first three-year review is in 2028. This is not a statutory general expiry date for all new RVU arrangements.
Check your whole income position
Before ending employment, ask about eligibility, application deadlines, duration, indexation, rules on new work and consequences of death. Ask your pension administrator what happens to accrual and partner cover. Have UWV assess the proposed agreement’s effect on any WW or WIA entitlement; those rights are not simply automatically frozen or replaced by RVU.
Compare gross and net income, taxes, allowances and pensions at different start dates. Have the employment-law and benefit consequences assessed before signing a termination agreement.
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
Will I automatically receive €2,657 gross a month?
No. This is the maximum fiscal threshold for 2026 including the additional €300. Your entitlement and payment depend on the applicable agreement.
Does the exemption end in 2028?
Since 2026 the exemption is structural with review points. The 2028 review is not an automatic expiry date.
Sources and reference date
Reference date: 28 October 2026. Check your own scheme and current conditions before deciding.