Pension through your employer: accrual, premium and new rules

1. Determine which pension scheme applies to you

Request your contract, the applicable collective labor agreement, the pension regulations and the name of the pension provider. In a mandatory industry-wide pension fund, participation can arise from the activities of the company. An employer cannot set aside that obligation by simply saying that a pension is not included in the contract. The precise scope may require research in mixed activities.

An employment condition agreement about pension must be distinguished from the AOW. The AOW is administered by the Social Insurance Bank and depends, among other things, on the years of insurance. Supplementary pension through work ends up with a fund, insurer or other pension provider. A foreign employment period or a self-employed profession may therefore show a different structure than your current Dutch employment contract.

2. Place the pay slip next to the pension provider's details

Check the participation date, salary used, part-time percentage and registered employer. Not every gross pay component automatically counts towards pension accrual. The scheme may also include an earnings offset, known in Dutch as the franchise, or a ceiling. Ask what those terms mean under your own pension rules rather than simply comparing two colleagues’ percentages.

An employee contribution on your pay slip does not in itself prove that the pension provider has received all the correct information and premiums. Compare the pension provider's overview with your contract and salary details. An online overview may have some delay; If a discrepancy persists, ask for a written explanation and a specific correction date. Save old overviews to track later changes.

3. Correct missing pension accrual or incorrect enrolment

Create an overview per period with the agreed hours, salary, premium deduction and registered accrual. First ask what information the employer has sent to the pension provider and what data the pension provider has processed. An error could, for example, be in the start date, a salary increase or a change in working hours. State the deviation as specifically as possible.

If participation was compulsory but you were not enrolled, have an adviser assess how correction can be required. The relationship between employee, employer and pension fund differs from an ordinary wage claim. Equally, do not assume that an unpaid contribution automatically means all cover is lost. The scheme and statutory protection must be considered together, especially in the event of illness or death.

4. The transition to the new pension system

The new pension rules have been in effect since July 1, 2023, but not every scheme switched on the same day. Schemes must comply with the new rules by 1 January 2028 at the latest. Employers, employee representatives and pension providers make choices about the design, the switch and possible compensation. Therefore, use the transition plan and the letters from your own pension provider as a starting point.

A personal projected pension is not a guaranteed outcome under all future economic conditions. Ask which figures are estimates and what assumptions they use. When existing entitlements are converted to the new scheme, known in Dutch as invaren, the explanation and before-and-after comparison matter. A general expectation of higher pensions does not guarantee that every individual amount will rise.

5. Survivor's pension, leave and disability

In addition to your own retirement pension, also check the coverage for partner and children. The form of the survivor's pension and the consequences of leaving employment may change when your scheme is transferred. A registered partnership, cohabitation and a change in the family situation can raise various reporting questions. Ask the pension provider what partner information is known and what supporting documents are required.

Unpaid leave, working fewer hours and long-term illness can have consequences for premiums, accrual or coverage. Some schemes offer a form of premium waiver in the event of disability, but the conditions and application time differ. Discuss this directly with the pension provider. An agreement about wages or leave with the employer does not automatically answer all questions about the pension regulations.

6. A new job, dismissal or a settlement agreement

Upon departure, future accrual through the old employer usually stops, while previously accrued entitlements continue to exist under the scheme. Ask about the consequences for risk coverage, possible continuation and available choices. If you start with a new employer, compare the entire scheme and not just the employee premium percentage on the first pay slip.

Transferring pension value may be possible, but do not decide solely on one higher projected figure. Ask both pension providers about conditions and consequences. A settlement agreement should address pension arrangements, contributions during release from work and any compensation separately. Have any final waiver of claims assessed if missing pension accrual remains disputed.

7. Building a complaint or dispute in a targeted manner

Send a clear question to the party that can correct the suspected error. In case of a data error, ask for correction, in case of missing pieces for information and in case of rejection for the concrete regulation provision. Keep every request recognizable. A general complaint that the pension is too low provides less support than a demonstrable difference in participation date or working hours.

If the issue remains unresolved, use the pension provider’s complaints procedure and ask which external dispute-resolution route applies to that provider. If the dispute concerns the pension promise made as an employment condition, the employer may instead be the party to address. Keep receipt dates and stated deadlines. Targeted legal or pension advice is particularly useful for long periods of missing accrual, transition compensation and loss of risk cover.

Practical checklist

• Collect contract, collective labor agreement, pension regulations and pension provider data.
• Compare start date, salary and part-time percentage with the administration.
• Check partner details and coverage in case of leave, illness or departure.
• Read your own transition letters and the relevant transition plan.
• Request specific corrections in writing and keep old overviews.