You accrue pension in the basic scheme by default via your gross salary. This is permitted up to a gross salary of € 128.810 (maximum within the tax rules 2023). If your salary is higher, this means that you accrue less income for later than you would be able to. If you die, your partner will receive a partner's pension on your salary only up to the maximum within the tax rules.
Pensioen Plus allows you to build up pension on the part of your salary that exceeds the maximum within the tax rules. Pensioen Plus is a net pension scheme. This means that you pay a contribution for this via your net salary. You do not have to pay box 3 tax on the value of your investments. And you do not pay income tax on the pension benefit. You decide for yourself whether you want to participate and which pensions you want to supplement.
In the case of Pensioen Plus, you cannot buy a guaranteed pension with Pension Click.
Read more about Pensioen Plus (Dutch only)
Check your Pension 1-2-3 at mijn.nn to see whether Pensioen Plus is part of your pension scheme.
If your personal situation changes, it often has consequences for your pension. Read here what
possibilities you have to make your own choices in specific situations.
With the information your employer communicates to us, we assess whether you can participate. If so, you are automatically insured for package 1. You will then receive a proposal from us, including worked examples for both packages and the choices you can make. Such as your choice of whether or not to participate in a package, your contribution and investment profile.
Are you curious to know more? Read more information about Pensioen Plus (Dutch only).
Did you accrue a net pension with your previous employers? If so, you can transfer the value to your new pension scheme with us. This is called incoming value transfer. Ask your adviser whether this is an interesting option for you. Please contact us for a proposal.
If you leave employment, the partner's and orphan's pension insurance stops in the event of death before the retirement date. No value has been built up.
When you leave employment, you can no longer contribute to supplement your pensions via Pensioen Plus package 2. The value of your investments can still increase or decrease. On your retirement date, you can buy a net pension benefit with your pension capital.
Package 2 and your choice of a partner and/or orphan's pension before the retirement date
Depending on your choice of package during your membership, the following has been arranged for your surviving dependants. You can easily inform us of any changes via the 'Pensioen Plus' form.
If you wish to use this arrangement, communicate your choice within 30 days of leaving employment.
Package 2 in combination with package 1
As soon as we know you have a partner, package 1 is automatically insured, even if you are already participating in package 2. You can waive package 1 or opt for another package combination within Pensioen Plus. You will receive a proposal from us containing the various options.
If you have left employment and subsequently meet a new partner and you have accrued pension via package 2, we will ensure by default that your partner and/or children will receive an income if you die before the retirement date.
In that case, 90% of the value of the investments within Pensioen Plus will become available to your partner and/or children under the age of 30. They must use this to buy a pension benefit within the tax rules. This arrangement will, however, result in a lower retirement pension.
Any partner's pension for an ex-partner will not be included of course.
If you do not wish to supplement your partner's and orphan's pension with Pensioen Plus before the retirement date, communicate this to us using the 'Pensioen Plus’ form. Your partner must also sign the form.
Remember! If you choose this option and you die before the retirement date, there will be no benefit from Pensioen Plus for your partner and/or children, either at that time or from the retirement date.
If you opt now not to supplement the partner's and orphan's pension before the retirement date, you can change this option at a later time. In this case too, you do so using the form.
Remember! If you start cohabiting, you must register your partner yourself with your employer or with us. Your municipality will automatically notify us of a marriage or registered partnership. After your retirement date, it will no longer be possible to register a new partner for this pension scheme.
Have you opted for package 1? If your relationship ends, package 1 stops. This is a risk-based insurance. This means that no value is built up to divide between the ex-partners. If you die before the retirement date, there will be no benefit for your ex-partner and/or children in the event of death.
The statutory rules for the distribution of accrued pension (Dutch only) also apply to Pensioen Plus.
If you have package 2 with supplementary partner's and orphan's pension before the retirement date, your ex-partner will be entitled to the following: If you die before the retirement date, 90% of the value of your investments within Pensioen Plus – up until the time that the relationship has ended – will be available to your ex-partner and possibly your children. This value must be used to purchase a net pension benefit within the tax rules.
The contribution you pay for package 2 after the end of your relationship is for:
If you have children aged under 30 and you want to arrange a supplementary benefit for them if you die before the retirement date, then go to nn.nl/pensioenplus and complete the 'Pensioen Plus’ form.
If you do not have a partner on the retirement date, you can convert the partner's pension built up after the end of your relationship to a higher retirement pension for yourself.
Remember! You must inform your employer or us of the termination of your cohabitation. Your municipality will automatically notify us of a divorce or the end of a registered partnership.
If you have a ‘waiver of contribution in the case of occupational disability’, we will pay the contribution for that part for which you are occupationally disabled.
For package 2, we will pay your contribution only if you have contributed for at least two consecutive years prior to your occupational disability. We take as a basis your contribution on your first official day of sickness according to the Dutch Employee Insurance Agency (UWV).
The UWV will inform us of any change in your occupational disability. This may have consequences for the contribution we pay for you.
The standard retirement age for Pensioen Plus is 68. If the retirement age in your Persoonlijk Pensioen Plan is lower, that lower age will count as the retirement age.
We will notify you of the value of your investments and the options available to you six months before the retirement date. If you want to take early retirement, apply for your pension with us no later than two months before you want to retire. We can then arrange it for you on time.
Your partner and/or children will receive the pension benefit of package 1 if you die before the retirement date and are still a member of this scheme. Your partner will receive this pension for life. Your children may receive an orphan’s pension. The pension regulations of Pensioen Plus explain exactly how this works.
Package 1 is a supplement to the partner's and orphan's pension before the retirement date of the Persoonlijk Pensioen Plan.
If you have a partner and you die after the retirement date, he or she will receive the partner's pension that you purchased when you retired. Your partner will receive this pension for life.
If you have package 2 with supplementary partner's and orphan’s pension before the retirement date and you die before the retirement date, 90% of the value of the investments within Pensioen Plus will become available to your partner and/or children under the age of 30. They must use this to buy a pension benefit within the tax rules. This arrangement will, however, result in a lower retirement pension for you.
If you have package 2 without supplementary partner's and orphan’s pension before the retirement date and you die before the retirement date, the value of the investments within Pensioen Plus will not become available to your partner and/or children.
Remember! If you start cohabiting, you must register your partner yourself with your employer or with us. Your municipality will automatically notify us of a marriage or registered partnership. After your retirement date, it will no longer be possible to register a new partner for this pension scheme.