Calculation inputs for 2026
We redetermine the calculation inputs for the pension scheme every year. Using these inputs, we calculate, among other things, how much you and your employer will contribute towards your pension and how much pension you will accrue each year as a result. The definitive calculation inputs for 2026 are now known.
In 2026, the total contribution will remain the same in percentage terms. Pension accrual will also remain the same, at 1.875 percent of the gross salary that counts towards your pension. Many of the other inputs are derived from laws and regulations, including the part of your salary over which you do not accrue a pension (the deductible) and the maximum salary that counts towards your pension (the salary limit).
Increase in deductible and the salary limit
The deductible and the salary limit in the basic scheme have increased considerably. The deductible in 2026 will be EUR 19,172 (2025: EUR 18,475), and the salary limit will be EUR 100,731 (2025: EUR 95,236). This is due to an increase in the state pension and in wages in our sector, from which these amounts are derived.
Pension accrual above the salary limit
Do you earn more than the salary limit? Your employer may have opted for a supplementary scheme with PME, also known as the top-up scheme. In that case, you will also accrue pension on the higher part of your salary. This is possible up to a maximum salary of EUR 137,800. This amount remained the same as in 2024 and 2025. You therefore do not accrue any pension with PME in excess of this amount.
Temporary additional partner’s pension
With PME, you can opt for a temporary additional partner's pension, also known as the Anw shortfall insurance. Under this scheme, your partner will receive an additional benefit if you die. We adjust the insured amount and the premium every year on 1 January. In 2026, you can choose from the following insured amounts:
| 2026 | 2025 |
|---|---|
| €9,700 | €9,200 |
| €15,600 | €14,800 |
| €21,500 | €20,400 |
As you can see, the insured amounts have increased. As a result, the contribution will also increase. However, there are two more reasons for the increased contribution:
- For 2026, we need to take into account a slightly higher mortality rate. This is indicated by research into the data of people with a pension at PME. This means that we expect more benefit payments and therefore need to increase contributions.
- Every year, we try to limit the amount of the contribution. We do this with the profit made on this insurance. This year, less profit is available, which means that the contribution increases.
Are you already insured for a temporary additional partner’s pension with us? You will receive a message from us in early 2026. You will then see what this change means for you, and what your new contribution will be. On the page about the temporary additional partner’s pension, you can read how to change or cancel the insurance.
Not yet insured for a temporary additional partner’s pension? Want to know if the additional partner’s pension would suit you? Go to the page below to see how it works and calculate your contribution.
Read more about the temporary additional partner's pension
Would you like to know more?
Would you like to know more about the new calculation inputs? We have listed them for you. With a few calculation examples, we show what the changes mean in practice.