Calculation inputs and examples
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. You will find the inputs below, along with a number of calculation examples.
Pension accrual up to the salary limit
In the table below, you can see which calculation inputs are important for the basic scheme.
| Pension up to the salary limit | 2026 | 2025 |
|---|---|---|
| Deductible | €19,172 | €18,475 |
| Salary limit | €100,731 | €95,236 |
| Accrual rate | 1.875% | 1.875% |
| Total contribution | 27.98% | 27.98% |
| Maximum employee contribution | 10.89% | 10.89% |
- The deductible is the part of your salary on which you do not accrue any pension because you will receive a state pension later on.
- In the basic scheme, you accrue pension up to the maximum salary limit.
| 2026 | ||
|---|---|---|
| Gross annual salary | €50,000 | |
| Deductible | - | €19,172 |
| Salary over which you accrue pension | = | €30,828 |
| Accrual rate | x | 1.875% |
| Gross pension accrual per year | €578.03 |
Pension accrual above the salary limit
The table below shows which key calculation inputs are important for your pension accrual above the salary limit, if any.
| Pension above the salary limit | 2026 | 2025 |
|---|---|---|
| Maximum salary | €137,800 | €137,800 |
| Accrual percentage low | 1.43% | 1.44% |
| Accrual percentage high | 1.875% | 1.875% |
- Your employer can opt for a supplementary scheme with PME. We also call this the top-up scheme. This allows you to also accrue a pension on your salary above the salary limit. This is possible up to a maximum salary of €137,800. You therefore do not accrue any pension with PME in excess of this amount.
- Your employer can opt for a low or high accrual percentage in the supplementary scheme. Your uniform pension statement (UPS) shows which accrual percentage applies to you.
| 2026 | ||
|---|---|---|
| Gross annual salary | €140,000 | |
| Maximum salary that counts towards your pension | €137,800 | |
| Salary limit for the basic scheme | - | €100,731 |
| Salary over which you accrue pension above the salary limit | = | €37,069 |
| Accrual percentage above the salary limit | x | 1.875% |
| Pension accrual above the salary limit, gross per year | €695.04 | |
| Pension accrual below the salary limit, gross per year | €1,529.23 | |
| Total pension accrual, gross per year | €2,224.27 |
| 2026 | ||
|---|---|---|
| Gross annual salary | €140,000 | |
| Maximum salary that counts towards your pension | €137,800 | |
| Salary limit for the basic scheme | - | €100,731 |
| Salary over which you accrue pension above the salary limit | = | €37,069 |
| Accrual percentage above the salary limit | x | 1.43% |
| Pension accrual above the salary limit, gross per year | €530.08 | |
| Pension accrual below the salary limit, gross per year | €1,529.23 | |
| Total pension accrual, gross per year | €2,059.31 |
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. This is one of the reasons why the contribution is also increasing. The page on the temporary additional partner's pension tells you how to apply for, change or cancel the insurance.