When a lower extra amount?
Some people will receive an extra amount in their pension pot once they have switched to the new pension rules. In some cases, this additional amount may be lower. You can read about this below.
Amount depends on funding ratio at switch
Our financial health can be measured by our funding ratio. The coverage ratio indicates whether we have enough cash to pay every pension, now and in the future. If the current coverage ratio at the switch is 106 percent or higher, we can fully compensate for the disadvantage you would have in the future. If the coverage ratio is lower, we can only do so partially. With a coverage ratio of between 100 and 104 percent, the compensation is at the minimum level.
The table below shows different percentages. Check your age on 1 January 2027 and look in the table at what percentage of your pensionable earnings you can expect as an additional amount.
| Age in years | Full compensation (for coverage ratio from 106%) | Partial compensation (at funding ratio of 105%) | Minimum compensation (for funding ratio between 100% and 104%) |
| 37 and younger | 0.0% | 0.0% | 0.0% |
| 38 | 4.4% | 3.1% | 1.9% |
| 39 | 10.1% | 7.2% | 4.3% |
| 40% | 15.3% | 10.9% | 6.6% |
| 41 | 19.9% | 14.2% | 8.5% |
| 42% | 24.0% | 17.1% | 10.3% |
| 43% | 27.7% | 19.8% | 11.9% |
| 44% | 30.8% | 22.0% | 13.2% |
| 45 | 34.0% | 24.3% | 14.6% |
| 46% | 36.6% | 26.1% | 15.7% |
| 47 | 38.9% | 27.8% | 16.7% |
| 48% | 40.6% | 29.0% | 17.4% |
| 49% | 41.9% | 29.9% | 18.0% |
| 50% | 42.8% | 30.6% | 18.3% |
| 51% | 43.3% | 30.9% | 18.6% |
| 52% | 43.4% | 31.0% | 18.6% |
| 53% | 43.0% | 30.7% | 18.4% |
| 54% | 42.2% | 30.1% | 18.1% |
| 55% | 41.5% | 29.6% | 17.8% |
| 56% | 40.4% | 28.9% | 17.3% |
| 57% | 38.8% | 27.7% | 16.6% |
| 58% | 36.8% | 26.3% | 15.8% |
| 59% | 34.4% | 24.6% | 14.7% |
| 60% | 31.5% | 22.5% | 13.5% |
| 61% | 28.2% | 20.1% | 12.1% |
| 62% | 24.4% | 17.4% | 10.5% |
| 63% | 20.2% | 14.4% | 8.7% |
| 64% | 15.5% | 11.1% | 6.6% |
| 65% | 10.3% | 7.4% | 4.4% |
| 66% | 4.7% | 3.4% | 2.0% |
| 67% | 1.2% | 0.9% | 0.5% |
| 68% | 0.0% | 0.0% | 0.0% |
If the funding ratio is between 104 and 106 percent upon the switch, the compensation will be determined proportionally: from 15/35th at a funding ratio of 104%, 16/35th at a funding ratio of 104.1%, to 34/35th at a funding ratio of 105.9%. In the table you see, as an example, the compensation associated with a funding ratio of 105%.
Amount depends on top-up scheme
The table above applies to pension accrual in the basic scheme and the top-up scheme high. For the top-up scheme low, the above percentages are multiplied by 0.75. The top-up scheme ensures that people with a high salary also accrue pension on their salary between EUR 95,236 and EUR 137,800 (amounts for 2025). Your employer will decide whether this scheme will be offered and whether it will be the high or low variant.
Do you know if you are participating and if so, with which variant? Ask your employer. You can also look it up yourself:
- Check your annual pension statement.
- Go to the heading ‘Your pension details’ and search for the line ‘Your accrual percentage above the salary limit’.
- If it says 1.875%, you are participating in the top-up scheme high.
- If it says 1.44%, you are participating in the top-up scheme low.
- If you do not see that rule on your overview, you are not participating in the top-up scheme.
A few calculation examples
In the examples below we use the term pensionable earnings. This is the part of your salary on which your pension accrues. You can calculate it as follows:
- Take the gross annual salary that counts towards the calculation of your pension.
- Reduce that salary by € 18,475 (amount for 2025). This threshold amount (also known as the deductible) does not count because the state pension you will receive in the future is taken into account.
- The result is your pensionable earnings.
Example 1: Stephanie (40) wants to know what happens at which funding ratio
- Suppose that our funding ratio is 110% at the time of the transition. This means that we can fully compensate for the future disadvantage. For a salary of € 60,000 gross per year (and pensionable earnings of € 41,525), Stephanie will receive a one-off 15.3% x € 41,525 = € 6,353 in her pension pot.
- Suppose that our funding ratio is 105% at the time of the switch. This means that we can partially compensate for the future disadvantage. For a salary of € 60,000 gross per year (and pensionable earnings of € 41,525), Stephanie will receive a one-off 10.9% x € 41,525 = € 4,526 in her pension pot.
- Suppose that our funding ratio is 101% at the time of the switch. This means that we can only compensate for the future disadvantage to a minimum. For a salary of € 60,000 gross per year (and pensionable earnings of € 41,525), Stephanie will receive a one-off 6.6% x € 41,525 = € 2,741 in her pension pot.
Example 2: Zakaria (50) joins the top-up scheme
Suppose that our funding ratio is 110% at the time of the transition. This means that we can fully compensate for the future disadvantage. For a salary of € 100,000 gross per year (and pensionable earnings of € 81,525), Zakaria will receive a one-off 42.8% of € 81,525 = € 34,893 in his pension pot.
Example 3: Zakaria (50) joins the top-up scheme low
Suppose that our funding ratio is 110% at the time of the transition. This means that we can fully compensate for the future disadvantage. And suppose that Zakaria also has a salary of € 100,000 gross per year in this example.
- The table above applies to the part of his salary below the salary limit. Based on this salary limit of EUR 95,236 (and pensionable earnings of EUR 76,761), Zakaria will receive a one-off 42.8% of EUR 76,761 = EUR 32,854 in his pension pot.
- For the part of his salary above the salary limit, we apply three quarters of the percentage from the table. Three-quarters of 42.8% = 32.1%. The part of the salary above the salary limit is € 100,000 - € 95,236 = € 4,764. For this part of his salary, Zakaria therefore receives a one-off 32.1% of 4,764 = EUR 1,529 in his pension pot.
- If we add up both components, we will arrive at € 32,854 + € 1,529 = € 34,383 in his pension pot. This is slightly less than in Example 1.
Example 4: Zakaria (50) does not participate in the top-up scheme
Suppose that our funding ratio is 110% at the time of the transition. This means that we can fully compensate for the future disadvantage. And suppose that Zakaria also has a salary of € 100,000 gross per year in this example.
- The table above applies to the part of his salary below the salary limit. Based on this salary limit of EUR 95,236 (and pensionable earnings of EUR 76,761), Zakaria will receive a one-off 42.8% of EUR 76,761 = EUR 32,854 in his pension pot.
- Zakaria will not receive anything for the part of his salary above the salary limit.