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 coverage ratio at switch
Our financial health can be measured by our coverage 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 coverage ratio of 105%) | Minimum compensation (for coverage 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 coverage ratio is between 104 and 106 percent upon the switch, the compensation will be determined proportionally: from 15/35th at a coverage ratio of 104%, 16/35th at a coverage ratio of 104.1%, to 34/35th at a coverage ratio of 105.9%. In the table you see, as an example, the compensation associated with a coverage ratio of 105%.
Amount depends on top-up scheme
The table above applies to pension accrual in the basic scheme and the high top-up scheme. For the low top-up scheme, 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 € 95,236 and € 137,800 (amounts for 2025). Your employer decides whether this scheme is offered and whether it is 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 high top-up scheme.
- If it says 1.44%, you are participating in the low top-up scheme.
- If you do not see that information 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 coverage ratio
- Suppose that our coverage ratio is 110% at the time of the switch. 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 coverage 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 coverage 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) participates in the high top-up scheme
Suppose that our coverage ratio is 110% at the time of the switch. 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) participates the low top-up scheme
Suppose that our coverage ratio is 110% at the time of the switch. 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 € 95,236 (and pensionable earnings of € 76,761), Zakaria will receive a one-off 42.8% of € 76,761 = € 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 = € 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 coverage ratio is 110% at the time of the switch. 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 € 95,236 (and pensionable earnings of € 76,761), Zakaria will receive a one-off 42.8% of € 76,761 = € 32,854 in his pension pot.
- Zakaria will not receive anything for the part of his salary above the salary limit.