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    With 13 published issues in a calendar year Payroll Rendement offers the most up to date answers to your professional questions with news, themes and articles.

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    Most employers offer their employees a pension plan. Via such plans, employees can accrue pension for after their retirement at a favorable taxation, since the pension premiums are not subject to wage tax or national insurance premiums. A pension plan is not mandatory by law. However, in some industries employees are legally obliged to make contribution to a pension fund. If your organization is subject to a collective labor agreement (CLA), you as employer may have to offer your employees a pension plan.

    Very often, employers do not give a lot of attention to pensions. However, they should, because pensions are an important condition of employment which could set your organization apart from others. Furthermore, employers are subject to many requirements pertaining to pensions. Therefore, it won’t hurt to do some research into the different pension plans available.

    In June 2019, the Cabinet of the Dutch government reach a ‘pensioenakkoord’ (agreement on pensions) with employers’ and employee organizations about a future-proof pension system. The Cabinet plans on submitting the legislative proposal to the lower house of government early in 2021, in order to allow the proposal to go into effect in 2022. If this is achieved, the new rules will apply to all pension plans as of January 1, 2026. The agreement on pensions requires employers to draw up a transition plan.