Net pension contributions after withholding
With effect from 1 January 2024, the maximum pensionable salary is EUR 137,800 (EUR 128,810 in 2023). However, an employee will be able to accrue net pension from their income over and above EUR 137,800 (EUR 128,810 in 2023 and EUR 114,886 in 2022). The net pension must be saved from the net salary.
Contributions that an employer makes to an employee's net pension scheme must be grossed up, so that a net contribution remains after withholding and paying the payroll taxes. This applies to both for employer contributions to the premium and for contributions to costs.
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Web page updated on 17 Mar 2025 15:35