The standard deductible (AOW-franchise) for defined benefit and contribution pension schemes amounts to €14,802 in 2022. However, some pension scheme deductibles differ from the standard, so employers should consult with their benefits adviser to ensure full compliance.
Effective 1 January 2022, the pensionable salary may not exceed €114,866. In addition, the amount of €114,866 is reduced proportionately for employees who work part-time.
The maximum annual income covered under the Dutch laws WIA (long term disability) and WW (unemployment) increased to €59,706 in 2022.
If your employee must pay a personal contribution to the pension scheme or disability insurances, ensure that your payroll department understands the new deductible and salary caps.