What changes with the Wet toekomst pensioenen (Wtp)?

The Wtp reforms the Dutch pension system. For employers with a second-pillar scheme, the following changes:

• Defined contribution becomes the standard. Every employee builds a personal pension pot; its size depends on contributions and returns.
• Flat premium. One contribution percentage for all ages; the age-dependent scale disappears. For existing employees, eerbiedigende werking may apply.
• Simplified survivor pension. Partner and orphan pensions become a fixed percentage of salary, independent of years of service.
• Scenario reporting. Providers communicate expected benefits across different market scenarios.

Schemes must be adjusted by 1 January 2028. Read what the Wtp means for employers.