What is the premiegrondslag?

The premiegrondslag is the part of your income on which you may build pension: your gross income minus the AOW-franchise. You then calculate your 30% jaarruimte over that amount.

Worked example for 2026: if you earn €50,000 gross and the AOW-franchise is €19,172, your premiegrondslag is €30,828. Your jaarruimte is 30% of that, minus your accrual through work (factor A times 6.27). Qualifying income is capped at €137,800. Calculate with the jaarruimte calculator.