In your pension scheme rules, we have incorporated the following changes:
Key figures 2023
We have adjusted the amounts of the maximum pensionable salary, the state pension offset, the commutation limit for small pensions and the percentages of the partner's pension (build-up and risk basis) for 2023. You will find an overview of the 2023 key figures here.
Calculation factors and years
We have included the calculation factors applicable for 2023 in the appendices to the 2015 pension scheme rules. For example, factors for bringing forward and postponing occupational retirement pension, as well as factors for exchanging occupational retirement pension and partner's pension.
Cancelled risk-based partner’s pension
We have written down more clearly in the pension scheme which rules apply to your partner's pension. Your partner's pension is partly risk-based. This means that your partner is not entitled to this part of the partner's pension if you pass away more than three months after you leave employment. If you reach the age of 67 during this three-month period, the right to a partner’s pension will be cancelled at that time.
Orphan’s pension
If you have a child after you retire, this child would not have been entitled to an orphan’s pension until now. That has now changed. From 1 January 2023, your child will also be entitled to an orphan’s pension if it is born after your pension commences.
Retiring earlier or high/low
When you retire, you can make a number of choices about your pension. For example, retiring earlier, or receiving a higher benefit at first followed by a lower one (or vice versa). According to the Dutch Pensions Act (Pensioenwet), the pension remaining after your choice must not be less than the commutation limit (€594.89 in 2023). We have now set this out more clearly in the pension scheme rules.
Digital pension application
Since the middle of last year, you have been able to apply for your pension digitally. We have now included this option in the pension scheme rules. The option of applying for your pension in writing will continue as before.
Cancelled VPL scheme
On 31 December 2022, we converted the conditional VPL pension entitlements into unconditional pension entitlements. The provisions in the pension scheme rules relating to VPL have therefore been cancelled from 1 January 2023.
Membership years pension
We have adjusted the membership years pension (MYP) to the increasing state pension (AOW) age. The MYP means that employees who have built up more than 40 years of pension (membership years) can retire earlier. The state pension age has risen to 66 years and ten months as from 1 January 2023. We have therefore increased the number of required membership years in the pension scheme rules to 41 10/12. As a result, the MYP age has increased to 64 years and 10 months (in 2021 it was 41 7/12 and 64 years and 7 months).
2015 pre-pension scheme rules
The commutation limit and the calculation factors that apply for 2023 have also been included in the 2015 pre-pension scheme rules. We have also added in these pre-pension scheme rules that if persons receiving a pre-pension benefit pass away, their dependants will receive an additional benefit in the month following their passing. We were already doing this in practice, but this was not yet clearly stated in the rules.
Rules
You can find all pension scheme rules at www.koopvaardij.nl under Downloads – Reglementen en statuten (Dutch only). You can also request the pension scheme rules by telephone from our Service Desk via +31 88 007 98 99.