These are the new rates of the graduated contribution scale of 2020. The 2,5% and 2% columns are based on a career average salary scheme. Alterations of the cost price can result into new scales.
| Age | 4% | 3% | 2,5% | 2% | 1,5% |
| 15-20 | 3,9% | 7% | 10,6% | 14,2% | 20% |
| 20-25 | 4,4% | 7,7% | 11,5% | 15,3% | 21,1% |
| 25-30 | 5,4% | 9% | 13% | 16,9% | 22,8% |
| 30-35 | 6,6% | 10,4% | 14,8% | 18,6% | 24,5% |
| 35-40 | 8% | 12,1% | 16,7% | 20,6% | 26,5% |
| 40-45 | 9,8% | 14% | 19% | 22,8% | 28,6% |
| 45-50 | 12% | 16,3% | 21,5% | 25,2% | 30,9% |
| 50-55 | 14,6% | 19,1% | 24,5% | 28% | 33,5% |
| 55-60 | 18% | 22,4% | 28% | 31,2% | 36,4% |
| 60-65 | 22,4% | 26,5% | 32,2% | 35,1% | 39,9% |
| 65-68 | 26,9% | 30,7% | 36,3% | 38,8% | 43,2% |
| Age | 3% net scale | |
| 15-20 | 4,0% | |
| 20-25 | 4,6% | |
| 25-30 | 5,4% | |
| 30-35 | 6,1% | |
| 35-40 | 7,0% | |
| 40-45 | 8,1% | |
| 45-50 | 9,3% | |
| 50-55 | 10,8% | |
| 55-60 | 12,4% | |
| 60-65 | 14,2% | |
| 65-68 | 15,8% |
*This concerns the total maximum contribution of the pension basis. BeFrank applies a maximum contribution for the available premium of 90% of these scales. The remaining 10% will be reserved for the partner’s and orphan’s pension.
Basic principles
• The maximum scale is based on 2% notional interest rate. The scale can be increased by a market interest increase. This increase varies and depends on the actual price for an average pay pension. This way, you can put your tax allowance to good use.
• The 1.5% scale is increased/decreased by a factor so that the 1.5% scale is never higher than the 2% scale with market interest increase.
• You may choose to apply a percentage of the scale and apply a constant percentage of defined contribution.
• These scales are based on a pension age of 68.
The scales for 2019 can be found here.
Do you have any questions?
Please contact your pension consultant at BeFrank.
