In 2021, the adequate pension scheme for payroll workers came into effect. Under this scheme, the employer’s contribution must at least match the standard premium. The standard premium is based on the average employer contribution across all Dutch pension funds. In 2025, this was set at 15.0% (15.4% in 2024).
The introduction of the adequate pension scheme for payroll employees in 2021 was a significant step towards ensuring fair treatment and financial security for this group of workers. The scheme aims to bridge the gap between payroll employees and permanent staff, ensuring that both groups receive comparable pension benefits. This move aligns with broader efforts to promote equality and stability in the labour market.
The standard premium, set at 15.0% in 2025, serves as a benchmark for employer contributions. This percentage is derived from the average contributions made by employers to Dutch pension funds, ensuring a consistent and fair approach across the board. However, it’s important to note that the standard premium only covers the employer’s share. Employees may be required to contribute an additional amount, which is typically outlined in the relevant collective labour agreement (CAO). This dual contribution model ensures that both employers and employees share the responsibility of securing a stable financial future for workers.
In the world of temporary employment, pension schemes vary depending on the type of contract. For example, StiPP manages pensions for temporary agency workers, including those on secondment, but not for payroll employees. This distinction is important for understanding the different regulatory frameworks and responsibilities that apply to various employment contracts.
For payroll employees, the responsibility of setting up and managing an adequate pension scheme falls on the payroll company or the employer. This ensures that payroll employees receive the same level of pension benefits as their permanent counterparts, fostering a more equitable work environment.
Have you, as a payroll employer, not arranged a pension scheme? The Inspectorate of Social Affairs and Employment (SZW) monitors compliance with the Waadi, a law that, among other things, requires payroll employers to establish an adequate pension scheme. Additionally, payroll employees or labor unions can force you to pay the required pension premiums retroactively under the new “adequate pension scheme.”