And, of course, once you have taken the money out, your old-age pension must still exceed the surrender limit (for 2019, the surrender limit is set at an annual old-age pension of \u20ac484.09).<\/li>\n<\/ul>\nIn the third pillar as well<\/h4>\n
It is proposed that, in the third pillar (annuity products) too, it should be possible to pay out a lump sum of up to 10% of the product\u2019s value on the date payments commence.<\/p>\n
The option to surrender the policy should also apply to net pensions (second pillar) and net annuities (third pillar).<\/p>\n
Taxed<\/h4>\n
Naturally, the lump-sum payments are subject to standard payroll and\/or income tax. However, as this is an authorised surrender, no revision interest is payable (in the case of an unauthorised surrender, 20% revision interest must be paid in addition to the tax).<\/p>\n
No intended use<\/h4>\n
The bill does not specify any mandatory uses for the net amount. The idea is that you could, for example, pay off the mortgage on your home (or other debts), but you are free to use the net lump sum as you see fit.<\/p>\n
Retiring early<\/h4>\n
For some time now, schemes that enable employees to retire before reaching retirement age have been discouraged by a levy of 52%. This levy is paid by the employer and is \u2013 naturally \u2013 in addition to the standard tax due. This is also known as the RVU levy, where RVU stands for Early Retirement Scheme.<\/p>\n
The RVU levy will be temporarily relaxed for a period of five years (2021 to 2025 inclusive). Employers may, without being liable for the RVU levy, pay employees an amount equal to the net state pension (AOW) benefit. The employer may do so for a maximum of 36 months prior to the employee reaching state pension age.<\/p>\n
Accumulating leave in excess of statutory entitlement<\/h4>\n
A third relaxation concerns the extension of the tax-related option to accrue leave in excess of statutory entitlements. Employees are currently allowed to accumulate a maximum of 50 weeks\u2019 of leave in excess of statutory entitlement or compensatory leave. This is being extended to 100 weeks. It must be possible to take the accumulated leave at any time during the employee\u2019s career.<\/p>\n
Proposed effective dates<\/h4>\n
The aim is to extend the RVU scheme and the leave savings scheme as of 1 January 2021<\/strong> bring into force. The option to receive a lump-sum payment of 10% from the pension would, as of 1 January 2022<\/strong> are due to come into force.<\/p>\n <\/p>","protected":false},"excerpt":{"rendered":"
Het Ministerie van SZW heeft het concept van de Wet bedrag ineens, RVU en verlofsparen voorgelegd ter internetconsultatie. Als deze wet wordt ingevoerd, worden aan pensioengerechtigden meer keuzes geboden. Bedrag ineens Het wordt mogelijk om er voor te kiezen om een deel van je pensioen in \u00e9\u00e9n keer op te nemen. Daarvoor worden de volgende […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-853","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/853","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=853"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/853\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=853"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=853"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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