BeFrank’s graduated scales for 2019
In 2019, our graduated scales for the gross pension were the same as those in 2018. Good to know: we base the graduated scales of 2% and 2.5% on average salary cost. Cost changes may result in new scales. Below is a summary of BeFrank’s graduated scales for 2019. NB: the updated graduated scales are available here.
Scales for gross pension schemes
| Leeftijd | 4% staffel | 3% staffel | 2,5% staffel | 2% staffel |
| 15-20 | 3,9% | 6,9% | 10,6% | 14,2% |
| 20-25 | 4,4% | 7,7% | 11,5% | 15,3% |
| 25-30 | 5,4% | 8,9% | 13,0% | 16,9% |
| 30-35 | 6,6% | 10,4% | 14,8% | 18,6% |
| 35-40 | 8,0% | 12,0% | 16,7% | 20,6% |
| 40-45 | 9,8% | 14,0% | 19,0% | 22,8% |
| 45-50 | 11,9% | 16,3% | 21,5% | 25,2% |
| 50-55 | 14,6% | 19,0% | 24,5% | 28,0% |
| 55-60 | 18,0% | 22,3% | 28,0% | 31,2% |
| 60-65 | 22,4% | 26,5% | 32,2% | 35,1% |
| 65-68 | 26,8% | 30,6% | 36,3% | 38,8% |
Scale for net pension schemes*
| Age | 3% net scale | |
| 15-20 | 3,9% | |
| 20-25 | 4,4% | |
| 25-30 | 5,1% | |
| 30-35 | 5,8% | |
| 35-40 | 6,7% | |
| 40-45 | 7,7% | |
| 45-50 | 8,9% | |
| 50-55 | 10,2% | |
| 55-60 | 11,8% | |
| 60-65 | 13,6% | |
| 65-68 | 15,1% |
*Meaning: the total maximum contributions of the pension base. BeFrank applies a maximum defined contributions of 90% of these graduated scales. We add the remaining 10% to the reserves for partner’s and orphan’s pensions.
What are the basic principles behind these scales?
- We based the maximum scale on a 2% notional interest rate.
- We may increase the graduated scale with a market interest surcharge. This increase varies and depends on the current price for an average salary pension. It allows your customer to put their tax allowance to good use.
- Your customer can also use graduated scales based on other notional interest rates (without surcharge).
- Your customer can apply a percentage of the graduated scale or an equal percentage of defined contribution.
- Additional savings are allowed up to the tax maximum.
- A tax assessment applies, as with the 3% notional interest rate for the graduated scale.
- We set the graduated scale for the duration of the contract (up to 5 years).
- We have based these graduated scales on a retirement age of 68.
You can check the graduated scales for 2020 here.
Questions about these scales?
Please contact your BeFrank pension consultant.