Since 2020, BeFrank has used new graduated scales. These scales still apply today. We have listed them for you here. Good to know: we have based the graduated scales of 2% and 2.5% on average salary cost. Cost changes may result in new scales.
Scales for gross pension schemes
Leeftijd | 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% |
Scale for net pension schemes*
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% |
*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 further 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.
- The 1.5% scale is increased or decreased by a factor so that the 1.5% scale is never higher than the 2% scale with market interest increase.
- Your customer can apply a percentage of the graduated scale or an equal percentage of defined contribution.
- We have based these graduated scales on a retirement age of 68.
You can check the graduated scales for 2019 here.
Questions about these scales?
Please contact your BeFrank pension consultant.