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BeFrank’s graduated scales since 2020

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.

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