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.