BeFrank’s graduated scales since 2023
The following graduated scales apply from 2023 and can also be used in 2024. The graduated scale provision depends on the scheme chosen by the employer.
Under the Future of Pensions Act
What are the basic principles for these graduated scales?
- The flat 30% graduated scale, which is the same for every age. This percentage is adjusted once every 5 years.
- The employer can also opt for a non-retroactive effect of the progressive scale. For employees, the age-dependent graduated scales will then continue to apply. This is subject to the condition, however, that the graduated scale percentages cannot be higher than the percentages specified in Article 38r of the Wages and Salaries Tax Act 1964.
| Age | Flat graduated scale | Non-retroactive effect (38r) |
| 15-20 | 30% | 19% |
| 20-25 | 30% | 19,8% |
| 25-30 | 30% | 21% |
| 30-35 | 30% | 22,6% |
| 35-40 | 30% | 24,4% |
| 40-45 | 30% | 26,4% |
| 45-50 | 30% | 28,6% |
| 50-55 | 30% | 31% |
| 55-60 | 30% | 33,8% |
| 60-65 | 30% | 37% |
| 65-68 | 30% | 40% |
Under the Pensions Act
At BeFrank, a client can choose a graduated scale, as long as this graduated scale complies with the tax rules. We have listed the most recent graduated scales below.
For your information, we have based the graduated scales of 2% and 2.5% on the cost price of an average pay scheme.
Scales for gross pension schemes
| Age | 4% | 3% | 2,5% | 2% | 1,5% |
| 15-20 | 3,9% | 7% | 10,6% | 14,2% | 20% |
| 20-25 | 4,5% | 7,8% | 11,5% | 15,3% | 21,1% |
| 25-30 | 5,5% | 9,1% | 13% | 16,9% | 22,8% |
| 30-35 | 6,7% | 10,5% | 14,8% | 18,6% | 24,5% |
| 35-40 | 8,1% | 12,2% | 16,7% | 20,6% | 26,5% |
| 40-45 | 9,9% | 14,2% | 19% | 22,8% | 28,6% |
| 45-50 | 12,1% | 16,5% | 21,5% | 25,2% | 30,9% |
| 50-55 | 14,8% | 19,3% | 24,5% | 28% | 33,5% |
| 55-60 | 18,2% | 22,6% | 28% | 31,2% | 36,4% |
| 60-65 | 22,6% | 26,7% | 32,2% | 35,1% | 39,9% |
| 65-68 | 27% | 30,8% | 36,3% | 38,8% | 43,2% |
Scale for net pension schemes*
| Age | 3% net scale |
| 15-20 | 4,1% |
| 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 | 15,9% |
*This refers to the total maximum deposit for the pension basis. BeFrank applies a maximum deposit for the defined contribution of 90% of these graduated scales. We reserve the remaining 10% for the partner’s pension and the orphan’s pension.
Graduated scales of previous years
View the graduated scales from 2020 to 2023 here. And you can find the graduated scales for 2019 here.
Questions about these scales?
Please contact your BeFrank pension consultant.