Exemption threshold Early Retirement Scheme (RVU) remains in place

What changes?

Are you an employer? And do you have employees who want to retire before state pension age, for example because they do heavy work? Then you can make use of the Early Retirement Scheme (Regeling voor Vervroegde Uittreding, RVU). For this scheme, a threshold exemption is in place. This means you do not pay any RVU levy if the benefit remains below the threshold amount.

The threshold exemption for RVUs was due to expire at the end of 2025. But that will change: the exemption will remain in place. The threshold amount will be increased to €2,573 (€300 gross per month more than in 2025).

The government also wants to gradually increase the pseudo final levy. This is the percentage of tax that an employer must pay on the amount above the threshold exemption. This will be a maximum of 65% in 2028.

With these measures, the government wants to make it easier for employees with heavy work to access the Early Retirement Scheme.

For whom?

Entrepreneurs with staff who perform heavy labour.

When?

The amendment is expected to take effect on 1 January 2026.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.