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Do you have employees who are unable to continue working until their retirement age (AOW-leeftijd) due to health problems? You will be temporarily exempted from paying the early retirement levy (RVU-heffing) in 2021. You and your employee can agree that they can stop working early, and you will not have to pay a levy or fine on their early retirement.
This concerns employees who experience difficulties with the accelerated change in retirement age, for instance because they do physically hard work and cannot keep working healthily until retirement.
- employers with ageing staff
The Act lump sum, RVU and leave saving has come into force on 1 January 2021.