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Temporary exemption from early retirement levy (RVU)

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 2021

What changes?

If a worker in your employment is 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.

For whom?

  • employers with ageing staff

When?

The change in law is expected to come into force in 2021.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or the Staatscourant (in Dutch).

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO