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Temporary exemption from early retirement levy (RVU)

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2022

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.

For whom?

Employers with ageing staff

When?

The change in law is expected to come into force on 1 January 2021.

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Questions relating to this article?

Please contact the Netherlands Enterprise Agency, RVO

This information is provided by

Netherlands Enterprise Agency, RVO