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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.
Employers with ageing staff
The change in law is expected to come into force on 1 January 2021.