Early retirement scheme (RVU)

Do you employ staff that perform heavy work and cannot keep working in a healthy way until they reach the state pension age? In some cases you can make arrangements with your older employees to retire early. These arrangements are called an Early Retirement Scheme (Regeling voor Vervroegde Uittreding, RVU). Under this scheme, you pay employees RVU benefits until they reach the state pension age. 

Threshold exemption from the RVU levy

The current structural RVU levy applies from 2026 to 2028. If the RVU scheme you have agreed on with your employees meets the conditions, you do not have to pay the RVU levy.

The Early Retirement Scheme (RVU) is intended for older employees who perform heavy work and cannot keep working in a healthy way until they reach the state pension age. The Dutch government, trade unions and employers have made agreements on the RVU (in Dutch). The RVU levy will be reviewed every 3 years. The next review is in 2028.

If you agree on an RVU scheme with your employees, you also still have to ensure that they can continue to work in a healthy way to an older age.

Tax conditions for the threshold exemption from the RVU levy

You do not have to pay the RVU levy if you meet these tax conditions: 

• The employees do not stop working more than 3 years before reaching their state pension (AOW) age.
• The RVU benefit is equal to or lower than the RVU threshold amount (€2,357 gross per month for 2026). As an employer, you can pay employees that are on a low income or have limited supplementary pension an additional amount of no more than € 300 gross per month on top of the RVU threshold amount. You do not have to pay the RVU levy on this amount.

When do you have to pay the RVU levy?

If employees stop work working more than 3 years before reaching their state pension age, or if the benefit exceeds the threshold amount, employers must pay the RVU levy on the part that exceeds the threshold amount. The RVU levy is 57.7% in 2026. This percentage will increase gradually until 2028:

• 57.7% in 2026
• 64% in 2027
• 65% in 2028

Applying the threshold exemption from the RVU levy

You have to apply the RVU and the threshold exemption from the RVU levy in the payroll tax returns. You can find the exact rules in chapter 21.3.1 of the Dutch-language Payroll Taxes Handbook (Handboek Loonheffingen). The income code (inkomenscode) for the RVU is code 53. 

Implementation of the RVU scheme

The Dutch Ministry of Social Affairs and Employment, trade unions and employers have drawn up a Dutch-language guide with practical tips for implementing an RVU scheme.