Accrual percentage

Each year, until 1 july 2018, you accrued pension on a part of your salary that you have earned in that year. The part of your salary on which you did not accrue pension is known as the state pension offset. You accrued retirement pension at the annual rate of 1.738% of your salary up to € 82,700 less the state pension offset.

Example:

Assume you earn € 25,000 in 2017. The state pension offset in that year is € 15,000. Your pension base is therefore € 10,000. In that year, you will accrue 1.738% in retirement pension on the pension base of € 10,000. This will be € 173.80 in that year. The retirement pension you receive when you retire is the sum of all service years plus indexation if applicable.