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    With 13 published issues in a calendar year Tax Rendement offers the most up to date answers to your professional questions with news, themes and articles.

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    Most employers provide a pension scheme. The scheme enables employees to save up for their old age. No payroll tax and national insurance contributions are due on their pension contributions. Pension schemes are not statutorily required. But certain business sectors are obliged to participate in a pension fund. If your organisation is subject to a cao (collective bargaining agreement), offering a pension scheme may be mandatory.

    Pensions not always get the attention they deserve; they may constitute an important distinguishing perquisite. Furthermore, you have considerable obligations with respect to pensions. You might want to look into the various types of pension schemes.

    In June 2019, the government reached a pension agreement with the employers and employees organisations on a new, future-proof pension system. The government wants to submit a legislative proposal to the House of Representatives early in 2021, so that it can take effect in 2022. If they succeed, the new rules will apply to all pension schemes as of January 1, 2026 at the latest. The agreement obliges employers to have a transition plan.