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    Delay in implementation new pension system

    The planned date for the implementation of the ‘Wet toekomst pensioenen’ (Future of Pensions Act) has been postponed from January 1, 2022 to January 1, 2023 at the latest. The delay in the implementation was mentioned by minister Koolmees of the Ministry of Social Affairs and Employment in his correspondence with the lower house of parliament. Because the rules for the transition to the new pension system are regulated by the act, the delay will give organizations more time to make the necessary preparations for the transition. Virtually all current pension plans will have to be adapted in order to remain in compliance with the rules, as the new pension system only permits the so-called ‘premieregeling’ (a pension plan in which the course of pension premiums due is predetermined).

    Transitional period

    The delay in the implementation of the act is caused predominantly by the many reactions the ministry received about the concept version of the act published near the end of 2020. It will take some time and quite the manpower to process all the reactions. Minister Koolmees expects the ministry will be able to submit a final version of the legislative proposal for the act to the lower house of parliament at the start of 2022. This means the act should go into effect on January 1, 2023 at the latest. Some parts of the act may already be implemented at an earlier date. The goal is to allow organizations to start transitioning to the new pension system as soon as possible. Nevertheless, to be on the safe side, a transitional period of four years will be maintained to give organization more than enough time to make the necessary adaptions and changes. This means the transition to the new pension system must be completed by January 1, 2027. As was the case for 2020 and 2021, temporary rules will be put into effect for 2022 to prevent pension providers from enacting pension cuts.

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