Alternatives to the RVU threshold exemption
Publication date: 13 January 2026
Due to the stricter requirements imposed on the RVU threshold exemption since 2026, there is a growing need for alternatives regarding early retirement and physically demanding work. Sometimes, the RVU threshold exemption—available three years prior to the state pension (AOW) age—proves to be a solution. However, it is not always the ideal path.
Disadvantages of the RVU threshold exemption
Often, the amount of the exemption (from 2026: €2,357 gross per month) is considered too low, or local social partners believe that the age of 64 years and 3 months is too late for a meaningful exit. The new additional amount of €300 gross per month in exceptional cases is also not substantial. Furthermore, both internal and external validation (by TNO) are seen as obstacles. Whether the scheme is future-proof remains to be seen, as the government has legally stipulated that if usage exceeds a certain threshold (the signal value is 15,000), measures may be taken.
Are there alternative schemes?
Fortunately, there are alternative schemes for physically and/or mentally demanding work, which can be applied individually or in combination. These include:
- an individual preliminary arrangement,
- utilising additional pension accrual under the Wtp,
- the generous leave savings scheme introduced in 2021,
- generation pact or senior schemes,
- work-to-work transition programmes,
- allowances that fall under the so-called quantitative test for the RVU levy,
- individual customised solutions.
These alternatives also help to avoid the 57.7% RVU levy.
Explore alternatives before opting for the RVU threshold exemption
The key question is which of the above solutions (including the RVU threshold exemption) best fits the organisation, sector, role, or individual. My suggestion: conduct a broader exploration first, before making a decision. This reduces the risk of making the wrong choice later.
