RVU threshold exemption redesigned starting 2026
Publication Date: 18 September 2025
What was already clear in 2024 in the agreement ‘Gezond naar het pensioen’ (Healthy to pension) is now formalized in the Tax plan 2026. The scheme for the RVU threshold exemption of €2,273 per month will be prolonged for at least three years. The amount of the exemption will be increased by €300 a month. Collective Labour Agreement (CLA-) parties are therefore bound to previously non-fiscal agreements established by the government and central social partners.
Operation of the RVU threshold exemption does not change
The RVU threshold exemption can be applied if an individual or collective early retirement arrangement qualifies as a ‘Regeling voor Vervroegde Uittreding’ (Early Retirement Scheme) and is therefore subject to the RVU-levy. This RVU-levy is currently 52% and increases gradually to 65%. The RVU threshold exemption mitigates the RVU-levy. If the RVU payment does not exceed €2,273 a month, in the last 36 months before the state pension age (AOW), the RVU-levy is zero.
Exempted amount increases
Although the amount of €2,273 gross per month remains unchanged, the exemption does increase by € 300 gross per month starting in 2026. This additional amount is intended only for employees with physically demanding jobs with a low income or limited supplementary pensions. However, this is not a legal requirement under the ‘Wet op de loonbelasting 1964’, meaning the Tax Authority cannot or will not enforce this. Ultimately, employers and employees decide on its application.
The €300 component will be indexed to the minimum wage, while the €2,273 component will be indexed to the net AOW benefit. These amounts will therefore be found as separate components in the Wage tax Act.
RVU threshold exemption is possible in 2029
The government has committed, under the ‘Gezond naar het pensioen’ agreement, to facilitate the RVU threshold exemption at least until the end of 2028. If adjustments take place, then there is a three year transition period for schemes in place as of 31 December 2028. In the upcoming years the government will monitor the RVU threshold exemption. If the signal value of 15,000 applications per year is exceeded, or if social partners fail to comply with the 2024 agreements, the government may take measures, including revoking the RVU threshold exemption.
Social partners are also bound by additional, non-fiscal rules
As part of the previously mentioned agreement, starting from 1 January 2026, decentralized social partners must ensure that the RVU threshold exemption will only be used for physically demanding work. This is intended to limit the number of applications and prevent the exceeding of the 15,000 threshold. CLA parties are responsible for correct application of the RVU scheme and must objectively and well-supported define the target group, focusing on physically demanding functions and tasks. This process also results in key roles for social partners, TNO Expertise Centre for Physically Demanding Work and the Ministry of Social Affairs and Employment. For further context, I refer to the New article from 3 June 2025.
