Temporary Agency Workers and Payroll: Pension Changes 2026

Publication date: 15 December 2025

The new year always brings changes in the pension landscape, but for temporary agency workers, the adjustments from 2026 onwards are more significant than usual. The reason lies in the necessary amendments due to new pension legislation: for StiPP ('Stichting Pensioenfonds voor Personeelsdiensten'), this means termination of the two separate schemes. For payroll companies, the changes are less substantial: the annual standard adjustment of the contribution rate.

STiPP: new pension scheme from 2026

Starting in 2026, STiPP will introduce one single new pension scheme. The distinction between the Basic Scheme and the Plus Scheme will disappear; there will be one uniform scheme. The contribution rate will be significantly increased to 23.4% of the pension base, of which a maximum of 7.5% may be withheld from employees. This change will have a major impact on pension costs for employers in the temporary employment sector. Timely preparation is crucial to avoid financial and administrative surprises.

Payroll pension contribution rate for 2026 announced

The contribution rate for the payroll pension has been set at 15.2% of the pension base for 2026 (previously 15%). This is a slight increase in pension costs, which can add up considerably for a large number of employees. It may therefore be advisable to pass these costs on to the hiring parties. Employers can now start determining the contribution distribution for their own organization and communicate the new contribution rate for the retirement pension to the pension provider. Do not forget to inform employees and to conduct the second assessment around February, when the final wage data is available.

Do you have insight into what these changes mean for your organization? Contact KWPS for an impact analysis and/or advice on correct contribution determination. This will help you avoid surprises.