TNO to validate heavy work applications from 1 April

Publication date: 1 April 2026

The validation desk of the TNO Expert Centre for Heavy Work is now open. As of today, CLA parties may submit their validated and well substantiated classification of heavy work, as part of an early retirement scheme (“RVU”), to TNO. The expert centre will assess this substantiation and issue an advisory opinion.

Substantiation and validation by social partners and TNO

Not all employees are able to continue performing their work up to the statutory retirement age (“AOW”) without health risks. Where work can objectively be classified as heavy work, employers and employees may, under certain conditions, agree on early retirement arrangements without the employer being liable for the RVU levy (currently 57.7%, rising to 65%). This fiscal penalty does not apply due to the RVU exemption threshold. A crucial factor is which jobs or activities qualify as heavy work and how this qualification is substantiated. It is not relevant whether an individual employee is personally unable to work until the AOW date. Social partners are required to assess the characteristics of heavy work and involve relevant experts in this process. The TNO Expert Centre supports CLA parties by reviewing whether the delineation of heavy work is well thought out and clearly substantiated.

TNO’s methodology

CLA parties submit their substantiation of the RVU target group to TNO for review. The expert centre evaluates the submitted information and issues a substantive advisory opinion. Sectors and companies retain the flexibility to apply their own approach when determining heavy work. To provide further support, the TNO Expert Centre for Heavy Work is making a methodology available as of today that enables a systematic assessment of workload. These instruments can also be used in broader discussions on sustainable employability and the application of RVU schemes.

In its assessment, TNO considers, among other factors:

• the nature and extent of the workload, including the working environment, working hours (such as night and shift work), and physical and mental demands;
• whether this workload is associated with an increased risk of health damage;
• the possibilities for mitigating risks through workplace adjustments or measures;
• the expertise applied in identifying and assessing the risks.

Significance of the TNO advisory opinion

The TNO advisory opinion clarifies whether the delineation established by social partners and their engaged experts aligns with the relevant criteria. While the opinion may offer points for improvement, it does not prevent the application of the RVU exemption threshold. In addition, the advice may be used in the further development of policies aimed at sustainable employability. Ultimate responsibility for defining the target group remains with the CLA parties.