Work for CLA parties: from 2026, exemption of 52% penalty only if early retirement scheme is linked to demanding occupation
Publication Date: June 3, 2025
On May 28, 2025, the Minister of Social Affairs and Employment sent a letter to the Dutch House of Representatives elaborating on the agreement “Healthy Towards Retirement” dated October 18, 2024. A key element of this agreement concerns the continuation of the RVU exemption beyond 2025. This exemption, which allows employers to let employees retire early without incurring a tax penalty of 52%, will be made permanent through a legislative amendment in the 2026 Tax Plan.
Objective criteria for demanding occupations
The letter of the Minister emphasizes that there will be a requirement to define the target group based on objective criteria. For CLA (collective labor agreement) parties, this means that a generic application of the RVU exemption for all occupations will no longer be possible. If agreements are not adhered to or if the use of the scheme exceeds 15,000 participants per year on a national level, measures may be adjusted or terminated. For employers not bound by a CLA, the generic applicability of the RVU exemption may still be possible.
TNO to support and monitor
To support, TNO has been designated as an independent party to oversee and to establish an Expertise Center for Demanding Work. This center has two main tasks: developing and disseminating knowledge about demanding work, sustainable employability, and the RVU scheme, and assessing CLA agreements on how they define their target groups. TNO has developed an assessment framework that considers physical and mental strain, working hours, and workload. CLA parties must base their early retirement schemes on these criteria and submit them to TNO for validation.
Loss of tax facilities?
The assessment by TNO (first possible after summer 2025) is not optional for CLA parties. It is undesirable for CLA parties not to align their early retirement schemes with TNO requirements before 2026. CLA parties will be held accountable. Currently, only a few existing CLA’s meet the required objective definitions, meaning significant efforts are needed. The minister also warns of potential waiting times at TNO due to the expected number of validation requests.
Link to sustainable employability
The letter also emphasizes that the early retirement scheme must be linked to concrete efforts to promote the sustainable employability of the target group. Although this obligation does not come with a direct results requirement or sanction, CLA parties are expected to take serious steps to support a healthy transition to retirement.
Conclusion
The letter and TNO’s assessment framework mark a shift toward a more targeted and substantiated application of the RVU exemption, aiming to make the early retirement scheme more effective and fair. However, this requires substantial adjustments from CLA parties and affiliated employers to meet the new requirements.
Naturally, you can contact us if you would like to know more about the RVU exemption and the Assessment Framework.
