Reeds verschenen nieuwsbrieven zijn beschikbaar en kunnen worden nagelezen op Verschenen nieuwsbrieven. This newsletter provides information to employers, hr-professionals and other interested parties with respect to recent developments and jurisprudence in the field of employment taxes. Past issues of this newsletter are available and can be read on Past newsletters. Ontbreken handtekening op loonbelastingverklaring leidt tot toepassing anoniementarief. A payroll tax statement without a signature leads to the anonymous tax rate.
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Nederlands Papiamentu. I want to Work part-time Advance my retirement Straight to Marriage Decease Moving. Pension glossary A Factor The pension benefit accrual in a calendar year.
This is your annual pension accrual in percentage of the pension base. This is the amount of annual pension accrued by you until 1st January of this year. Suppose your participation terminated on 1st January of this year, this is the benefit you can expect when you retire. If your participation continues, you continue accruing pension in this pension plan.
Your pension commences on the first day of the month in which you reach the retirement age. Data such as mortality rates, disability rates, actuarial interest and costs which are used to determine the amount of money required to realize the pension promises. A specialist who does actuarial risk analyses and calculates the reservations required for the determination of the pension commitments.
This concerns providers of financial products and services and companies issuing stocks and shares. Account of the annual activities in which the provision for pension liabilities is determined and the analysis of the technical results is made.
Please go to www. Please visit the website of the SVB. A benchmark is a basic rate to compare the investment result. For investment in shares the benchmark is often a share index, e. The person who receives the future benefit. The board of a pension fund consists of representatives of all participants, deferred participants and retirees in the pension plan.
The money reserved to pay out the accrued pension entitlements in the future. The amount required to make one or more payments in the future, taking into account any future interest.
In the pension plan this amount is often used when referring to the future pension. As a child of the participant is acknowledged: own children or step or foster children who have been provided for and raised as own children. A child can qualify for an orphan's pension until the age of 23 years.
The benefit is paid if the participants dies. Your registration number at the municipality where you are registered previously social security number. Everybody has a unique number. In the event of commutation the surrender value of the pension entitlements is paid out as a lump sum, after which the pension benefit will cease to exist.
The commutation value is the amount to be paid as a lump sum as surrender of an obligation to make a series of payments in the future. Conversion of pension entitlements into other pension entitlements. Conversion can take place e. Corporate governance refers to a structure of relationships between the various company organs such as the Board of Management, Supervisory Board, shareholders and other interested parties, in which accountability, transparency and supervision play an important part.
Pension funds invest in companies listed on the stock exchange and are therefore also shareholders. No pension premium is paid for this person. Also referred to as early leaver. Pension specifically aimed at the benefit to the partner and children in the event of death. Is responsible for the supervision of the reliability of Financial organizations. In this role DNB supervises among others the Dutch pension funds and insurance companies and the pension plans which have been administered directly with an insurance company by the employer.
Distribution of the entitlements to retirement pension accrued during the marriage in accordance with the system of the Pension Benefits Equalization Act in the vent of divorce. The part of the retirement pension RP that is allocated to the ex partner after dissolution of a marriage, registered partnership or cohabitation agreement.
The equalized RP reaches payout when the participant retires. If the participant dies prior to the retirement date, the equalized RP will be lost and the Special partner pension SNP is paid out.
If the ex partner dies, the equalized RP is paid to the participant. Exchange of pension types, e. The options offered by a pension plan with which participants can organize their pension package in accordance with their individual circumstances and insights. Legal entity with a certain private capital and a certain objective.
The relationship between the cash value of the pension entitlements from the pension plan applicable at that moment on the one hand and the capital available on the other hand. The available capital is the sum of the cash value of the pension entitlements which have been funded at that time and any general and additional reserve. Increase of a pension or pension entitlements, which is granted annually by virtue of a stipulation described in the pension plan regulations.
The conversion of capital or resources into securities or objects in order to maintain or increase the value. A certificate to be issued annually by a benefit claimant who lives abroad. This certificate, that has to be signed by a competent authority, is used to determine if the person involved is still alive. A loss of pension rights occurs if someone has to move to another pension plan or temporarily leave the plan due to a change of employers or as a result of a changed situation with the current employer.
A salary ceiling. No pension is accrued over the salary exceeding the limit. This is the part of the maximum pensionable salary over which you do not accrue pension. You do not accrue pension over this part because you already receive a state old age benefit AOV. As of 1 January the AOW supplement will cease to exist for the partner younger than 65 years. For people who turn 65 years o nor after 1 January, the mutual income may temporarily become less.
This is called the Old age benefit shortfall AOW-gat. Dependant's pension that is paid to the children of a participant of a pension plan - until a certain age - after his or her death. An amount of money that is transferred to another pension administrator o purchase pension entitlements for a participant. The difference between the performed return and the benchmark return positive or negative. An employee is working part-time and partially retired.
He continues accruing pension over the salary earned with employment usually until 65 years. This is the relationship between the number of actual number of employment hours agreed upon and the basic number of hours worked, denominated in a percentage. Person to whom pension entitlements have been allocated on the basis of participation in a pension plan. Rights of participants by virtue of a pension plan or Legal stipulations, both in terms of capital as well as legal rights.
A married or unmarried relationship of a participant, officially laid down by a marriage, a registered partnership or notarised cohabitation contract. Dependant's pension for the partner. The benefit is paid out if the participant dies. Collective term for periodical benefits usually per month , which replace the former salary in the event of retirement, death or disability. Mutual characteristic is that payment of the pension is terminated when the beneficiary has died and that the accrual of it is connected to employment.
The amount of the annual pension accrual, called the A factor, determines to what extent you can utilise the tax allowance for supplementing your pension with annuities. If you want to calculate your possibilities, please use the Tax Return Program of the Tax Authorities on the website. Your financial consultant can help you with this. The pension accrual is indicated on the annual Uniform Pension Statement. Please visit the website of the Tax Authorities.
Your pensionable salary minus the offset. It is the part of the pension over which you do not accrue pension. Entitlement to future pension benefits, arising from participation in a pension plan. Foundation that looks after a safe and sound arrangement of the pension entitlements arising from a pension plan and collects, administers and manages capital. A pension fund can outsource this and come to an administration agreement with a pension administrator.
Principles for good pension fund management. It refers mainly to the way in which the board has been organized, the way the board renders account to the parties involved and the way in which the internal supervision has been organized. The difference between the desired pension level pension standard and the actual future benefit on basis of the accrued reserves.
The pension gap often comes into being if a person becomes a participant in another pension plan or temporarily has to leave the pension plan due to a job switch or a changed situation at the employer's. A plan for which a participant pays premiums and which guarantee the participant with an income after retirement. Also referred to as pension agreement. General description of the pension plan applicable in the company, professional group or industry involved.
In the plan it has been laid down who participate in the plan, how the level of the pensions is determined, which entitlements there are, what are the consequences in the event of dismissal, marriage, divorce, occupational disability, retirement and death. The pension plan regulations are the legal basis from which the people involved claim their entitlements and benefits. This is the part of your income to be pensioned.
In the pension plan regulations it has been determined which elements of pay are pensioned or pensionable. This is the amount that you pay for the pension accrual including any voluntary additional premium. This is the amount of annual pension that you receive as of the retirement age on the pension statement.
You receive this amount if you continue your employment until that date and if you continue accruing pension in a pension plan. Your pension starts on the First day of the month in which you reach the retirement age.
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