A new measure will come into effect on 1 January 2021, namely the temporary RVU exemption (Early Retirement Scheme). This measure is part of the recently concluded pension agreement.

With this temporary exemption, employers and employees can make agreements with each other about stopping work earlier. Previously, this was countered by the so-called RVU fine. This will now be suspended as of 1 January.

This includes employees who perform heavy work (e.g. night shifts) and who cannot continue working healthily until their retirement age. It also includes older employees and the scheme relates to flow in the labour market. Discussions are now taking place in various sectors about the implementation of schemes for heavy work.

What exactly are the options for retiring early? On the website MKB-Nederland has more information and a Q&A about the RVU. In addition, MKB-Nederland organizes in collaboration with VNO-NCW and employers' organization AWVN on November 23 and December 3 webinars on the topic.

Would you like to discuss pensions or related arrangements further? FHI partner HBR supports FHI members on such issues.

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