Bouwkundig adviesbureau verzekering beroepsaansprakelijkheid premie 2024

DGA pensioen 2019

Een Allianz bouwkundig adviesbureau beroepsaansprakelijkheid verzekering en bedrijfsaansprakelijkheid verzekering zorgt dat u als bouwkundig adviesbureau verzekerd bent als u een beroepsfout maakt, iemand letselschade toebrengt of zaakschade veroorzaakt.

Niet alleen verzekert u de schadeclaim maar vooral ook het juridische verweer als iemand uw kantoor terecht of onterecht aansprakelijk stelt. Allianz is één van de grootste financiële dienstverleners ter wereld met ruim zestig miljoen klanten in meer dan zeventig landen.

Algemene informatie bouwkundig adviesbureau verzekering

Bouwkundig adviesbureau verzekering is voor een bouwkundig adviseur die opdrachten aanneemt van bedrijven en particulieren op specialistisch gebied in de bouwsector. De bouwkundig adviesbureau verzekering beroepsaansprakelijkheidsverzekering dekt de gevolgen van beroepsfouten die gemaakt kunnen worden tijdens het adviseren over bouwprojecten, bouwtechnieken, en constructieplanning. Een bedrijfsaansprakelijkheidsverzekering wordt vaak als aanvullende dekking opgenomen.

Wettelijk zijn er veel mogelijkheden om bouwkundig adviesbureau’s aansprakelijk te stellen voor gemaakte fouten. Het aantal claims op de Bouwkundig adviesbureau verzekering nemen ook jaarlijks sterk toe. Dat maakt de BA-verzekering tot een onmisbare verzekering. Aansprakelijkheid voor door de opdrachtgever (en meestal ook andere derden) geleden schade, veroorzaakt door nalatigheden, vergissingen, verzuimen, onachtzaamheden en dergelijke van een verzekerde. De kosten die moeten worden gemaakt wanneer de aansprakelijkheid gerechtelijk moet worden betwist. Zoals verweerkosten, kosten in verband met een tuchtrechtprocedure en/of civielrechtelijke procedure.

Aanvraag bouwkundig adviesbureau verzekering

De Bouwkundig adviesbureau verzekering wordt toegesneden op de beroepsactiviteiten van de verzekerde. De acceptatieprocedure is zeer zorgvuldig. Daarom is het vragenformulier gedetailleerd en is het van belang dat dit zo volledig mogelijk wordt ingevuld.

Bijzonderheden bouwkundig adviesbureau verzekering

De verzekeraar hanteert het `claims made’-principe. Alle (gedekte) aanspraken, gemeld binnen de geldigheidsduur van de verzekeringsovereenkomst, vallen binnen de polisdekking van de Bouwkundig adviesbureau verzekering. De verzekering biedt standaard dekking binnen de EU. Als verzekerde ook daarbuiten werkzaam is, kan de Bouwkundig adviesbureau verzekering in de meeste gevallen worden uitgebreid. Oude dossiers en inloop Dossiers die zijn overgenomen (of meegenomen) van een oude werkgever of maatschap kunnen een ernstige bron zijn van veel ellende. Dit voorrisico of inlooprisico is een aspect om direct bij het aangaan van een Bouwkundig adviesbureau verzekering rekening mee te houden.

Verschil beroepsaansprakelijkheidsverzekering en bedrijfsaansprakelijkheid

Beroepsaansprakelijkheid

Vermogensschade. Dat is financiële schade die ontstaat door fouten die iemand maakt bij de uitoefening van zijn of haar beroep wordt verzekerd. Bij bedrijven zijn vrijwel iedereen verzekert die in opdracht van het bedrijf werken zoals ZZP-ers en uitzendkrachten. Controleer altijd bij een verzekeraar welke medewerkers er wel/niet onder de dekking van de bouwkundig adviesbureau verzekering vallen.

Bedrijfsaansprakelijkheid

Letselschade. Letsel of aantasting van de gezondheid van personen al dan niet de dood tot gevolg hebbend met inbegrip van de daaruit voortvloeiende schade. Dit zijn vaak de schade die financieel het hoogst kunnen oplopen.

Zaakschade. Beschadiging, vernietiging of verlies van zaken, alsmede het verontreinigd of vuil worden van zaken en het zich daarop of daarin bevinden van vreemde stoffen met inbegrip van de daaruit voortvloeiende schade. Maar denk ook bijvoorbeeld aan het feit dat door uw schuld het bedrijf van uw buurman afbrandt en de verzekeraar dan de schade op u verhaalt.

Beroepsaansprakelijkheidsverzekering (BAV) biedt dekking voor vermogensschade die het gevolg is van professionele fouten of nalatigheden tijdens de uitoefening van uw beroep als bouwkundig adviseur. Deze schade kan ontstaan door onjuist advies of een fout in een bouwtekening, waardoor financieel verlies wordt geleden. De premies voor deze verzekering zijn afgestemd op de specifieke risico’s van een zelfstandig bouwkundig adviseur (ZZP).

Bedrijfsaansprakelijkheidsverzekering (AVB) dekt materiële schade en letselschade veroorzaakt door de ondernemer of zijn medewerkers tijdens de werkzaamheden. Dit omvat schade aan eigendommen van derden of lichamelijk letsel als gevolg van de werkzaamheden.

Jaarloon. Het jaarloon omvat het brutoloon minus de eigen bijdrage voor de pensioenpremie en de inleg voor levensloop, plus de bijtelling voor de auto van de zaak, het totale bedrag uitbetaald aan leerlingen, stagiaires, uitzendkrachten, ingeleende krachten enz., en € 40.000,- voor elke vennoot/eigenaar die niet verzekerd is onder de WW.

Wat dekt de beroepsaansprakelijkheidsverzekering?

bouwkundig adviesbureau beroepsaansprakelijkheid verzekering

Een beroepsaansprakelijkheidsverzekering voor bouwkundig adviesbureaus dekt het bedrijfsrisico op financieel verlies als gevolg van beroepsfouten, zoals ontwerpfouten of onjuist advies, op basis van de zorgvuldigheidsnorm van een redelijk bekwaam en redelijk handelend professional. Naast de hoofdverzekering kan er een extra module zijn voor bedrijfsaansprakelijkheid, die schade dekt veroorzaakt aan personen of zaken tijdens de bedrijfsuitoefening, en soms bestuurdersaansprakelijkheid.

De premie voor een bouwkundig adviesbureau-polis hangt af van diverse factoren, zoals het verzekerd bedrag, de jaaromzet, het jaarloon, de aard van de advisering en de grootte van het bureau.

  1. Acceptatie. Verzekeraar HDI kan bij de aanvraag van een bouwkundig adviesbureau verzekering afwijken van de initieel opgegeven premie, waarbij we in de meeste gevallen een positieve afwijking verwachten.
  2. Premietermijn. Bij keuze voor een afwijkende premietermijn (per kwartaal 4% of halfjaar 3% toeslag) wordt een kleine premieopslag berekend wegens latere ontvangst van de premie dan bij jaarlijkse betaling.
  3. Kosten. Jaarlijks wordt € 12,50 aan poliskosten in rekening gebracht voor de verzekering.
  4. Assurantiebelasting. De premie is exclusief 21% assurantiebelasting.

Waarom kiezen voor onze bouwkundig adviesbureau verzekering?

We streven ernaar u direct volledige tevredenheid te bieden. Of de situatie nu om snelle actie vraagt of een grondige aanpak vereist, wij zijn er voor u. Onze dienstverlening is flexibel: op afstand wanneer u dat wenst en persoonlijk wanneer nodig, zelfs buiten reguliere werkuren. Ontdek het persoonlijke verhaal van Gerrit-Jan Doorneweerd en hoe onze aanpak hem beviel.

✅ Gratis premieopgave voor Bouwkundig Adviesbureau Verzekering
✅ Tijdbesparend dankzij onze unieke online formulieren
✅ Efficiëntie door dagelijkse verwerking
✅ Betaalbaar en passend aanbod
✅ Professionele inkomensvoorzieningen

Tijdbesparing door onze expertise, gecombineerd met unieke online formulieren.
Efficiëntie staat bij ons hoog in het vaandel; we hanteren een effectief dagverwerkingssysteem.
Betaalbaarheid is gegarandeerd met een gunstige premie voor de best passende verzekering.
Professionaliteit is wat ons onderscheidt en respect in de sector heeft opgeleverd.

Heeft u in het weekend of ’s avonds vragen over de Bouwkundig Adviesbureau verzekering? Dat is voor ons geen probleem.

Eigen risico

Voor een bedrijfsaansprakelijkheidsverzekering binnen een bouwkundig adviesbureau verzekering geldt natuurlijk een eigen risico, dat is een vast bedrag dat u zelf betaalt bij schade. Als het vrijwillig eigen risico stijgt, daalt de premie. Vaak is er weinig keuze bij de keuze van het eigen risico bij een bedrijfsaansprakelijkheidsverzekering; per verzekeraar kan dit verschillen. Heeft u schade, dan zijn de kosten van de verzekering dus eigenlijk de premie plus het eigen risico. Op de verzekeringsbladen en in een offerte van uw bedrijfsaansprakelijkheidsverzekering vindt u de hoogte hiervan.

Bedrijfsaansprakelijkheidsverzekering procesoperator ZZP premie 2024

Aansprakelijkheid verzekering


Het verzekeren van uw aansprakelijkheid als procesoperator is moeiteloos online te regelen. Markel Nederland biedt dekking voor dit specifieke risico, met concurrerende premies en efficiënte claimafwikkeling. Dit geldt ook voor zelfstandige procesoperators actief in de petrochemie. Deze verzekering is ontworpen voor ZZP’ers die in de rol van procesoperator werken, en wordt door opdrachtgevers breed geaccepteerd.

Bedrijfsaansprakelijkheidsverzekering procesoperators toelichting

Het afsluiten van een bedrijfsaansprakelijkheidsverzekering voor procesoperators is een cruciale stap, hoewel niet altijd wettelijk verplicht. Veel opdrachtgevers vereisen deze echter wel. Daarom is het aan te raden voor iedereen die werkzaam is als procesoperator om een zo’n verzekering te overwegen. Deze verzekering dekt u tegen schadeclaims waarvoor uw bedrijf verantwoordelijk gehouden kan worden, inclusief materiële schade en letselschade veroorzaakt door uw handelingen. Het beroep van procesoperator brengt specifieke risico’s met zich mee, deze kunnen sterk variëren afhankelijk van de sector waarin u werkzaam bent. Een bedrijfsaansprakelijkheidsverzekering biedt essentiële bescherming om de continuïteit van uw bedrijf te garanderen, dit wordt ook benadrukt door de Kamer van Koophandel.

Audio bedrijfsaansprakelijkheidsverzekering procesoperators

Zaakschade bedrijfsaansprakelijkheidsverzekering procesoperators

Bedrijfsaansprakelijkheidsverzekering procesoperator

Een procesoperator aansprakelijkheidsverzekering dekt schade die u aan eigendommen van derden veroorzaakt. Omschreven als bedrijfsaansprakelijkheid, is zo’n verzekering niet verplicht gesteld door de wet, maar wel vaak een vereiste van opdrachtgevers. Als procesoperator vallen specifieke risico’s die u tijdens uw werkzaamheden loopt niet standaard onder de dekking van een algemene bedrijfsaansprakelijkheidsverzekering. Hoewel het risico op schade beperkt lijkt, kunnen de financiële gevolgen van claims aanzienlijk zijn. Vandaar dat het afsluiten van een gerichte aansprakelijkheidsverzekering voor veel procesoperators een voor de hand liggende keuze is.

Gevolgschade

De bedrijfsaansprakelijkheidsverzekering procesoperator heeft echter vaak beperkingen of uitsluitingen voor gevolgschade, zoals bedrijfsschade, omzet- en winstderving, en andere indirecte verliezen veroorzaakt door beschadiging, verontreiniging, of verlies van eigendommen.

Opleiding procesoperators

Een procesoperator is doorgaans op MBO-niveau opgeleid met een (proces)technische studie. Een opleiding zoals bijvoorbeeld MBO Procestechniek is een geschikte vooropleiding voor een procesoperator. Er zijn ook specifieke opleidingen die opleiden tot procesoperator. Sommige firma’s leiden intern mensen op tot procesoperator; in deze gevallen is vaak geen specifieke opleiding vereist.

Letselschade bedrijfsaansprakelijkheidsverzekering procesoperators

Letselschade, voortkomend uit fysiek of psychisch letsel, kan verhaald worden op een procesoperator indien veroorzaakt door diens handelingen of nalatigheden. Zowel medische kosten als persoonlijke en werkgevergerelateerde schade (zoals loondoorbetaling) kunnen onderwerp van een aansprakelijkheidsclaim zijn. Een gespecialiseerde Bedrijfsaansprakelijkheidsverzekering voor procesoperators biedt dekking voor deze claims, inclusief juridische bijstand en schadeafhandeling.

Werk procesoperators

Pijpfitter en flensmonteur aansprakelijkheid verzekering

Procesoperators, meestal opgeleid op MBO-niveau binnen een technisch vakgebied, zoals MBO Procestechniek, zijn cruciaal in de bediening en monitoring van industriële processen.

Hun werkterrein strekt zich uit van chemische productie tot voedselverwerking en energieproductie, waarbij sommigen gespecialiseerd zijn in specifieke sectoren of technieken.

Gezien de diversiteit en risico’s verbonden aan deze rollen, is het afsluiten van een bedrijfsaansprakelijkheidsverzekering een essentiële stap voor iedere procesoperator.

Kentekenplicht graafmachines 1 januari 2025


Met ingang van 1 januari 2025 wordt een algemene kentekenplicht ingevoerd voor alle landbouwvoertuigen, onafhankelijk van de constructiesnelheid of de snelheid waarmee het voertuig zich op de weg beweegt. Ook komt er dus een Kentekenplicht graafmachines.

kentekenplicht graafmachines verzekering

Tot deze datum zijn graafmachines die geregistreerd staan en die niet in staat zijn tot of niet sneller rijden dan 25 kilometer per uur, vrijgesteld van het voeren van een kentekenplaat. Echter, aangezien de meerderheid van de bestuurders met snelheden boven de 25 kilometer per uur rijdt, hebben veel voertuigeigenaren reeds een kentekenplicht graafmachines aangebracht.

[Read more…] about Kentekenplicht graafmachines 1 januari 2025

Director-major shareholder pension premium 2024

With this premium scheme, the director-major shareholder builds up a solid pension capital with an available premium scheme with lifecycle accumulation. The pension premium includes no other costs; the full premium (100%) is used for your pension. Spouses and children are also insured. Additionally, it ensures that if you are unable to work due to disability, pension accumulation continues without premium payment.

Pensionable wage director-major shareholder pension premium

Director-major shareholder pension premium

12 times fixed monthly salary (+ possibly 8% holiday allowance).
13 times fixed monthly salary (+ possibly 8% holiday allowance over 12 months).
There is also an annual maximum pensionable wage.
Pension base = Pensionable wage -/- AOW franchise.

AOW franchise director-major shareholder pension

The franchise factor for an available premium scheme is 100/75 of the AOW benefit plus holiday allowance applicable to married persons with a partner older than the AOW age (in the table: AOW 50%).

Maximum premium investment.

Budget-wise, a director-major shareholder pension premium is easy to calculate. The premium amount is expressed as a % of the pension base. 30% is the maximum tax-acceptable premium. Less is, of course, always allowed.

Example calculation of director-major shareholder pension premium.

  • Salary € 51,000,- full-time (director-major shareholder salary)
  • AOW franchise € 16,000,-
  • Pension base € 35,000,-
  • Part-time percentage 80%
  • Pension base € 28,000,-
  • Assumed flat pension investment 12% per year
  • Annual pension investment is € 3,360,-
  • Per month € 280,-

Important:

  • The salary to build pension on is capped at approximately € 130,000,-.
  • The flat premium percentage is capped at 30%.

No premium obligation

AOW Franchise 2024

A director-major shareholder pension premium insurance is a unilateral contract. You enter into the contract with the “passive” pension insurer. Therefore, a director always has the possibility, within the fiscal legislation frameworks, to change or stop premium payment. However, for tax reasons, the accumulated pension capital must actually be used for purchasing a pension payout. Even if you stop premium payments earlier.

Survivor’s pension choice of inclusion

In a DGA pension premium insurance, the survivor’s pension can be included. After the death of the director-major shareholder, the private partner will receive a pension payout, often lifelong. Often, this payout is not fitting or too high, too low, or too long. Therefore, a tailor-made life insurance is often chosen that can be further customized for the surviving partner.

Survivor’s Pension or Partner’s Pension

Instead of a partner’s pension, we prefer to talk about the survivor’s pension; this includes children who are insured with an orphan’s pension under a director-major shareholder pension premium scheme.

Two variations when insuring only the partner’s pension.

  • The director-major shareholder dies before the pension date.
    • The partner receives an income from the pension insurance. This survivor’s pension is usually lifelong. The payouts are taxed as income. They can also be insured to increase, for example, through a 3% indexation. The private company will pay the premium for this.
  • The director-major shareholder shareholder dies after the retirement age.
    • The choice of how the partner then receives a payout does not have to be made until around the retirement age. This situation arises only after the director-major shareholder pension premium accumulation scheme is converted into an expiring payout.

Calculation of partner’s pension

Partner’s pension before the pension date is a percentage of the salary. The risk premium for partner’s pension is added to the available director-major shareholder pension premium. Usually, an orphan’s pension is also insured.

The government ensures with the survivor’s benefit from the General Survivors Act (Anw) that survivors have a basic income. The Social Insurance Bank (SVB) pays out this benefit.

There is often an option to insure that amount until the pension end age

Calculating orphan’s pension

Orphan’s pension is also a certain percentage of the salary.

General Widowed Act (Anw)

The General Survivors Act (Anw) provides widowed with a basic benefit under certain conditions. Every resident of the Netherlands is automatically insured for the Anw. If you are widowed with children up to 18 years of age, you are eligible for a widowed’s benefit. Or if you are disabled and you have lost your partner. Further conditions apply, however.

Ages at a glance

  • Starting age. The starting age is the age from which the director-major shareholder starts insuring his pension scheme. The minimum starting age is 18 years. And at that age, the DGA pension premium payment begins.
  • Scale age. For determining the height of the maximum premium, the age as listed in the premium scales applies.
  • AOW age. Determined by the government. The age cannot be changed by a director-major shareholder. There is no obligation to stop working either. The tax rates after the AOW age are lower because no more national insurance contributions are due.
  • Pension age. The actual date the director-major shareholder starts their pension payouts.
  • Pension target age. The age with which the scheme has actuarially calculated when the director-major shareholder will retire. Possible pension target ages are: the age of 60, 61, 62, 63, 64, 65, 66, 67, and 68 of the DGA.

Director-major shareholder pension premium personal contribution

It may be attractive not to have the premium fully paid by the private company but to include a personal contribution in the pension scheme. After all, this personal contribution reduces the salary on which income tax is paid. And that income tax is often the top income tax rate. The director-major shareholder’s personal contribution may not exceed 50% of the total pension costs. With such a compensation, an employer (the private company) thus reduces its pension costs.

Bankruptcy and director-major shareholder pension

Many director-major shareholder’s have a private company from which he declares a fee to “his” work private company. That work private company can run into financial problems after which the private company uses the funds in his own private company to financially support the work private company. In the event of bankruptcy, then an empty work private company and an empty holding private company remain. The private company is lucky if the bankruptcy and private company pension do not also drag his house into the ordeal.

Bankruptcy has no effect on director-major shareholder pension insurance

Director's pension.

When a curator is present in bankruptcy, he would like to cash in on the pension insurance. The money is then used to satisfy the creditors. Luckily, the director-major shareholder’s pension claim does not fall under the Pension Act. But unfortunately, the curator then encounters a prohibition on buyout with a director-major shareholder’s pension premium insurance. According to the Supreme Court ruling, it’s about ensuring that the accumulation of an old-age provision stays within the fiscal frameworks. If that is the case, the curator may not cash in the pension insurance.

There is only a risk that a curator involves a director-major shareholder with his personal assets in a bankruptcy if he/she can prove that there has been improper management and can demonstrate that this caused the bankruptcy.

Rights of director-major shareholder partner’s pension in bankruptcy

It should also be considered that the spouse usually has rights to (a portion of) the director-major shareholder pensions. Most curators will not want to take this fight if there is an insured director-major shareholder pension. A bankruptcy and director-major shareholder pension at an insurer are difficult to reconcile. See also the ruling of the Supreme Court.

In a director-major shareholder pension premium insurance, the survivor’s pension can be included. After the death of the DGA, the private partner will receive a pension payout, often lifelong. Often, this payout is not fitting or too high, too low, or too long. Therefore, a tailor-made life insurance is often chosen that can be further customized for the surviving partner and children.

Director-major shareholder pension premium in own management

Building up a pension in one’s own management by a director-major shareholder is no longer allowed.

director-major shareholder’s, with respect to claims they have built up in their own management until 1 July 2017, had several years to choose to either buy these off or convert them into an old-age obligation (ODV) at the private commpany. In both cases, director-major shareholder’s were allowed to base this on the fiscal value. The difference between the commercial and fiscal value could be written off without fiscal taxation and added to the private company’s equity.

If the director-major shareholder does not use the opportunity to buy off or convert the Own management pension, then the old calculation legislation before 01-01-2017 continues to apply to it.

Audio: The pension building (in Dutch)

Flat rate pension calculation module 2024

Calculation module collective flat rate pension WTP-proof makes calculations based on current pension rates. Explanation of all entries can be found on the information page. This calculation module is specifically intended for employers. Pension insurers’ products may differ in details. Here is the graduated flat rate pension module.

Information collective flat premium pension

Collective pension premium arrangement information

Pension employers, 11 benefits and 3 cons

Ages collective flat rate pension scheme in a row

  • Starting age. The starting age is the age from which the employee begins to insure their pension scheme. The minimum starting age is 18 years.
  • AOW age (National Old Age Pensions Act). Determined by the government. The age cannot be changed by an employee. There is no obligation to stop working either. The tax rates after the AOW age are lower because no more national insurance contributions are due.
  • Pension age. The actual date on which the employee starts their pension benefits. a good collective flat rate pension scheme takes this into account.
  • Pension target age. The age with which the scheme has actuarially calculated when the employee will retire. Possible pension target ages are: the employee’s age at 60, 61, 62, 63, 64, 65, 66, 67, and 68.

Pension agreement

The pension agreement is an agreement between employers, employees, and the government on how pensions will be arranged in the Netherlands. The aim of the agreement is to finance pensions in a sustainable way, so that people have enough income to live on when they retire.

A flat rate pension scheme is a type of premium for a pension insurance where everyone pays the same premium % on the pension income.

Which salary

Flat rate pension as a starting point for the amount of the collective flat rate pension investment, the pension base is always taken. This pension base is determined by an employee’s salary. If the salary is taken then this is called the pensionable wage. There can be no pension accrual over the future AOW. This AOW construction results in a so-called franchise. This must therefore be deducted from that pensionable wage,

Pensionable wage

12 times fixed monthly salary (+ possibly 8% holiday pay).
13 times fixed monthly salary (+ possibly 8% holiday pay over 12 months).
Maximum pensionable wage is approximately € 130,000,-

Pension base for calculating a collective flat rate pension scheme = Pensionable wage -/- AOW franchise.

AOW franchise collective flat rate pension

The AOW franchise is usually 100/75 of the single AOW (including holiday pay) for a married person. Sometimes there are other calculations for the construction of the AOW. The exact amounts of the AOW via the SVB. The AOW franchise via our pension page.

With a franchise, an amount can also be chosen to set up an excess pension scheme correctly. Example is taking the maximum Hospitality Industry Pension Fund pension salary as construction in a collective flat rate pension scheme.

Collective flat rate pension scheme

When stating an example pension capital from a collective flat rate pension scheme, account is taken of an expected return. Then an indication is given of the pension benefits; and these too depend on the interest rate. Both amounts can always be found in the calculations. The actual interest rate and the expected return will (always) differ from reality.

flat rate pension The amount of the pension benefits also depends on the expected life expectancy. If you start pension benefits early, more benefits will have to be purchased from the pension capital. Furthermore, the presence of a partner, interest rate, rate, and choice of the type of benefit will be influential.

Purchasing pension on the pension date

With the available premium, capital is built up on the pension target date. At that moment, the employee can purchase a benefit. The rate is determined based on the age of the employee and the market interest rate. On the pension date, an old-age pension is purchased with the capital available at that time, possibly in combination with a partner’s pension. Insuring the pension thus provides a (often) necessary supplement to the AOW.

Choice type Collective flat rate pension scheme.

% choice old age pension of the collective flat rate pension scheme;
Financing survivor’s pension and orphan’s pension;
Indexing of pensions; Premium exemption in case of disability;
Additional disability coverages;
Pros and cons of the various pension systems;
Investment opportunities, lifecycles, and risks;
Course of pension charges;
Tax legislation and financial consequences long term.

Purchasing flat rate pension on the pension date

With the available premium, capital is built up on the pension target date. At that moment, the employee can purchase a benefit. The rate is determined based on the age of the employee and the market interest rate. On the pension date, an old-age pension is purchased with the capital available at that time, possibly in combination with a partner’s pension. Insuring the pension thus provides a (often) necessary supplement to the AOW.

Survivor’s pension or Partner’s pension

We prefer to talk about survivor’s pension than the partner’s pension. After all, survivor’s pension also includes children who are insured with an orphan’s pension. The survivor’s pension can be insured in different ways. But usually, a fixed benefit that is lifelong for the partner and until the children are 21 or 27 years old at the latest. The premiums are almost always paid by the employer.

Calculation of partner’s pension

Partner’s pension before the pension date is a percentage of the pension base multiplied by the number of years of service. The partner’s pension can be insured based on final pay or average pay. The maximum accrual percentage for final pay is usually 1.160% of the pension base per year of service. The maximum accrual percentage for average pay is often 1.313% of the pension base per year of service. The risk premium for partner’s pension comes on top of the available premium.

The government ensures with the survivor benefit from the General Survivors Act (Anw) that survivors have a basic income. The Social Insurance Bank (SVB) pays out this benefit.

Calculation of orphan’s pension

Orphan’s pension is a percentage of the pension base multiplied by the number of years of service; end age 18, 21, or 27 years. The orphan’s pension is doubled for full orphans. These are children whose both parents have died. During the period of student finance, the benefit is often extended until at most 27 years.

General Survivors Act (ANW)

The General Survivors Act (Anw) provides survivors with a basic benefit under certain conditions. Every resident of the Netherlands is automatically insured for the Anw. If you are a survivor with children up to 18 years of age, you are eligible for a survivor’s benefit. Or if you are disabled and you have lost your partner. Further conditions apply, however.

Postponing collective pension rights

Many employees, as they get older, have always accumulated some collective pension rights somewhere. Often premium-free from a previous employment. It is unpleasant if a pension fund or an insurer wants to pay out these on the agreed date. Then there is a benefit at a time when the employee is not waiting for it. Postponing the accumulated capital in a collective flat rate pension scheme is then the solution. There are legal rules for this, but there is more flexibility than before. Many collective pensions know index actions. This makes decisions on this extra important because equal pensions or rising payouts can make a big difference in the long term.

Collective flat rate pension capital through investment

Recently, the Improved Premium Scheme Act has come into effect. An important consequence of this law is that in an available premium scheme, the possibility exists to continue investing after the pension date. The aim of this new choice option is to achieve a better pension result at an acceptable risk. Until recently, it was only possible to convert the accumulated capital into a fixed benefit. When determining the amount of a fixed benefit, the interest rate is an important element. And that has been low for years. And that often means a lower pension than expected and hoped for. That can now be done smarter since recently. Here more information about continuing to invest and pension.

Lifecycles collective flat rate pension

The asset accumulation in a collective flat rate pension scheme is done through investing. Investing wisely is therefore a big challenge. An investment fund with a guaranteed end capital often yields too little for a good pension. Investing in stocks offers more chance of a higher return, but also has an increased risk that the capital decreases in value. With the right fund and a well-considered policy via Lifecycle investing, a good mix between return and risk is achieved.

What are lifecycles?

Lifecycles take into account your age and the period until the moment you retire. If you are young, the contribution is invested with more risk to give the starting capital significant growth opportunities. As your pension date approaches, the investments become less risky. A substantial pension capital has already been built up with which – just before the pension date – less risk may be taken. Every year they check whether the actual investment mix still matches the chosen investment scheme in a collective flat rate pension scheme. If necessary, the investments are automatically adjusted.

Passive lifecycles

flat rate pension In a collective flat rate pension scheme, to keep costs as low as possible, you are invested in so-called passive investment funds. A passive investment fund follows the benchmark. A benchmark is a predetermined standard (for example, the AEX, or the DowJones). Unlike an active fund, a passive fund is not actively managed. As a result, returns are comparable to those of the benchmark. The fund manager tries to follow the benchmark and not to beat it.

Uncertainties collective flat rate pension scheme

In this calculation, we assume that the salary, franchise, premium, and return remain the same until retirement age. Of course, reality is different. Therefore, the actual pension capital at the pension date will also be different than initially thought in a collective flat rate pension investment. This risk is limited because a Lifecycle fund will reduce the investment risk further as the retirement age approaches.

Investment profile

The insurer usually invests your premium according to a neutral profile. If you prefer a defensive or offensive investment strategy, you can indicate this by filling in an investment profile. During the term of the insurance, this profile may change due to changes in your personal and/or income situation. Then fill in an investment profile again to see if your current investment mix still matches your personal situation.

Old-age pension from your retirement date

The old-age pension starts on your retirement date. With the accumulated investment value, you purchase an old-age pension on the retirement date. The accumulated value is paid out periodically until you die. If your partner is still alive, then the payout continues for 70% on your partner’s life. You can also choose a different ratio between the old-age and partner’s pension. The value development depends, among other things, on the investment returns as well as on the amount of the premium you pay in. You determine that yourself. You also determine when your pension should start. That can be at reaching the retirement date, but earlier or later is also possible.

Choice of insurer and product offerings

  • Comparison of conditions;
  • Flexibility in a collective flat rate pension insurance;
  • Administrative process; Insurer’s solvency;
  • Profitability of pension accumulation;
  • Service and support duty of care;
  • Choice of one-year or level term risk premium;
  • Conditions for disability risk;
  • Discount rate for the accumulation and pension payout phase;
  • Build-up of costs and returns;

Pension age 68 years

It is good to start with an important difference between the different ages:

  1. AOW age. Legally established and easy to calculate at SVB. Calculate AOW age.
  2. Pension target age. The date on which the pension capital or the pension benefits start. See also below the message “The legal background”. The pension target age is thus the age at which one retires according to the pension scheme. At that age, all fiscal limits of the collective flat rate pension scheme are based.
  3. Your own retirement age. In other words, the age at which you or your employees stop working and “retire”. There is basically nothing about this in the pension law. That decision lies with you but will depend on the financial situation.

The words matter in the discussions about pension to avoid a Babylonian confusion of tongues.

  1. Pension is thus not AOW (1st pillar).
  2. Pension is pension if it says pension (2nd pillar) on it.
  3. Pension is not annuity (3rd pillar)

Retire later?

The pension date of 68 years is flexible. You can choose a pension date between 60 years and the first of the month in which the AOW age plus 5 years is reached provided it complies with tax and legal regulations. The capital is then recalculated first. With that capital from the collective flat rate pension insurance, the pension situation can be filled in according to your own choice.

What is a flexible flat rate pension exchange?

When you retire, you can choose to exchange part of the partner’s pension for a higher old-age pension. Of course, this requires the partner’s consent. When the old-age pension starts, you can choose for a higher or just a lower pension in the initial period. Of course, the pension benefit will then be lower, respectively higher, in the subsequent period. The lower benefit must in both cases be at least 75% of the higher benefit.

Salary limitation for pension accrual

The government further limited pension accrual as of January 1, 2015. The pensionable wage is capped at approximately € 130,000,-. This limit is adjusted annually. This maximum salary is reduced by the franchise (future AOW benefits). The maximum pension base will therefore be approximately € 115,000,-. This is thus the maximum base to which the premium scales are applicable. on this – maximum premium – page the maximum premiums are directly visible.

Who benefits from a too high collective flat rate pension?

Rules apply to the maximum height of the pension. in theory, the pension scheme could be adjusted. The practice is that this has not happened with any pension insurer yet and the chance is also very small. If the pension is too high during a test, the pension insurers are legally obliged to pay the excess to themselves. We assist with the testing at

  • The start date of the pension
  • Mutual exchange of pension
  • Value transfer
  • Divorce or termination of partnership
  • Emigration
  • Death
  • Relevant change in tax legislation.

The pension benefits are taxed. The pension insurer or pension fund withholds the due payroll taxes on pension benefits.

No medical examination or health declaration

No medical guarantees (examination or health declaration) are needed at the start of a pension scheme.

Corporate pension SME employment conditions

A collective flat rate pension scheme for the employees is a step many employers hesitate to take. Of course, that is understandable because they are after all employment conditions. But pension means a lot to many employees as an important addition to these employment conditions. Attracting new employees becomes easier and the costs are fiscally more advantageous than paying it out as salary.

Also read “Pension employees the 11 advantages and 3 disadvantages”.

Choose the right form of flat rate pension scheme

  • Fixed premium, scale available premium, average pay or final pay scheme. In other words, Defined Benefit or Defined Contribution or a combination.
  • Check if there is already a basic scheme in the form of, for example, a voluntary corporate pension fund scheme.
  • The financing and choice of the components are the details discussed in every pension scheme.
  • Scale choice in a collective flat rate pension scheme of the old-age pension;
  • Financing survivor’s pension and orphan pension;
  • Indexing of pensions;
  • Premium exemption in case of disability;
  • Pros and cons of the various pension systems.
  • Choice of insurer and product.
  • The providers are plentiful. Choose wisely. Look at the following elements:
    • Comparison of conditions;
    • Flexibility;
    • Administrative process;
    • Insurer’s solvency;
    • Profitability of pension accumulation;
    • Service and support duty of care;
    • Choice of one-year or level term risk premium;
    • Discount rate for the accumulation and pension payout phase;
    • Build-up of costs and returns in a Collective flat rate pension insurance;
    • Exit clauses and the entry and exit risk.

Implementation of the collective flat rate pension scheme collective pension calculations

  • Ensure good guidance and advisor. Not only the choice in advance is important; the implementation in the company is also essential to avoid future worries.
    • Drawing up of pension regulations and pension agreement;
    • Textual assistance implementation employment contracts and staff guide;
    • Guidance of the administrative tasks;
    • Check pension documents;
    • Explanation of the pension scheme to your staff.
    • The desired investment risks for the participants. Do you want a lot or little choice for the employees? Cost fluctuations with value transfers. Value transfers can still have consequences for employers. Analyze them in advance.
    • Mandatory CAO or voluntary joining a CAO. It can be attractive for an employer to join a voluntary pension scheme from a sector.
  • What consequences do the AOW age and the capping of the pension salary have on the employment conditions per group?
  • Check whether all requirements from the Pension Act and the associated tax legislation apply to the pension scheme. Small mistakes in excluding groups can have long-term effects.
  • Also, the Compulsory Occupational Pension Scheme Act (Wvb) sometimes influences a pension scheme. Have it checked.
  • The complex Work and Income According to Work Capacity Act (WIA) affects the pension scheme. In most pension schemes, the risk of disability is also insured. The schemes must match well.
  • The Equal Treatment Act sounds like a regulation that every employer adheres to. But we still see differences thus pension scheme registration of temporary and permanent staff. But also unjustified declarations of distance are still abundantly present among employers.

Pension advisor

  • A pension advisor will check who are authorized to enter into the collective flat rate pension scheme. Also, the works council can exert decisive influence so check in advance what requirements are set by pension insurers and advisors in the discussions.
  • The employer’s pension advisor or the works council’s pension advisor should be different advisors. Both have (sometimes) opposing interests.
  • Involve the accountant in the discussions as an employer as well.
  • It can be attractive to set up a temporary scheme pending the definitive setup. Ensure that all stakeholders know the differences.
  • Assess together with the advisor whether a Tender can/should be issued;
  • Let custom calculations be made. This provides an extra element in the total comparison of the pension providers, allowing you to better value the proposals of the various providers.
  • Existing implementation agreement, pension regulations, start letters present? Then check carefully if every difference is explainable with a change.
  • Collecting background information about the different pension providers provides a valuable source for making correct decisions.
  • Every insurer’s product has specific product features. Let those be clear in advance of a scheme

Pension communication

Pension communication towards stakeholders is an increasingly important part in every collective flat rate pension scheme.
Ensure that the participants know the details and accept them if necessary.
And do not forget to ask for the works council’s consent. Pension courses can effectively contribute to a valued pension scheme.
Who informs them with what information and when?

  1. The tax authorities;
  2. The pension provider;
  3. The participants;
  4. The accountant;
  5. The shareholders.
  6. Pension management
  7. Works Council

There are active and inactive participants. Make agreements on how the treatment is. The guidance in- and out of service. As an employer, you do not want to be confronted again with pension matters of starters just as little as with leavers. Correct handling is, however, crucial due to the substantial risks if the requirements for, for example, timely registration are not met.

Logistics collective flat rate pension scheme

  • Administrative guidance and control of value transfers. Some employees want to know the ins and outs of the advantages and disadvantages. Their good right but within a company, the practical knowledge to handle that efficiently often lacks. And the pension providers only provide colored information.
  • Adjusting pension scheme to salary changes. It seems so simple. But our experience is that there is at least one case among every 10 employees that needs technical attention.
  • Personal changes at an individual level. Address change, a different partner, children, value transfers, disability, etc. Passing on the mutation is often just a fraction of the time investment. Personal guidance and explanation are also often rightly seen as necessary.
  • Legal consequences of legislative changes. Over the past 10 years, there have been almost monthly changes that sometimes had far-reaching consequences. The upcoming change of the pension target age to 68 years is another next step.
  • Financial cost control collective flat rate pension scheme contract. Once a pension provider is chosen, there is a constant need to limit costs. Letters from insurers with “please sign below” including an administrative invoice packaged in a current account pension overview, are seen way too often.
  • Insurance consequences of product changes. Do the new product properties of a collective pension scheme still match the promise? Without control, the responsibility for good corporate pension management lies with you as an employer.
  • Coordination of pension consequences of retirement, disability, and death of an employee. At that unexpected moment, immediate technical action is needed but especially also careful guidance is wise.
  • Information provision to, and preparation of, works council meetings. For a well-prepared employer, a pension scheme does not have to be a problem. We provide the substantiation and guidance through thorough corporate pension management.
  • Recording pension texts in staff guides and employment conditions. It is often a surprise if the intended pension scheme, the promise in the employment contract, the staff handbook, and the Pension 1-2-3 information for the employee, are in line.
  • Administrative logistics around policies, pension agreements, and implementation agreements. We help with clear logistics, archiving, and reporting.
  • Control of premium setting, settlements, and processing of employee’s own contribution. Do you want a better insight into the costs and the remittance? Come talk to us.
  • Processing and control of additional coverages such as WGA-gap/excess and ANW Gap and premium exemption in case of disability. Pension is often part of a comprehensive package of employment conditions. It is important that these matters align and are administratively easy to process.
  • Information provision to payroll administrator. Calculating, for example, a 30% rule or the correct own contribution also proves to be a challenge for experienced payroll administrators.

Employees say “no”

Of course, every employee would like a higher salary. But the secondary employment conditions such as the collective flat rate pension scheme are also important. The counterarguments are listed.

  1. They prefer a higher salary. But for the employer, that is usually unfavorable. Also because of the other employer charges, that is often much more expensive. Not offering employees a pension scheme can therefore be financially disadvantageous for employers.
  2. No one understands pension. That does not have to be a problem for the employer and employee; therefore, the employer hires a pension advisor. Advice for the employer and if a company wants, individual guidance of the employees.
  3. I only have young people employed and they have no need for a pension. Practice shows otherwise. Especially for young people, a pension is a solution they would not arrange themselves otherwise. Young people have young relationships, young children, many financial worries, and little financial knowledge. Giving employees a pension scheme is taking over responsibility partially. That is paternalistic but therefore not less necessary.
  4. My employees only stay for a while and then they leave again. Someone who has 42 employers with 42 pension schemes will eventually build up as much pension as someone who “neatly” stays with the same boss for 42 years.
  5. They can better decide for themselves how to spend their money. Practice shows that the money goes to household, vacation, and lifestyle. That’s not a condemnation but a fact. Setting aside money for later is a difficult choice for an employee.
  6. Employees can invest their money smarter themselves than in a collective flat rate pension scheme insurance. We have never met that employee yet. Lack of knowledge and scale are just a few reasons that make that argument a fable.
  7. By that time, my pension will have evaporated anyway. With an available pension scheme, there is a personal pension pot. That does not evaporate like with some pension funds. No one else may touch that money.
  8. Pension is expensive. An employee will see an own contribution as very normal. An employer can thus strongly limit the costs of the pension scheme. Feel free to calculate it yourself.

And a few “soft” arguments:

The company’s image. For employees, working at a company with/without a pension scheme will make a difference. Especially with “equal suitability” an employee would rather choose a company with a pension scheme. Not offering a collective flat rate pension scheme can be an extra hurdle for attracting qualified personnel.

Salary increase instead of pension. Especially with a changing staff, after a while no one remembers exactly what the considerations were of the employer to not have a pension scheme. And first giving a salary increase and later still starting with a pension scheme, makes it very unfavorable for you as an employer.

Death. An employer does not want, in the event of an employee’s death, to get a call from the private partner asking if there was actually a survivor’s pension scheme.

Disability. In case of an employee’s disability, if there is no pension scheme, the possibility to continue building up a pension for the employee stops.

Why us?

Your employees are your business capital. This must be handled with care. Especially when it comes to employment conditions. We ensure that you remain satisfied with this. Fast if it can be done quickly and thoroughly if that is useful for a pension scheme. We’ll keep our distance, if that’s what you want. We are close, if that is appreciated; even if you want to have a discussion in the evening or at the weekend. Read the personal story of Gerrit-Jan Doorneweerd.

✅ Handy online premium statement
✅ Save time with unique online forms
✅ Efficient and day-to-day processing
✅ Affordable and suitable for employees
✅ Professional employment conditions provision.

Beschermd: Pension Scheme

Deze inhoud is beschermd met een wachtwoord. Voer hieronder je wachtwoord in om het te bekijken:

Lawyer Insurance NOvA – online premium calculations

Lawyer insurance covers the financial damage (with your work) caused by the entrepreneur or professional in the exercise of his profession. Business liability insurance covers material and personal damage (to persons and property) caused by the entrepreneur or his employees.

Explanation of professional liability lawyer insurance

A lawyer’s professional liability insurance that covers the commercial risk of compensation for financial loss (financial loss) as a result of breach of contract (acting/care of a reasonably competent and reasonably acting colleague) or tort. The professional liability insurance (often abbreviated as BAV or lawyer insurance) can be part of the main insurance with an extra module for the risk of business liability (or called company liability insurance) and sometimes directors’ liability.

The premium for a lawyer policy often depends on various factors, such as the insured amount, your annual turnover, annual salary, the type of advice or office occupancy.

  1. Acceptance. The insurer HDI of the lawyer insurance may ultimately deviate from the stated premium when applying for Lawyer Insurance. In most cases we expect positively.
  2. Premium term. If you choose a different premium term (4% quarterly or 3% every six months), you will receive a small premium surcharge on the lawyer insurance premium because the premium is received by the insurer later than the usual annual payment.
  3. Cost. Annual policy costs of € 12.50 are allocated to the insurance.
  4. Insurance tax. The premium is exclusive of 21% insurance tax.

A couple important benefits of HDI Global

HDI Global Specialty has been a specialist in the field of professional liability insurance for years. Their thorough knowledge allows them to tailor the insurance to specific occupational risks. In this way they arrive at a ’tailor-made’ insurance policy. Why choose our professional liability insurance:

  • Full claims made for errors in accordance with Article 2 2;
  • Unique coverage for liability resulting from cyber incidents in accordance with Article 2.1;
  • Coverage for liability for damage to subordinates relating to cyber incidents in accordance with Article 1.2 (and 2.1);
  • Broad circle of insured persons (including coverage for former insured persons) in accordance with Article 1.6;
  • Irrevocable offer to extend in accordance with Article 2.5;
  • Broad jurisdiction in accordance with Article 3;
  • Special arrangement for fines agreed in writing in accordance with Article 4.7;
  • Special arrangement in the event of unpaid or recovered fees in accordance with Article 4.15;
  • Coverage for binding advice by the Automation Disputes Body in accordance with Article 6.1.1.
  • Generous reimbursement of costs. Such as costs for attendance at legal proceedings in accordance with Article 7.2.6;
  • Reduction of deductible upon settlement in accordance with Article 7.4;
  • Notice period of one month after 12 months in accordance with Article 10.3.

They provide customization. Your insurance contract may contain other provisions. The general terms and conditions, special terms and conditions and any clauses determine the scope of the cover.

Costs of defense lawyer insurance in civil and/or arbitration proceedings

The reasonable costs of defense in civil proceedings and/or in arbitration proceedings conducted at the request of, with the consent of or with the knowledge of insurers, including the legal costs which the insured is ordered to pay.

Claims settlement costs

The claim settlement costs, such as expertise costs, incurred by or on behalf of insurers or by third parties engaged with the prior approval of insurers.

Defense costs in criminal and/or disciplinary proceedings

The costs of defending criminal proceedings and/or disciplinary proceedings brought against an insured person, if and insofar as (the outcome of) such proceedings can, in the opinion of insurers, partly determine an insured interest under the insurance. Insurers must have given prior permission for the reimbursement of these costs.

Rescue costs

The rescue costs if and insofar as the insurance provides cover for the damage (if it had occurred) and an insured person is (would be) liable for this damage.

Reconstruction costs in a lawyer’s insurance

The costs incurred following a claim with the insurer’s prior consent to reconstruct destroyed, damaged or missing documents and other papers, deeds, (data on) information carriers and the like entrusted to the insured in connection with an assignment.

The costs incurred by the insured if he/she is present at a legal procedure, arbitration procedure or alternative dispute resolution with the insurer’s prior consent. Insurers will reimburse a maximum of EUR 200.00 per procedure per day that an insured person is present at the hearing. Costs incurred by the insured party related to the preparation of the hearing are not eligible for reimbursement.

The costs referred to in Article 7.2.1 to Article 7.2.6 will be reimbursed without deducting the deductible.

Fixed premium for 3 years

The premium for this insurance is a fixed premium if the annual premium does not exceed € 1,500. The insurer has the right to request (subsequent settlement) data once every three years. After the end of the contract year for which the request is made, the premium for this insurance will be redetermined for the next three-year period on the basis of the information provided in writing by the policyholder. There will be no subsequent settlement for the elapsed period.

Deductible professional liability lawyer insurance

  1. € 2,500.00 or € 1,000.00 per insurance claim
  2. € 500.00 per claim for reconstruction costs in accordance with clause C2.11.4
  3. € 500.00 per claim for property damage in accordance with clause C2.11.5

Corporate liability deductible

€125.00 per claim for property damage

Difference between Professional Liability Insurance and Business Liability Lawyer Insurance

  1. Professional liability
    1. Asset damage. This is financial damage caused by mistakes that someone makes in the exercise of their profession. It is insured by a Lawyer insurance.
  2. Business liability (wiki
    1. Personal injury. Injury or impairment of the health of persons, whether or not resulting in death, including any resulting damage.
    2. Property damage. Damage, destruction or loss of goods, as well as the contamination or soiling of goods and the presence of foreign substances on or in them, including the resulting damage.

De vergelijking advocaat verzekering

We assess an insurance policy and the insurers on the following points:

  1. Premium
  2. Deductible amount
  3. Policy costs
  4. Claims handling
  5. Industry knowledge and conditions
  6. Evening and weekend service

The outcome of our monthly comparisons of a lawyer or law firm insurance policy results in a proposal for an insurance policy that, based on our knowledge and experience, gives the best price/quality ratio. Do you have any tips or other insights? we would appreciate your opinion. We will incorporate that information into our comparative statement for subsequent comparisons.

The lawyer insurance comparison

Policy costs and insurer’s profit markup

Every insurer applies a cost and profit surcharge. These policy costs and the premium for lawyer insurance may vary annually and depend on the number of national damage claims and the forecast of expected claims and additional costs. Your own claim for damages has no consequences for the amount of your personal follow-up premium. The stated premium for insurance always includes all costs. We only compare reputable insurers with a good track record and a stable premium and conditions level.

Association of insurers damage and statistics info

Our income lawyer insurance

Our income amounts to a fixed percentage of 20% of the premium without insurance tax. This percentage is in line with the market and is intended for activities such as application, management, control and claims handling. The lawyer insurance premium mentioned always includes this commission surcharge. We are independent of insurers and have no turnover obligations or specific commission agreements.

Is a lawyer insurance mandatory?

Advocaat verzekering

This insurance is mandatory for a lawyer. So not for every profession. The requirements can be found in the Order regulations. This is an obligation when comparing insurance with a lawyer.

Article 6.24 Professional liability insurance NOvA

  1. The lawyer is adequately insured with a lawyer’s insurance against the risk of his professional liability.
  2. The first paragraph does not apply to the risk that a lawyer who practices in his employ causes damage to his employer, insofar as the employer indemnifies him in writing in advance against this damage. In that case, the lawyer who practices the practice remains obliged to take out liability insurance for damage caused as a lawyer to third parties.
  3. The first paragraph does not apply to the risk that a lawyer who practices in his employ causes damage to third parties, if the employer is the State and the employer indemnifies the lawyer for this in writing in advance in accordance with the model referred to in the fifth paragraph.
  4. The lawyer enters into insurance with an insurer who is likely to meet reasonable solvency requirements.
  5. The general council shall establish a model of the indemnification and, in the event of changes to that model, may determine when existing indemnities must be adjusted.

Professional association and entry and exit obligation NOvA

The conditions of many professional associations require the insuring of such an entry and exit obligation. They will even impose special requirements on the coverage and conditions under which such a lawyer insurance is taken out. There is – in accordance with NOvA and Voda requirements – the possibility of an overrun risk. Of course, that choice only has to be actually made at the end.

What liability is excluded?

The following liabilities are not insured for the coverage under a lawyer’s insurance policy:

  1. Directors’ liability
  2. General liability
  3. Employer’s liability
  4. Product liability
  5. Environmental liability

AOW Franchise 2024 – Cijfers en rekenmodules

U treft hieronder de feiten en cijfers rondom de AOW Franchise 2024 aan.

Basis AOW Franchise 2024

€ 17.545,-  Enkelvoudig gehuwd, middelloon en beschikbare premie.

€ 19.853,-  Enkelvoudig gehuwd, eindloon.

€ 137.800,- maximum FT pensioengevend loon

(AOW Franchise 2023)

Zelf rekenen WTP collectief bedrijfspensioen

Bedrijfspensioen - berekening

Overige AOW Franchise 2024

  • € 35.090,-  Gehuwd met maximale toeslag, middelloon en beschikbare premie.
  • € 33.706,-  Gehuwd met maximale toeslag, eindloon.

  • € 25.796,-  Ongehuwd, middelloon en beschikbare premie.
  • € 29.190,-  Ongehuwd, eindloon.

Totaal overzicht meerdere jaren Belastingdienst (CAP)

Premiestaffelbesluit 2019 Premiestaffels

Algemeen AOW franchise 2024

Eind van de maand januari 2024 zal iedereen een nieuwe salarisstrook hebben ontvangen. Voor werkgevers is het dus zaak (indien van toepassing) de nieuwe eigen pensioenbijdrage te vermelden. De berekening van de eigen bijdrage is als volgt. Als er sprake is van een eigen pensioen bijdrage 2024 in een pensioenregeling dan bedraagt die bijdrage vaak een percentage van de pensioengrondslag. (zeg 4%)

Fulltime pensioengrondslag = fulltime jaarsalaris -/- AOW franchise 2024.

Deze fulltime pensioengrondslag maal het parttime percentage levert de pensioengrondslag op voor de berekening van de premie of pensioenaanspraken. De eigen pensioen bijdrage 2024 is dus een percentage van deze pensioengrondslag.

Eigen bijdrage 2024 werknemer berekening

AOW Franchise 2024

Een rekenvoorbeeld

  1. Salaris € 37.545,- fulltime
  2. AOW franchise 2024 € 17.545,-
  3. Pensioengrondslag € 20.000,-
  4. Parttime percentage 80%
  5. Pensioengrondslag € 16.000,-
  6. Eigen pensioen bijdrage 2024 (stel) 4% per jaar dus € 640,- per jaar
  7. Per maand € 53,33 inhouding eigen bijdrage pensioen

Maximum pensioengevend loon

Het maximum FT pensioengevend loon per 1 januari 2024 staat op € 137.800,-. Bij een hoger fulltime salaris zal dit salaris dus als uitgangspunt dienen.

Voorbeeld

  1. Salaris € 150.000,- fulltime
  2. Echter maximum pensioensalaris € 137.800,-
  3. Minus – AOW franchise 2024 € 17.545,-
  4. Maximale pensioengrondslag € 120.255,-

AOW Franchise 2024 factor

Vanaf 1 januari 2015 is de franchisefactor voor een middelloon- en een beschikbare premieregeling 100/75 van de AOW-uitkering plus vakantie-uitkering die geldt voor gehuwden met een partner ouder dan de AOW-leeftijd (in de tabel: AOW 50%). Voor een eindloonregeling is dit 100/66,28. Het bedrag moet naar boven worden afgerond. Anders is er geen sprake van “ten minste”. De minimale fiscale AOW Franchise 2024 is voor beschikbare premieregeling dus € 17.545,-

Rekenregels Ministerie 2024

Belastingdienst-AOW-franchise-rekenregels

Bovenmatig pensioen

Bij de pensioenopbouw moet dus rekening worden gehouden met de AOW Franchise 2024. Gebeurt dat niet, dan kan er een fiscaal bovenmatig pensioen ontstaan. De gevolgen van een dergelijk onzuivere pensioenregeling wordt hier besproken. Als gevolg van de wijziging van de pensioenrichtleeftijd van 67 jaar (2017) naar 68 jaar (2018) is er een daling van de fiscale ruimte. Oftewel er wordt een jaar langer premie betaald en dus is de maximale staffel premie verlaagd in 2018. Deze vermindering staat los van het gebruik van de AOW Franchise 2024.

AOW Franchise 2024 DGA

Hoewel volgens de Wet uitfasering pensioen in eigen beheer (PEB) het sinds 2020 niet langer mogelijk is om het pensioen voor een directeur-grootaandeelhouder (DGA) in eigen beheer op te bouwen, blijven de hogere franchises voor DGA’s met pensioen in eigen beheer relevant. Deze hogere franchises gelden voor DGA’s die hun PEB niet hebben afgekocht of omgezet in een oudedagsverplichting. Voor hen is er namelijk nog steeds sprake van (gedeeltelijk) eigen beheer.

DGA pensioen - berekening

Franchise 2023 en eerdere jaren

  • Hier treft u de AOW franchise 2023.
  • Hier treft u de AOW franchise 2022.
  • Hier treft u de AOW franchise 2021.
  • Hier treft u de AOW franchise 2020.
  • Hier treft u de AOW franchise 2019.
  • Hier treft u de AOW franchise 2018.
  • Hier treft u de AOW franchise 2017
  • Hier treft u de AOW franchise 2016 en in voorafgaande jaren.

Afwijkende franchises

Er zijn diverse pensioenregelingen waar een afwijkende franchise gehanteerd moet worden. Denk daarbij bijvoorbeeld aan excedent pensioenregeling die aanvullend zijn op bijvoorbeeld een bedrijfspensioenfonds regeling. Voorbeeld. Bij een BPF Horeca en Catering zal bij een excedent pensioenregeling rekening moeten worden gehouden met een verhoogde franchise door het maximum pensioengevend salaris basispensioenregeling op fulltime basis van ongeveer € 40.000,- .

AOW, franchise en 68 jaar

Er wordt bij het gebruik van de AOW franchise 2024 geen verschil gemaakt tussen de verschillende pensioen(richt)leeftijd en de verschillende ingangsdata van de AOW. Uitgebreide informatie kunt u terugvinden in ons artikel Pensioenleeftijd 68 jaar de emotie en de feiten.

Afkoopbedrag kleine pensioenen

Het ministerie van Sociale Zaken en Werkgelegenheid heeft het afkoopbedrag kleine pensioenen voor 2024 vastgesteld op € 592,51. Dat was in 2023 € 594,89.

Audio pensioengebouw

Algemene uitleg over ons pensioengebouw kunt u beluisteren in onze audio over het Nederlandse pensioengebouw.

Audio DGA pensioen

Informatie over het opbouw van een pensioenregeling voor de DGA kunt u hieronder beluisteren.

Offertes & Premies

Bedrijfspensioen - berekening Eigen pensioen bijdrage 2024 berekenen DGA pensioen - berekening Premie Arbeidsongeschiktheid collectief offerte Arbeidsongeschiktheid ZZP of DGA offerte Adviseurswijziging bestaande verzekering Overzicht alle bedrijven verzekeringen

Gerelateerde artikelen AOW franchise 2024

Pensioenadvies collectief
Pensioenbeheer collectief
15 klussen voor goed bedrijfspensioenbeheer
Offerte pensioen collectief aanvragen
68 jaar de emotie en de feiten

Eigen bijdrage pensioen berekenen in 7 snelle stappen

Eigen bijdrage pensioen kan een onderdeel zijn van een pensioenregeling. De wijze van berekenen en de veel extra details vindt u hier. Reken het goed uit als u werknemer bent. En ook voor de werkgever is het verstandig, bij twijfel hulp te zoeken.

Berekenen vlak premiepensioen:

Een eigen bijdrage pensioen rekenvoorbeeld 2024

  1. Salaris € 37.545,- fulltime
  2. AOW franchise 2024 € 17.545,
  3. Pensioengrondslag € 20.000,-
  4. Parttime percentage 80%
  5. Pensioengrondslag € 16.000,-
  6. Eigen pensioen bijdrage 2024 (stel) 4% per jaar  dus € 640,- per jaar
  7. Per maand € 53,33 inhouding eigen bijdrage pensioen
Pensioen collectief premieberekening [Read more…] about Eigen bijdrage pensioen berekenen in 7 snelle stappen