Pokojninska shema na Nizozemskem: ali je obvezna za delodajalce?

Ne, nizozemska zakonodaja ne zahteva, da vsak delodajalec ponuja pokojninski načrt, in kot zaposleni nimate splošne pravice, da bi ga zahtevali. V praksi pa si večina zaposlenih ustvarja pokojnino, ker je sodelovanje v panožnem pokojninskem skladu ali pokojninska klavzula v kolektivni pogodbi (cao) to za njihovega delodajalca obvezno.

Where neither applies, a pension only exists if the employer chooses to offer one. Once it has been agreed, it becomes part of the employment conditions, and under Article 19 of the Pensions Act (Pensioenwet) the employer cannot simply withdraw or change it.

Kdaj se je delodajalec dolžan včlaniti v pokojninski sklad industrije?

Ko minister za socialne zadeve določi obvezno udeležbo v pokojninskem skladu sektorja, se mora vanj včlaniti vsak delodajalec, čigar dejavnost spada v področje delovanja tega sklada. To izhaja iz Zakona o obveznem sodelovanju v pokojninskem skladu za celotno panogo iz leta 2000 (Wet Bpf 2000).

Delodajalec mora nato ponuditi pokojninski načrt tega sklada in vanj registrirati svoje zaposlene. Ali podjetje spada v področje uporabe, je odvisno od dejavnosti, ki jih dejansko opravlja, ne od tega, kako se opisuje. Ministrstvo za socialne zadeve in delo objavlja obvezne sheme in njihov obseg na spletni strani uitvoeringarbeidsvoorwaardenwetgeving.nl. Med znanimi skladi so ABP (vlada in izobraževanje), PFZW (zdravstvo in socialno varstvo), bpfBOUW (gradbeništvo) ter skladi za kovinski in tehnološki sektor.

Kaj pa, če se delodajalec ni pravočasno pridružil?

Then it must still join, with retroactive effect. The industry fund can claim the contributions for past years, and the employer may also have to compensate employees for pension they missed.

That can be a considerable sum, especially if the mistake goes back several years. Some industry funds grant an exemption (vrijstelling), for example when the employer already offers an equivalent scheme, but the conditions differ per fund and must be met before the exemption is granted.

Ali lahko kolektivna pogodba določi obvezno upokojitev?

Da. Upravitelj družbe lahko delodajalca zaveže, da ponudi pokojninsko shemo, in lahko določi pogoje te sheme ali ponudnika, pri katerem mora biti nameščena.

Pension provisions in a cao cannot be declared generally binding for a whole sector; compulsory participation for a whole sector works through the Wet Bpf 2000 instead. A cao pension clause therefore binds an employer that is party to the cao or a member of an employers’ organisation that signed it. Other employers should still check the scope of the compulsory industry funds, because that route may apply even if the cao does not.

Katera pravila veljajo, če delodajalec prostovoljno ponuja pokojnino?

The employer is free to decide whether to offer a pension, but once it does, the Pensions Act applies. Under Article 23 of the Pensions Act the scheme must be placed with a pension fund or insurer under a written administration agreement, no later than the moment an employee starts building up pension.

Under Article 7 of the Pensions Act the employer must inform a new employee in writing or electronically, within one month after the start of the work, whether a pension scheme will be offered. The administration agreement with an insurer usually requires all employees, or all employees in a defined group, to be registered. One reason is that the provider generally may not select on health. The scheme is usually described in the employment contract or staff handbook.

Ali ima svet delavcev besedo?

Da. V skladu s 27. členom Zakona o svetih delavcev (WOR) delodajalec potrebuje soglasje sveta delavcev za uvedbo, spremembo ali ukinitev pokojninskega načrta, razen če je zadeva že v celoti urejena v cao ali v obveznem panožnem načrtu.

Delodajalec z najmanj 50 zaposlenimi mora ustanoviti svet delavcev (2. člen Zakona o delu). Zaposleni s krajšim in polnim delovnim časom se štejejo enako. Brez potrebnega soglasja je lahko odločitev nična, če svet delavcev nanjo pravočasno uveljavlja soglasje.

Kdo plačuje za pokojnino?

Običajno tako delodajalec kot zaposleni. Pokojninska shema ali uprava družbe določi prispevek in najvišji delež, ki ga plača zaposleni.

The employee’s share is deducted from the gross salary; the employer’s share is part of the labour costs. For employees, the employer’s contribution is an extra benefit on top of the salary, and leaving a scheme usually means giving that up.

Ali lahko zaposleni zavrne sodelovanje?

V večini primerov ne. Če sodelovanje izhaja iz obveznega panožnega sklada ali družbe za upravljanje družb (CAO), se ne morete odpovedati, sheme z zavarovalnico pa običajno zahtevajo, da se jim pridružijo tudi vsi zaposleni.

It is also rarely in your interest. You would give up the employer’s contribution, and if you save for retirement yourself, you do so from your net salary, whereas pension contributions come from your gross salary.

ugovorniki vesti

Obstaja ena ozka izjema. Osebe, ki nasprotujejo zavarovanju iz verskih razlogov, lahko pri Zavodu za socialno zavarovanje (SVB) zaprosijo za priznanje kot ugovorniki vesti (gemoedsbezwaarde).

The SVB recognition applies to all employee and national insurance schemes, not just to pension. Instead of insurance premiums, a savings scheme applies, from which payments are made later. It is not a way to avoid pension contributions.

Kaj vam mora delodajalec povedati o vaši pokojnini?

The pension provider is the main source of information, but the employer also has duties under the Pensions Act. This applies at the start of employment, during employment and when you leave.

At the start, the employer tells you within one month whether you will participate, what your own contribution is and with which provider the scheme is placed; the provider then informs you about the scheme itself. When you leave, you can usually transfer the value of your accrued pension to the scheme of your new employer (value transfer, waardeoverdracht).

Ali lahko delodajalec spremeni vaš pokojninski načrt?

Načeloma ne enostransko. Pokojninski načrt je pogoj za zaposlitev in za spremembo je potrebno vaše soglasje ali, v primeru kolektivne spremembe, soglasje sveta delavcev ali direktorjev.

Under Article 19 of the Pensions Act the employer may only change a pension agreement unilaterally if the agreement contains a written clause allowing this, and if the employer has such a serious interest that your interest must give way. Examples are a real threat to the continuity of the business or a change in legislation.

Pomembna sprememba zakonodaje je Zakon o prihodnjih pokojninah (Wet toekomst pensioenen), ki se uporablja od 1. julija 2023. Obstoječe pokojninske sheme se v prehodnem obdobju pretvarjajo v novi sistem. Če se vaša shema pretvori, vas morata delodajalec in ponudnik pokojnine obvestiti, kaj to pomeni za vas.

Kaj morate kot delodajalec preveriti?

• Check whether your actual business activities fall within the scope of a compulsory industry pension fund, before you hire staff.
• Check whether you are bound by a cao with a pension clause, as a party or through an employers’ organisation.
• Inform each new employee in writing within one month of the start of work whether you offer a pension scheme (Article 7 Pensions Act).
• Place a voluntary scheme with a fund or insurer under a written administration agreement (Article 23 Pensions Act).
• Ask the works council for consent before you introduce, change or end a scheme (Article 27 WOR).

Kaj morate kot zaposleni preveriti?

• Check your employment contract and staff handbook for a pension clause and your own contribution.
• Check whether your employer’s sector has a compulsory industry fund that it should have joined.
• Check whether you received the written information within one month of starting work.
• Check whether a proposed change is based on a written change clause in the pension agreement (Article 19 Pensions Act).
• When you change jobs, check whether a value transfer to your new employer’s scheme is possible.

What can we do for you with your pension scheme?

Pension is an employment condition, and our zaposlitveni odvetniki advise both employers and employees on it.

• We check whether your business falls within the scope of a compulsory industry pension fund.
• We review the pension clause in your employment contracts, staff handbook or cao.
• We assess whether a proposed change to the scheme meets the conditions of Article 19 of the Pensions Act.
• Pripravimo zahtevo za soglasje svetu delavcev v skladu s 27. členom WOR.
• We deal with a retroactive contribution claim from an industry fund on your behalf.

Povzetek

• Na Nizozemskem ni splošne zakonske obveznosti ponujanja pokojninskega načrta.
• Delodajalec se mora včlaniti v obvezni pokojninski sklad za industrijo, če njegovo poslovanje spada v področje uporabe tega sklada, in sicer retroaktivno, če tega ni storil.
• Upravitelj družbe lahko tudi določi, da je pokojninski načrt obvezen za delodajalce, ki jih zavezuje.
• Ko je pokojnina dogovorjena, je delodajalec ne more enostransko spremeniti, razen pod strogimi pogoji iz 19. člena Zakona o pokojninah.
• Za uvedbo, spremembo ali ukinitev sheme je običajno potrebno soglasje sveta delavcev.

You can find the text of the Pensions Act on wetten.overheid.nl.

Pogosta vprašanja