The Wijninckx contribution is calculated on the basis of total pension contributions so far (mandatory and supplementary), up to 1 January of the contribution year. This calculation is based on the information held for every employee and self-employed person in the Database of Supplementary Pensions (DB2P), and is provided by insurers and pension funds.
Would you like more information about the method for calculating the Wijninckx contribution? Visit the DB2P website for more details.
In the 2023 pension agreement the government decided to increase contributions on the highest supplementary pensions by doubling the Wijninckx contribution on them. This currently amounts to 3%, but will increase to 6% as from 2028.
Given that the Wijninckx contribution is calculated on the basis of the total pension reserves of all supplementary pensions, only Sigedis has a full overview of the correct amounts and calculations.
If you have to pay a Wijninckx contribution this year, you will recently have been informed of this by Sigedis in an email or letter. Sigedis provides all the parameters and values required for this calculation via the DB2P
database. Under the heading ‘Wijninckxbijdrage’ you can check the current information about this contribution for your employees and self-employed managers at any time, together with the details of their calculation and the payment instructions.
It is important to pay your Wijninckx contribution on time to the national social security institute for either employees or self-employed persons. Any amount that is not paid on time will be subject to a penalty of 1% per month, calculated from the first full calendar month of delay following the final payment date.
