Retirement age and state pension age: when can your employees retire?

This article is about the Netherlands. I have written it mainly for employers and HR, because the question "when can I retire?" almost always reaches you first. Employees who want to look it up themselves will find their answer here too.

What is the Dutch state pension age in 2026, 2027 and the years after?

In 2026 and 2027 the AOW age is 67. From 2028 it rises to 67 years and 3 months, and it stays there up to and including 2031. Every year the government sets the AOW age for the year that starts five years later. It bases this on the life expectancy of 65-year-olds as forecast by Statistics Netherlands (CBS). Once the age has been set, it no longer changes.

Source: Rijksoverheid (Dutch government), "AOW-leeftijd" (table by year) and Netherlands Worldwide of the Ministry of Foreign Affairs, "AOW age" (table by date of birth). Set up to and including 2031 in the parliamentary letter of 7 November 2025 and the Government Gazette (Staatscourant) 2025, no. 38647. Consulted on 4 November 2026.

Why does 2028 start at 1 January 1961 rather than 1 October? Because someone born on 1 January 1961 first has to reach 67 years and 3 months. That happens on 1 April 2028. Someone born on 30 September 1961 reaches that age on 30 December 2028, just within the same year.

The government takes the decision for 2032 around this time of year. The SVB (the Dutch social insurance bank) shows an expected AOW age for later dates of birth in its calculator. That is an estimate, not a commitment, so do not use it as a firm date in a conversation with an employee.

What is the difference between the state pension age and the retirement age?

This is where things most often go wrong in practice. There are three ages, and they do not have to be the same.

The AOW age is set by law and determines when someone receives the state pension from the SVB. Nobody can bring that date forward or postpone it.

The pension target age (pensioenrichtleeftijd) is a tax calculation age. It is 68 and stays at 68 in 2027, according to the same parliamentary letter of November 2025. Pension schemes used it to calculate accrual. Since the Future Pensions Act (Wtp) it matters less for new accrual, but it still counts for older schemes and transitional rules.

The retirement date in the scheme is the date on which the employer's pension starts by default. It is set out in the pension scheme rules. In many schemes it is the AOW date, in others it is 68. Your employee can often choose to start earlier or later, within the limits of the scheme and the tax rules.

An employee who receives the state pension at 67 years and 3 months and whose scheme has a retirement date of 68 will live on the state pension alone for nine months unless something is arranged. I regularly see such gaps come to light late.

When can you retire?

The short answer: whenever you want, as long as you can afford it and your scheme allows it. Stopping work is not a right tied to an age. Two income streams are, though.

The state pension always starts on the AOW date, never earlier. The employer's pension can often start earlier. The monthly amount is then lower, because it is spread over more years. Starting later is also possible and gives a higher amount. Many schemes also offer partial retirement: drawing part of the pension and working fewer hours.

Anyone who stops before the AOW age has to bridge the period until the state pension with their own money or with a higher pension in the first years. They also pay more tax until the AOW age, because the state pension contribution still applies. In gross and net pension I explain how big that difference is.

For employers who want to support early retirement, for example in physically demanding jobs, there is the early retirement scheme (RVU). How it works is explained in RVU scheme and early retirement.

How do you calculate your retirement age?

All you need is the date of birth and the pension scheme rules. This is how to do it:

1. Look up the AOW age in the table above or in the SVB calculator on svb.nl.
2. Add it to the date of birth. Born on 15 June 1962? Then the AOW date is 15 September 2029: 67 years and 3 months later.
3. Look up the retirement date of the scheme in the scheme rules or on mijnpensioenoverzicht.nl, which lists all accrued pensions with their start dates.
4. Compare the two dates. If they differ, you know where your employee has a choice to make.

If the date of birth is on or after 1 October 1964, the AOW age has not been set yet. Work with the SVB's expected age and make clear that it may still change.

Does the employment contract end at the state pension age?

Not automatically. The contract only ends on the AOW date if the employment contract or the cao says so. This is called a retirement termination clause (pensioenontslagbeding). If there is no such clause, the contract simply continues.

Do you as an employer still want to end the contract because the employee has reached the AOW age, and was he already employed by you before that age? Then you may give notice without permission from the UWV (the employee insurance agency) or the court, with a notice period of one month. That is stated on the Dutch government website. If someone joined you only after reaching the AOW age, the normal dismissal rules apply: a fixed-term contract ends on its end date, a permanent contract is terminated through the UWV or the court.

My advice: check your employment contracts and your cao now to see whether such a clause is included. Employers without a cao often lack one, and then the question only comes up when someone is already 67.

What rules apply to working after the state pension age?

Since 1 January 2016 the Working after the State Pension Age Act (Wet werken na de AOW-gerechtigde leeftijd) has applied. It makes it less risky for employers to keep people on or hire them after their AOW date. According to the Dutch government, these rules apply:

• In case of illness you continue to pay wages for up to 6 weeks, and you may not dismiss the employee during those first 6 weeks.
• You may offer up to 6 fixed-term contracts within 4 years. After that the contract becomes permanent.
• The employee remains entitled to the statutory minimum wage and holiday pay.
• You no longer withhold contributions for unemployment (WW), sickness (ZW) and disability (WIA) insurance, nor the state pension contribution. You do withhold wage tax.
• The employee is no longer insured for unemployment or disability benefits.

Continuing to work does not affect the amount of the state pension. Whether pension is still accrued after the AOW date differs per scheme. Check the scheme rules before offering a new contract, so that you do not promise the employee anything the scheme does not provide.

What should an employer arrange around the retirement date?

The employers who get through this period most calmly know well in advance who reaches the AOW age and when. It is not a complicated job, but it is rarely done. This is what I advise employers:

1. Make a retirement calendar. List the AOW date and the scheme's retirement date for each employee for the next five years. You will see who is leaving and when you need a successor.
2. Have the conversation in good time. Start talking about plans around the age of sixty: working on until the AOW date, stopping earlier, working less or staying longer. That way wishes do not come as a surprise.
3. Check contracts and the cao for a retirement termination clause, so you know what happens on the AOW date.
4. Explain the choices in the scheme. Starting earlier or later, partial retirement and the option of a higher amount at the start. Employees have to make these choices with the pension provider, usually months before the start date.
5. Inform payroll. After the AOW date the contributions you withhold change. Pass this on in time.

For a team of ten to fifty people, such a calendar takes an afternoon. It gives you years of peace of mind.

Frequently asked questions

This article provides general information. What applies to your scheme is set out in the pension scheme rules and the cao. Figures checked on 4 November 2026. Sources: Rijksoverheid ("AOW-leeftijd" and "Wat verandert er op mijn werk als ik wil doorwerken na mijn AOW-leeftijd?"), Netherlands Worldwide ("AOW age"), parliamentary letter on setting the AOW age for 2031 and the pension target age for 2027 (7 November 2025), Staatscourant 2025, no. 38647.

Read next: RVU scheme and early retirement for employers · Future Pensions Act for employers