How is the Wijninckx contribution calculated?
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. If the contributions paid towards the supplementary pension exceed the pension target on an annual basis (the Wijninckx threshold), the Wijninckx contribution is due on the contributions in excess of the threshold.
Increase in the Wijninckx contribution percentage
The Wijninckx rate for the 2025 contribution year was 3%. Originally, in the 2023 pension agreement, the government decided to increase the rate from 3% to 6% starting in 2028. However, in the 2025 coalition agreement, the current government announced its intention to increase the Wijninckx rate more quickly than provided for in the 2023 pension agreement.
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Discover the full article here: https://www.vanbreda.be/en/insights/database-of-supplementary-pensions-db2p-calculating-the-2026-wijninckx-contributions