Work & pay

80/90/100: what it actually costs you

Within five years of retirement eligibility you can drop to 80 % of hours for 90 % of pay, with pension contributions unchanged.

Net pay under the measure
€1,303.33
  • Current net pay€1,430.15
  • Given up per month− €126.82
  • Net pay retained91.1 %
  • Weekly hours32 h
  • Freed per week8 h
  • Cost per hour freed€3.66

This is an informative calculation and does not replace an official payroll statement.

How it is calculated

Introduced by ZUTD-I, adding Article 67b to ZDR-1 from 1 January 2026: 80 % of hours, 90 % of pay, and pension contributions on the full-time base.

Frequently asked questions

Is my pension reduced?
No. Contributions continue on the full-time base, so the pension base is preserved.
Must my employer agree?
It rests on a written agreement with the employer.

Sources and legal basis

Updated: 2026-09-01

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