Pension Accrual for Self-Employed Workers in Rijswijk under the Future Pensions Act

From 2023, the Future Pensions Act (Wtp) reforms the pension system throughout the Netherlands, including Rijswijk, with direct impact on self-employed workers without voluntary AOW insurance. In Rijswijk, with its growing number of independents in sectors such as IT, construction, and care along the A4 corridor, self-employed workers do not accrue mandatory pensions. However, the Wtp offers voluntary participation in sector pension funds with a premium scale, ideal for Rijswijk entrepreneurs. AOW remains the foundation, but the Wtp accelerates the transition to defined contribution schemes. Benefits: higher coverage ratio and improved indexation, fitting the local economy around Delft and The Hague. Rijswijk self-employed workers can join the Old Age Reserve (FOR) for tax-advantaged accrual, up to a maximum of 9.44% of profit in box 3. Unlike AOW, this offers flexible payouts and investment choices. Costs: voluntary premium approximately 10-15% of income. Wtp article 90 specifically regulates self-employed participation. Practice in Rijswijk: register with a pension fund such as for the construction or care sectors for uniform agreement via the Chamber of Commerce in the region. Returns outperform AOW through market investments, but without guarantee. Strategy: fill the AOW gap with FOR and Wtp, taking into account the Tax Authorities' annual room. Example: with €50,000 profit, reserve €4,500 for pension. Local tip: consult Rijswijk advisors or Business Plaza Rijswijk for Wtp transition by 2028. Future-proof for self-employed workers in this dynamic municipality. (248 words)