In 2026, the Dutch AOW age is 67. When an employee reaches that age, contract terms, sickness rules, social insurance, and payroll treatment can change. Employers who retain experienced staff face a defined employment and payroll transition.
Why this matters
An experienced employee may hold customer history, technical knowledge, or key supplier contacts. Continued work can protect that knowledge during a handover. The AOW date also affects the employment file and wage run. The current contract may end under its wording or a collective agreement. If work continues, record the role, hours, pay, term, and reporting line. Payroll must apply the right insurance and premium treatment from the correct date.
Example
A technical company asks an experienced employee to stay two days a week after reaching AOW age. She hands customer files to colleagues, checks difficult installations, and trains her successor. The company records her hours, wage, contract term, and handover tasks. Before the monthly wage run, it gives the payroll provider her exact AOW date. The work continues while the customer and technical knowledge moves into the team.
XTROVERSO tips
- Check the contract first. Retrieve the signed contract and check any pension-age clause. Review the applicable collective agreement as well. Employment does not always end automatically at AOW age.
- Define the work you still need. Set a clear purpose, such as mentoring, customer handover, or technical support. Record the role, hours, pay, term, and reporting line.
- Give payroll the exact date. Reaching AOW age changes insurance indicators and premium liability. Timing matters when the birthday falls within a pay period or near holiday pay or a bonus.
- Explain what the payslip covers. Continued work does not reduce AOW or accrued pension. Extra income can affect final income tax and income-dependent benefits. A payslip covers wages from this employer, not other income or household circumstances.
- Build in the handover. List the customers, files, supplier contacts, and work routines held by one person. Assign each item to a successor and set review dates.
- Plan for sickness and the eventual exit. After AOW age, wage continuation during sickness is limited to six weeks. A later termination still needs the correct contractual and factual basis.
Need help aligning the contract, payroll file, and handover plan before an employee reaches AOW age?
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
