As of 1 January 2026, the pension scheme of Pensioenfonds Horeca & Catering changes, and for small employers the first impact won’t be philosophical, it will be practical. Pensions sit inside your payroll run, your employment terms, and the quiet promise you make to staff: “We’re doing this properly.” When the rules change, the pressure shows up in everyday places: questions on payslips, extra explanations after a night shift, and the risk of misunderstandings that cost time, goodwill, and sometimes money.

The headline shift is simple: the pension is no longer built around a fixed yearly “accrual” promise. Instead, contributions from employer and employee create a personal pension pot (a persoonlijk pensioenvermogen) for each worker. That pot grows with contributions and investment returns, and the expected pension can move with the economy, up in good years, down in bad ones. The closer someone gets to retirement, the swings are limited, but the principle remains: this is more transparent, and also more visibly variable. People will see numbers. They will ask what they mean. And if you’re the employer, those questions land on your desk even when you didn’t design the system.

The premiums themselves are clear, and that clarity matters for cash flow planning. In 2026, the old-age pension premium stays 16.8%. A separate premium for survivors’ pension (nabestaandenpensioen) becomes 0.34%. Employer and employee each pay half. So the cost line in payroll may look familiar, but don’t let that fool you into thinking it’s “business as usual.” The cost is stable; the expectations are not. A small change in how people understand risk can change how they judge their employer.

The biggest conversation starter will be survivors’ pension. Under the new scheme, all employees are insured for death, and partners and children may qualify for survivors’ pension. Before, this was only covered through an additional arrangement. That sounds like an upgrade and for many it is, but the details (how much, for how long) can differ per person and can be a big swing, positive or negative. Imagine a small café owner with twelve staff: one employee is relieved, another is worried because their situation doesn’t match the old add-on. If you stay silent, rumours fill the gap. If you speak too confidently, you risk promising what you can’t control. The steady path is to acknowledge the change, point people to the personal calculation they’ve received, and keep your role clear: you facilitate, you don’t give financial advice.

There is also a fairness patch built into the transition: employees born in 1990 or earlier may receive compensation between 2026 and 2035, because under the old system they effectively subsidised older generations. The key detail for employers is not the politics of it, but the timing: compensation depends on being employed in hospitality or catering during that period. That can influence how employees think about switching jobs, reducing hours, or staying put. If you’re already dealing with tight staffing, it’s another reason to keep trust high and admin clean.

This doesn’t call for alarm, just tidy preparation. Make sure your payroll setup and employment documentation reflect the new structure, and that your internal communication is steady and human: “Here is what changes, here is what stays the same, here is where you can see your own numbers.” Encourage staff to read their calculation and, if they want to arrange extras, to speak to a financial adviser. Your job is not to become a pension expert overnight. Your job is to reduce noise, prevent avoidable disputes, and keep the business running while the rules underneath quietly shift.