Until 2012, the emeriti fund was organised entirely as a pay-as-you-go system: all funds needed for emeriti benefits were raised by the members of the CGK, shared jointly and severally. It became increasingly clear that this was no longer sustainable for the future. A declining number of CGK members and a foreseeably growing number of emeriti would make the situation unaffordable, resulting in great uncertainty for the emeriti.
On 1 January 2013, active pastors were registered as participants in the PFZW pension fund. From then on, they accrue pension there, while they keep benefits based on the pay-as-you-go system for the period up to 2013. To calculate the benefit associated with the period of service until 2013, we use the so-called benefit factor, see further Appendix 7 K.O. and the manual of the Emeritus House.
Participation in the pension fund and use of the pay-as-you-go system therefore coexist for quite a few years. Church councils of congregations to which a minister is affiliated act as employers for the pension fund for that minister, with the associated pension contribution as a cost item.
That contribution amounts to a percentage of the pension base, which is the actual salary plus 8% holiday allowance and the value of the enjoyment of a free parsonage or the housing allowance received by the minister if there is no free parsonage.
The value of the free rectory is 1.10% (2025: 1.20%) of the WOZ value as applied by the municipality as at 1 January of the current year. The state pension franchise of €17,283 (2025: €16,655) is deducted from this pension base, after which the contribution of 25.9% (2025: 25.8%) is calculated. As is customary in society, deputies recommend that the minister also contribute to this pension premium himself (namely 30% thereof).
In addition to the pension contribution, church councils also have to deal with the contribution to the emeriti fund for benefits to emeriti who do not participate in PFZW. While these benefits will decrease over the course of quite a few years, there was still an expected temporary substantial cost increase due to the transition to PFZW. Therefore, for a period of 13 years (from 2013), a certain compensation will take place from the emerita greenhouse. This compensation is of a decreasing nature and is mainly intended to enable churches to gradually absorb the financial consequences.
The basis for this is the standard salary as it applies for 2013, including the link to the year of service plus 8% holiday allowance and a WOZ value component based on a fictitious (equal for everyone) amount of € 300,000. The compensation scheme also provides for a four-year phase-in period for the pastor's share of premium payments. The schedule of phase-out runs as follows:
It is clear that if the principles of compensation are not met due to, for example, a higher grading or a higher WOZ value than €300,000, an anomalous burden will be placed on the congregation. It was decided by the 2013 General Synod that the premium deduction from the preacher will apply over the total actual premium.
Developments in the pension field may give cause to deviate from the above schedule in the future. An evaluation of the assumptions used compared to actual developments will take place every three years. Interim adjustments may also be decided on in the event of substantial changes to the pension scheme.
Infillsheet
To help you calculate the consequences for your own situation, deputies have created a fill-in sheet.
Frequently asked questions on the concurrence between emeritikas and PFZW
The benefit at PFZW is based on the income received by a pastor during his service. This is not the case in the emerita scheme.
For calculating the benefit factor, we assume that a pastor starts at the age of 28 on average. In the last year of the old scheme (2012), the state pension age, at which point a preacher could become emeritus, was 65. That meant a working age of 37 years. Increasing the state pension age thereafter only affects PFZW benefits, not those of emeritikas over the period up to 2013.
No, PFZW has received dispensation from the ministry for this situation. This does not affect the relationship between congregation and pastor.
The principle remains the same: the municipality promises care in the appeal letter.
Yep. Even in the new set-up, vacant congregations will continue to contribute to the emeritikas.
A pension fund is not an insurance, rather a form of saving. Should a pastor or council of churches have any objections to participation in a pension fund, they can take a stand and continue down the church path.
Yes, the congregation undertakes in the letter of appeal to the pastor to look after him even after his emeritus status. If a congregation decides not to register its pastor with PFZW, the pastor also does not accrue a pension for those years. This pension gap is not plugged by the emeritus cabinet.
Frequently asked questions about the pension scheme at PFZW
The Pension Fund for Healthcare and Welfare (PFZW) has chosen to do this to build up the highest possible pension for its members.
No, there is conditional indexation. However, there is an indexation ambition. Indexation is conditional based on average wage growth in the sector. No indexation takes place if the funding ratio is too low. Following the new pension agreement from 2020, this will be further developed in the coming years until 2026
The legislator has laid down rules for this. In principle, pension accrued during the marriage period is divided equally. There are no additional costs associated with this. These rights of the partner also remain in case of remarriage.
No, pensions are built up individually.
This is different for each person and also depends on the financial situation of the pension funds involved. See PFZW's regulations for the currently applicable rules.
This is because of the so-called 'reversal rule': you do not pay tax on the premium payment, but you do pay tax on the benefit (later). Reason for this is mortality risk - you don't have to pay tax on a benefit you might not even get.
The pension fund pays close attention to environmental and human resources policies at companies. See further at www.pfzw.nl, under 'Financial position'.
Frequently asked practical questions for pastors
Yes, from the Social Insurance Bank (AOW), the Emeritus Court (unless taking office in 2013 or later), the PFZW and possibly another institution where pension has been accrued.
This is easy to calculate. Take the number of years of service before 2013, divide it by 37 and multiply it by the amount of a full emeritus allowance. See further the Emeritus House manual (also for the applicable amounts).
No, you build up per year in proportion to your salary.
Yes, although, of course, a possible concurrence with other pension deposits made separately should be considered.
It is possible to build up more pension with PFZW through additional deposits.
That possibility is available. For the rules and options, see PFZW's regulations.
No, because the Emeritikas is not a pension fund. No rights are accrued in the Emeritikas.
Both 50%. However, the risk part expires when retirement age is reached.
See the manual of emeritikas
Yes, both at PFZW and emeritikas. The retirement age in the Netherlands was raised to 68 on 1 January 2018. That age is expected to rise further in the future as life expectancy increases.
With emeritikas, you do not receive benefits while you are still working (even after the state pension age). With PFZW, you can start drawing your pension five years before and five years after the state pension age. Accrual stops when the retirement age is reached.
At the congregation he is attached to, the appeal letter also states.
It is possible to build up more pension with PFZW by making extra deposits, depending on your tax allowance. But before you do that: first calculate what you have already built up now. Is that enough to live on later? If so, you can probably spend the money better.
There is individual accrual per year based on your salary. You take the rights accrued with you when you move to another municipality. But a higher salary over a number of years eventually results in a (slightly) higher pension, a lower salary a (slightly) lower pension.
Yes, but these consequences need not be huge. Pension accrual happens per year, based on your income. So if you work less, you will also build up less (over those years). Everyone will have to assess for themselves whether the pension already accrued is sufficient or not.
This is 1.2% of the WOZ value in 2025, but may vary annually, to be checked with the tax authorities. If there is no free parsonage, the housing allowance scheme for an owner-occupied (or rented) house may vary by church congregation.
You can subscribe to the email newsletter via the website. This way, you will also be informed immediately when e.g. the premium is set for the new year.
Frequently asked practical questions for municipalities
Not in the first years after the switch, see the compensation scheme. By the way, this is not paid from the pay-as-you-go, but from the accumulated assets of the emerita greenhouse. In phasing out the compensation scheme, large fluctuations in costs are avoided as much as possible.
Yes. However, the increase is less than if nothing had been done. In time, the distributions from the emeritus hospitals will decrease, this will directly affect the turnaround. The exact moment cannot be pinpointed, which depends on a number of uncertain factors such as inflation, membership numbers, etc.
No, but you shift the burden over time. In the pay-as-you-go system, you pay afterwards, now we will pay in advance: everything you accrue in pension rights is already paid off.
No, this set-up is only for pastors. However, evangelists can be registered with a pension fund by their employer. If you have the payroll done by the Services Office in Veenendaal, they will arrange this nicely for you.
Not in the pastors' scheme, but they can contact PFZW. The Services Office can provide the necessary assistance.
In cooperative congregations, the pastor's pension will follow the regulations of the respective pastor's denomination.
No.
No, this percentage is set by the church council. That 30% is a recommendation, as is also deputies for financial affairs advises on the level of the salary. However, the remittance to PFZW is fixed.
Because in a pension fund, only the 'employer' can register its 'employee'. If a pastor is employed by a deputation, the deputation acts as the 'employer'.
Pension costs for the municipality will gradually increase after 2017 - this may affect small municipalities.
Pension contributions are charged quarterly, but this bill may be paid in three instalments. The Emeritus House pays offsets at the beginning of the quarter. Should a pastor leave for another church during a quarter, offsetting (part of) the compensation already paid is the responsibility of the two churches concerned.
Pensionable income is defined as salary + holiday allowance + the additional taxable housing allowance. With regard to the salary, the deputies for emeritus ministers base themselves on the advice of the deputies for financial affairs. The number of periodicals is based on the number of years a minister has been in office. For 'free housing', a fiscal addition to the WOZ value applies; for compensation, the deputies assume a WOZ value of 300,000 euros. Expense allowances are not counted.
The scribe and/or treasurer.
That is the responsibility of the administrator! In case of major errors, you do get a call. And at the sign-off date (resignation), the employee (pastor) gets a final statement, who can then see for himself whether it is good or not.
You will be notified in OnlineDesk. So you should log in regularly to take a look.
Only when transferring to another employer. Otherwise, 1 January is the reference date for salary.
The partner's pension
Scheme emeritikas
Widow gets about 70% of the Emeritus allowance of a married minister.
PFZW scheme. This has two situations:
- If the preacher dies before retirement age, the widow will receive for life about 70% of the pension that would have accrued at retirement age if the preacher were still alive.
- On the death of the pastor on or after retirement age, the widow will receive about 50% of the pension accrued for life.
In situation 1, there is no concurrence with the emeritikas. In this situation, the benefit to the widow 30% is higher than that of the emeritikas.
In the second situation, there is concurrence with the emeritikas. The benefit from PFZW is about 5% lower than that of the emeritikas. Through exchange of old-age pension with the widow's pension, it is possible to secure a higher widow's benefit from PFZW. The exchange ratio of old-age pension to widow's pension is about 1:5 at PFZW. These exchange options are offered by PGGM upon reaching retirement age.
Emeritikas and PFZW
The emeritus box is a scheme in which no individual rights are accrued. Benefits from the emeritus box are financed by the contributions levied and the limited accumulated assets. A pastor has no rights; the benefit from the emeritus box is basically the same for everyone, regardless of years of service. On the other hand, pension income received from other sources is (partially) deducted from the benefit.
At a pension fund, part of the pension is purchased annually. At PFZW, 1.95% of pensionable income is accrued annually. This is an individual right. As a result, pastors with a higher annual income accrue a higher benefit and pastors who become pastors at a later age accrue fewer years and thus receive a lower benefit. Every member receives an annual Uniform Pension Statement showing how much pension has been accrued to date.