Pension Accrual for Self-Employed Professionals in Rotterdam under the Future Pensions Act

From 2023, the Future Pensions Act (Wtp) reforms the pension system, with direct impact on self-employed professionals in Rotterdam without voluntary AOW insurance. In the vibrant port city, where thousands of self-employed professionals work in logistics, the maritime sector and the creative industry, independents do not accrue mandatory pensions. However, Wtp offers voluntary participation in sector pension funds such as the Metal & Technology Pension Fund or the Construction Industry Pension Fund, with a premium scale. AOW remains the foundation for Rotterdam self-employed professionals, but Wtp accelerates the transition to defined contribution schemes. Benefits: higher coverage ratio and better indexation, ideal for flex workers along the Maas. Complements the Old Age Reserve (FOR) for tax-efficient accrual, maximum 9.44% profit in box 3. Difference with AOW: more flexible payouts and own investment choice via funds. Costs: voluntary premium approximately 10-15% of income, fitting Rotterdam rates. Wtp article 90 specifically regulates self-employed participation. Practice in Rotterdam: register with a pension fund for uniform agreement, for example via local Chamber of Commerce events. Returns often higher than AOW due to market investments. Risk: no payout guarantee. Strategy for Rotterdam residents: fill AOW gap with FOR and Wtp, use annual room from the Tax Authorities. Example: with €50,000 profit, reserve €4,500 for pension accrual. Become future-proof with Wtp transition by 2028, supported by Rotterdam networks such as ZZP Rotterdam.