In the video, we go through various calculation examples.
Click on the link below to download the appendix containing the detailed calculation examples.

Attachment Surviving dependants' pension: detailed calculation examples

The surviving dependants' pension provides an income for your partner and children should you die unexpectedly.

At PDN, the surviving dependants' pension is arranged on a risk-based basis under the new pension scheme.

This means:

• No surviving dependants' pension is accrued based on your years of employment
• The amount is based on your pensionable salary
• Your surviving dependants are only entitled to a benefit if you die whilst in employment (or within an agreed grace period)

The surviving dependants' pension consists of:

• Partner’s pension: for your partner
• Orphan’s pension: for your children

Under the new pension scheme at PDN:

• Partner’s pension: 30% of the pensionable salary
• Orphan’s pension: 20% of the pensionable salary per child

Partners are automatically covered by the partner’s pension scheme when you get married or enter into a civil partnership. Do you live abroad? Or do you live together without being married or in a civil partnership? If so, please send us a Cohabitation certificate. This lets us know that you have a partner and enables us to contact your partner should you pass away. Children are automatically covered for an orphan’s pension if you die. This usually includes adopted children and sometimes foster or stepchildren. You can read the exact conditions in the pension scheme rules under Downloads.

The ANW benefit (General Surviving Relatives Act):

Is a government benefit (paid via the Sociale Verzekeringsbank)
Is separate from the PDN surviving dependants' pension
Your partner will only receive an ANW benefit if they:
Have a child under the age of 18, or
Are at least 45% incapacitated for work, or
Are covered by a transitional arrangement.
For more information about the survivor’s benefit under the General Surviving Relatives Act, visit the Sociale Verzekeringsbank’s website.

When you retire, you choose at that time whether to retain your partner’s pension or to exchange it for an additional retirement pension. If you choose to retain the partner’s pension and you have a partner at the time of retirement, your partner will receive a partner’s pension following your death. If you do not have a partner at the time you retire, no partner’s pension will be insured after retirement, even if you subsequently find a partner. It is not possible to exchange the orphan’s pension. If you have children, they will receive an orphan’s pension after your death in accordance with the rules of the new pension scheme, until their 25th birthday.

Under the new pension scheme, the partner’s pension and the orphan’s pension are insured on a risk basis.

This means that you are only entitled to a surviving dependants' pension whilst you are employed and accruing pension with PDN.

The surviving dependants' pension therefore generally ends upon termination of employment.

There are exceptions where a surviving dependants' pension may still be payable after leaving employment:

• You pass away within 6 months of leaving employment.
• You pass away within 2 years of leaving employment and were receiving unemployment benefit (WW) or disability benefit (WIA).
• You have chosen to continue accruing the partner’s pension and/or orphan’s pension with PDN.
• You were already accruing a partner’s pension before 1 January 2027.

In these situations, a partner’s pension and/or orphan’s pension may still be in place after you leave employment.

What will change for survivors receiving a surviving dependants' pension before 1 January 2027?
Nothing will change for survivors who are already receiving a surviving dependants' pension before 1 January 2027. The benefit will continue as normal. The new rules apply to new situations arising from the transition to the new pension scheme.

The partner’s pension is a benefit paid to your partner if you pass away.

Under the new pension scheme at PDN:

• The amount does not depend on the number of years of employment
• The partner pension is 30% of the pensionable salary
• The partner pension is insured on a risk basis

This means: your partner is only entitled to a partner pension if you pass away whilst you are employed (or within the agreed grace period)

Under the old scheme (prior to the transition to the new pension scheme):

The partner's pension was accrued during your years of employment.

The amount depended on:

• Your salary
• Your years of employment
• The accrual rate

Upon leaving the company, the accrued partner pension remained intact.

In short: the longer you worked, the higher the partner's pension you accrued.

In the new pension scheme at PDN:

• The partner’s pension in the event of death before retirement is insured on a risk basis.
• The partner’s pension amounts to 30% of the pensionable salary (without deduction of a franchise/excess threshold).
• The partner’s pension no longer depends on years of service.

Important to know:

• No further partner’s pension will be accrued.
• If you leave employment and pass away afterwards (outside the continuation period), there will usually be no partner’s pension.
• The temporary partner’s pension and the supplementary partner’s pension will be discontinued.

The partner’s pension that you have built up under the old pension scheme will remain in place. This is called transitional law. It includes both the lifelong partner’s pension and the temporary partner’s pension that you accrued up to 1 January 2027.

Yes, on your retirement date you can choose whether or not to include a partner’s pension, which means that your retirement pension will be lower as a result.

Nothing will change for surviving dependants who are already receiving a survivor’s pension before 1 January 2027. The benefit payments will simply continue. The new rules will apply to new situations from the transition to the new pension scheme onwards.

Under the new pension scheme, the partner’s pension and the orphan’s pension are insured on a risk basis.

This means that you are only entitled to a surviving dependants' pension whilst you are employed and accruing pension with PDN.

The surviving dependants' pension therefore generally ceases at the end of your employment.

There are exceptions where the surviving dependants' pension may still apply after leaving employment:

• You pass away within 6 months of leaving employment
• You pass away within 2 years of leaving employment and were receiving unemployment benefit (WW) or disability benefit (WIA)
• You have chosen to continue the partner’s pension and/or orphan’s pension with PDN

In these situations, a partner’s pension and/or orphan’s pension may still be in place after leaving employment.

The orphan’s pension is separate from the choices you make upon retirement. It is not possible to exchange your old-age pension for an orphan’s pension. If you have children, they will receive an orphan’s pension following my passing away in accordance with the rules of the new pension scheme. This orphan’s pension will be paid until their 25th birthday.

An orphan’s pension is a benefit paid to your children if you pass away. The orphan’s pension is paid until the child reaches the age of 25. It applies to biological children and usually also to adopted children, and sometimes to foster or stepchildren. Please refer to the pension scheme rules for the exact conditions.

Under PDN in the new pension scheme:

• The amount is no longer dependent on the number of years of employment. Each child receives an orphan’s pension based on 20% of the pensionable salary
• If there are three or more children, the orphan’s pension for three children is divided among all the children. (In that case, the total orphan’s pension is a maximum of 60% of the pensionable salary. This amount is then divided equally among all children)
• If both parents have passed away, a double orphan’s pension applies: 40% per child
• If there are more than two children: a total of 120%, divided equally

You can view this via:

• Mijn PDN Pensioen
• mijnpensioenoverzicht.nl
• Your Uniform Pension Statement