ARTICLE · 28 AUGUST 2024

Occupational Pension Plans – Increase In The AOP Return Guarantee

Claeys & Engels

Explore more from Claeys & Engels

It has been a long time coming, but last week the FSMA officially announced that the AOP return which employers must ensure on occupational pension plans will rise to 2.50% as of 1 January 2025.

BelgiumEmployment and HR

Claeys & Engels

Author LinkedIn connections

It has been a long time coming, but last week the FSMA officially announced that the AOP return which employers must ensure on occupational pension plans will rise to 2.50% as of 1 January 2025.

Reminder: what is the AOP return guarantee?

Upon introduction of the Act of 28 April 2003 on Occupational Pensions ("AOP"), the legislator introduced a protection against the investment risk incurred by plan members on their occupational pension reserves. This protection, the AOP return guarantee, applies during active affiliation to employer contributions in defined contribution and cash-balance plan-type occupational pension plans and to employee contributions in all three types of pension plans (defined benefit, cash balance and defined contribution).

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Mental Health In The Workplace: How Far Do Employers’ Obligations Extend?

BelgiumEmployment and HR

Redeployment In Collective Redundancies: Three Different Approaches Across The Netherlands, Ireland And Poland

European UnionEmployment and HR

Mandatory Registration Of Working Time As Of 2027: The Clock Is Ticking

BelgiumEmployment and HR

Be Aware – October 2026

BelgiumEmployment and HR

What Does An Ageing Population Mean For The Labour Market?

BelgiumEmployment and HR

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Employment and HR
- Retirement, Superannuation & Pensions

Related Comparative Guides

Comparative Guide

Employee Incentives

Comparative Guide

Technology Outsourcing

See more popular content from

Employment and HR

Global Mobility In 2026: Four Trends Redefining Strategy, Risk And Resilience

These shifts are increasing both transparency and risk, with closer monitoring of visitor activity, evolving 'permanent establishment' rules...

GlobalEmployment and HR

EU Talent Pool Regulation: New Framework Takes Effect In June 2026

On 12 May 2026, the EU Talent Pool Regulation was published in the Official Journal of the European Union.

European UnionEmployment and HR

Mandatory Registration Of Working Time As Of 2027: The Clock Is Ticking

Belgium is set to implement mandatory working time registration by January 2027, following a 2019 European Court of Justice ruling that requires EU Member States to establish objective and reliable systems for measuring employee working hours. A draft bill has been submitted to the National Labour Council, outlining requirements for employers across all sectors while providing specific exemptions for certain employee categories and offering flexibility in implementation methods.

BelgiumEmployment and HR

Workplace AI In APAC: Regulation And The Direction Of Travel

Artificial intelligence is transforming workforce management across Asia-Pacific, yet most jurisdictions rely on existing employment and data protection laws rather than AI-specific legislation. Governments supplement these frameworks with ethical principles and voluntary guidance, though recent developments in Australia and Malaysia suggest a shift toward more targeted oversight of AI systems that significantly impact workers.

GlobalEmployment and HR

EU Pay Transparency Directive: Which Countries Have Transposed?

The EU Pay Transparency Directive mandates that employers with over 100 workers regularly report detailed gender pay gap information, with strict timelines to address disparities of 5% or more. The Directive also grants employees and job candidates significant pay transparency rights, including access to salary ranges and comparative pay data. This interactive map tracks the transposition status of the Directive across European Member States as the June 2026 deadline approaches.

European UnionEmployment and HR

The Classification Conundrum: Logging Onto The Gig Economy II

The question of employment classification continues to shape how countries regulate digital platform work. In responding to this challenge, jurisdictions are taking different paths.

GlobalEmployment and HR

EU Pay Transparency Transposition: Belgium Implements Public Sector Portion, Private Sector Still To Come

Belgium has partially implemented the EU Pay Transparency Directive for its public sector, but private-sector employers await comprehensive federal legislation. While the transposition timeline remains uncertain, the Directive provides a clear framework for anticipated requirements including recruitment transparency, objective pay structures, employee information rights, and gender pay gap reporting that employers should begin preparing for now.

European UnionEmployment and HR

Jackson Lewis P.C.

Youth In The Digital Age: Challenges And Opportunities

As digital transformation accelerates and AI reshapes the workplace, young workers face mounting challenges in acquiring relevant skills and securing entry-level positions. This analysis examines how technological evolution, remote work dynamics, and AI-driven recruitment are creating new barriers for youth employment, while highlighting innovative government initiatives across Europe, North America, and Asia-Pacific that are helping bridge the digital skills gap.

BelgiumEmployment and HR

Belgium’s Pension Reform: Early Retirement And The Bonus–malus Impact For HR

Belgium's 2025-2029 pension reform introduces significant changes to early retirement eligibility and implements a new bonus-malus system designed to incentivize longer working careers. The reforms increase the minimum working days required for pensionable years from 104 to 156 FTE days and establish financial rewards for postponing retirement beyond statutory age while penalizing early retirement with insufficient career years.

BelgiumEmployment and HR

Managing Restructurings In APAC: Legal, Practical And People Considerations

Restructuring exercises in Malaysia, Singapore and India require careful attention to legal compliance, employee communication and procedural fairness. Through analysis of recent case law including Lazada, AirAsia X and Salunkhe decisions, this article examines how poor execution can trigger regulatory scrutiny, reputational damage and costly reinstatement orders.

GlobalEmployment and HR