Field help:
9.Pension payments for multiple calendar years
Enter the amount from line 9 of your employment tax statement:
"Pension payments for several calendar years (included in 3)"
These details concern pension payments (e.g. company pensions) that have been paid retroactively for several years. Such payments are tax-advantaged under the one-fifth rule.
Important from the 2025 tax year
The tax reduction will no longer be considered by the employer in the payroll tax deduction. The more favourable taxation will only take place as part of the income tax return.
