Refunding Pension Premium to an Employee

• Modified on: Mon, 24 Aug, 2026 at 12:43 PM

1. Do not just enter a refund using the standard pension codes 580 and 590 set to "fixed amounts" if the refund includes premium from previous years, or any amount larger than what was deducted this year.
   Note: Doing this creates a negative number for "Employee pension contribution" in the Summary Wage Sheet (in Dutch: Verzamelloonstaat). The Tax Authorities may reject the file when you try to upload it because of this negative number.
2. Instead, make a copy (duplicate) of wage code 80.
3. Give this copy a clear name, such as "Refund Employee pension premium contribution."
4. Use this new wage code to process the refund amount, instead of using codes 580/590.
   Result: The refund will now show up as a positive ("debit") amount under "taxable wage" in the Summary Wage Sheet, instead of as a negative amount under "Employee pension contribution."
5. Check the Summary Wage Sheet afterward to confirm the refund appears under "taxable wage" and that there is no negative amount under "Employee pension contribution."

When to use wage codes 580/590 instead: These are still fine to use for smaller refunds — as long as the refund amount is not more than what was actually deducted from the employee this same year. Only switch to the wage code 80 method when the refund includes older premium or exceeds this year's deductions.