News item | 01-04-2026 | 13:43
The TNO Heavy Work Expertise Center will open on April 1. From then on, collective labor agreement parties can submit their substantiated delineation of heavy work for their early retirement scheme (RVU) to TNO. TNO tests this substantiation and provides advice.
Clarity about the definition of heavy work
Some employees with heavy work cannot continue to work healthily until the state pension age. Employers and employees can then agree on an RVU arrangement. They make agreements about the conditions. An important part of this is determining who is eligible for this and the substantiation for this. The TNO counter will help with this and check whether the demarcation of heavy work is careful and well-founded.
How does the counter work?
Collective labor agreement parties submit their substantiated definition of the RVU target group to TNO. TNO assesses this substantiation and provides advice.
Collective labor agreement parties can use their own approach to determine heavy work in their sector or company. TNO also makes a methodology available to map workload. Sectors and companies can use these to discuss heavy work, sustainable employability and RVU.
During the assessment, TNO looks at, among other things:
- the workload at work, such as working hours (e.g. night work), physical and mental workload and working environment;
- whether this burden leads to an increased risk of health damage;
- to what extent risks can be limited with measures at work;
- whether the correct expertise has been used to determine the risks.
TNO’s advice shows to what extent the demarcation meets the criteria and can provide guidelines for improvement. It also offers starting points for working on sustainable employability.
The parties to the collective labor agreement remain responsible for who falls under the scheme and determine how they deal with the advice. By 2028 at the latest, they will indicate how they have used the advice.
Social partners and the Ministry of Social Affairs and Employment monitor this process.
What is an RVU scheme?
An RVU scheme is an agreement that allows employees to stop working a maximum of three years before their state pension age. They then receive a benefit from the employer. Up to a set amount, the employer does not have to pay extra tax on this.
In 2026 this amount will be € 2,357 gross per month. For pressing situations, such as employees with a low income or little supplementary pension, there is € 300 gross per month extra room.
At the same time, the government and social partners are working on an agenda for sustainable employability to promote healthy working for longer. The agenda focuses on preventing or alleviating heavy work, for example through innovation. And facilitating a timely transition from heavy to lighter work.
Knowledge program of the Heavy Work Expertise Center
TNO’s Heavy Work Expertise Center also carries out a knowledge programme. The aim is to collect and share knowledge about heavy work, RVU and sustainable employability.
More information
Collective labor agreement parties can use the counter from April 1. More information about the conditions and working method can be found on the website of TNO and the Labor Foundation.
