{"id":12105,"date":"2026-07-13T15:46:42","date_gmt":"2026-07-13T13:46:42","guid":{"rendered":"https:\/\/becobra.be\/wap-minimumrendement-blijft-ook-in-2027-vastgesteld-op-250\/"},"modified":"2026-08-26T16:33:58","modified_gmt":"2026-08-26T14:33:58","slug":"statutory-minimum-return-under-the-supplementary-pensions-act-remains-at-2-50-in-2027","status":"publish","type":"post","link":"https:\/\/becobra.be\/en\/statutory-minimum-return-under-the-supplementary-pensions-act-remains-at-2-50-in-2027\/","title":{"rendered":"Statutory minimum return under the Supplementary Pensions Act remains at 2.50% in 2027"},"content":{"rendered":"\n

The FSMA has published the rate applicable in 2027 for calculating the statutory minimum return guarantee under Article 24 of the Supplementary Pensions Act (SPA). <\/p>\n\n\n\n

The statutory minimum return therefore remains 2.50%.\u00a0 Following its increase in 2025 from 1.75% to 2.50%, after eight consecutive years at the statutory minimum, this level will thus be maintained in 2027.<\/p>\n\n\n\n

Statutory calculation<\/strong><\/strong><\/h2>\n\n\n\n

The annual publication by the FSMA is not a policy decision but the application of the calculation method laid down by the legislator in the Supplementary Pensions Act.<\/p>\n\n\n\n

Since the 2016 reform, the minimum return has been calculated annually using a statutory formula based on the yield of 10-year Belgian Linear Bonds (OLOs), subject to a minimum of 1.75% and a maximum of 3.75%. The legislation also provides for a specific rounding and adjustment mechanism. As a result, a limited annual change in the calculated rate does not necessarily lead to an adjustment of the statutory minimum return.<\/p>\n\n\n\n

An employer’s obligation<\/strong><\/strong><\/h2>\n\n\n\n

The statutory minimum return guarantee remains an obligation of the pension plan sponsor (the employer or the sector) rather than the pension institution.<\/p>\n\n\n\n

The employer must ensure that the statutory guaranteed value is achieved at the moments prescribed by the Supplementary Pensions Act, notably upon retirement or when pension reserves are transferred. If the return generated by the group insurance contract or pension fund is insufficient to meet the statutory guarantee, the employer must make up the shortfall. Depending on the performance of the pension plan, the statutory guarantee may therefore result in an additional financial obligation for the employer.<\/p>\n\n\n\n

Horizontal and vertical method<\/strong><\/strong><\/h2>\n\n\n\n

For the application of the statutory minimum return guarantee, the Supplementary Pensions Act distinguishes between the horizontal and the vertical method.<\/p>\n\n\n\n

    \n
  • Horizontal method, generally applicable to Branch 21 pension commitments: each contribution continues to benefit from the statutory minimum rate applicable at the time it was paid. Subsequent changes to the statutory rate affect only future contributions.<\/li>\n\n\n\n
  • Vertical method, generally applicable to Branch 23 pension commitments and pension funds: the statutory minimum rate in force applies to the entire accumulated pension reserve. Any change in the statutory rate therefore also affects previously accrued pension reserves.<\/li>\n<\/ul>\n\n\n\n

    Further information is available via the FSMA.kbaar op de website van de FSMA.<\/p>\n","protected":false},"excerpt":{"rendered":"

    The FSMA has published the rate applicable in 2027 for calculating the statutory minimum return guarantee under Article 24 of the Supplementary Pensions Act (SPA). The statutory minimum return therefore remains 2.50%.\u00a0 Following its increase in 2025 from 1.75% to 2.50%, after eight consecutive years at the statutory minimum, this level will thus be maintained […]<\/p>\n","protected":false},"author":3,"featured_media":12103,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[45],"tags":[85],"rol":[81],"class_list":["post-12105","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-life-insurance","tag-public","rol-standaard-lid"],"acf":[],"_links":{"self":[{"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/posts\/12105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/comments?post=12105"}],"version-history":[{"count":3,"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/posts\/12105\/revisions"}],"predecessor-version":[{"id":12116,"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/posts\/12105\/revisions\/12116"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/media\/12103"}],"wp:attachment":[{"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/media?parent=12105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/categories?post=12105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/tags?post=12105"},{"taxonomy":"rol","embeddable":true,"href":"https:\/\/becobra.be\/en\/wp-json\/wp\/v2\/rol?post=12105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}