The new year begins with good news. This is because the SPIN board has decided to increase DB pensions effective Jan. 1, 2026. In allowance scheme 1, your pension will go up by 2.45%. Pensions covered by allowance schemes 2 and 3 will be increased by 3.16%. We are pleased to be able to provide a supplement again for all supplement schemes.
Below we explain how we calculate the supplement for each scheme. Would you like to know more? Then take a look at our frequently asked questions.
Details of payment arrangements
There are three different benefit plans. For most of you, Surcharge Scheme 1 applies to the DB pension. For some, other arrangements have been made in the past. In that case, Surcharge Scheme 2 or 3 may apply to you. It is not possible to change your benefit plan.
Would you like to know which allowance scheme you are in? Log in to My SPIN and go to ‘Details’. Under ‘Accrued DB pension’ you will see which allowance scheme applies to you.
The supplement to your DB pension is 75% of the increase in the consumer price index from October 2024 through September 2025. This includes effects of VAT, excise taxes and subsidies. This price index increased by 3.27%. Your pension is increased by 2.45%.
Surcharge Scheme 2 applies to pensions accrued during the period January 1, 1982 through December 31, 1995, and transferred to SPIN as a non-contributory or vested pension as of January 1, 1996. The supplement to your DB pension is then 100% of the increase in the derived Consumer Price Index (CPI). This excludes effects of VAT, excise taxes and subsidies. To determine the supplement, we compare the CPI derived from October 2024 with the CPI derived from September 2025. During this period, the price index increased by 3.16%. Your pension is therefore increased by 3.16%.
Surcharge Schedule 3 applies if you left IBM between January 1, 1982 and December 31, 1995, and did not transfer your pension to SPIN, but left it with AMEV. The supplement is then, as in supplement scheme 2, based on 100% of the increase in the derived consumer price index. This excludes effects of VAT, excise taxes and subsidies. The difference with Surcharge Schedule 2 is that in Surcharge Schedule 3 it is agreed that the surcharge will not exceed an average of 1.75% per year. Here we also look at the past and take into account all the years in which the surcharge was lower than 1.75%. To determine the surcharge, we compare the CPI derived from October 2024 with the CPI derived from September 2025. During this period, the price index increased by 3.16%. Your pension is therefore increased by 3.16%.
Surcharge is not a given
Currently, SPIN is in good financial shape. Within our means, we are doing everything we can to keep it that way. However, a supplement cannot be taken for granted. Whether we can increase your pension depends on legislation, general developments and our financial position. The financial position