Mandatory pension scheme per sector: does it apply to you?
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
For most freelancers joining a pension fund is not compulsory, but it is for self-employed painters and a number of healthcare professions, and the fund can claim contributions retroactively.
- The obligation depends on your actual activities, not on your description in the trade register.
- A fund can claim contributions for every year you fell under it, even if you never received a letter.
- For employees, mandatory participation covers far more sectors than for the self-employed.
- If you are in doubt, ask the fund for a written position.
Most freelancers arrange their pension themselves, but there's an exception many entrepreneurs don't know: in certain sectors participation in a mandatory pension fund applies, sometimes also for the self-employed. This article explains when this can apply to you.
What is a mandatory pension scheme?
In some industries there's a mandatory industry-wide pension fund. Everyone working in that sector must participate in it and pay contributions. This is mainly known for employees, but in a number of sectors it applies under conditions also to the self-employed.
In which sectors does this apply?
Well-known examples where the self-employed can also be required to participate are the painting and finishing trades and a number of healthcare professions with their own professional pension fund, such as GPs and physiotherapists. Working in care, see also bookkeeping for freelancers in healthcare. Whether it applies to you depends on the precise description of the activities of the fund concerned. It's not a general rule, but sector-specific.
How do you know if it applies to you?
Whether you fall under a mandatory pension fund depends on your activities and the sector. If in doubt, contact the industry pension fund of your branch or check with your bookkeeper. It's important to check this, because having to pay contributions retroactively can be unpleasant.
What if you fall under it?
If you fall under a mandatory fund, you pay contributions according to the rules of that fund. Count that contribution among your fixed costs and in your buffer: it keeps running, including in months without assignments. The amount and the conditions are in the fund rules, so request them as soon as you know you fall under it.
How to check whether a mandatory scheme applies
Mandatory participation depends not on your registration description but on your actual activities. Some sector and professional funds extend the obligation to the self-employed, as with painters and a number of healthcare professions. Falling under one without registering can bring a retroactive assessment years later.
- Look up the mandatory-participation decrees via the official register or the fund's site in your sector.
- Compare the description with what you actually do, not with your registration text.
- Working as a freelancer in painting or finishing, check explicitly: obligations there also reach the self-employed. In the rest of construction the obligation usually covers employees only; see bookkeeping for freelancers in construction.
- When hiring staff, check again: obligations for employees reach much further than for freelancers.
- In doubt, ask the fund for a written position; that prevents retroactive disputes.
Where this affects freelancers
Most freelancers face no mandatory pension fund, but there are exceptions. And a fund can claim premiums retroactively, so this is worth checking.
| Situation | Mandatory? | What to do |
|---|---|---|
| Most self-employed occupations | No | Build it yourself through an annuity or savings |
| Self-employed painters | Yes | Register with the sector pension fund |
| A number of care professions | Often yes | Check the mandate for your profession |
| Unsure about your situation | Find out | The fund can claim premiums retroactively |
Frequently asked questions
Am I obliged to join a pension fund as a freelancer?
Usually not, but in some trades and professions yes, such as painting and finishing and a number of healthcare professions. Decisive are the fund's mandatory-participation decree and your actual activities.
How do I know whether my sector has one?
Through the public register of decrees or the fund's site in your sector. Compare the description with what you really do; your registration code is not decisive.
What if I fail to register when required?
The fund can claim contributions retroactively over all years you fell under the obligation, plus costs. Not knowing about the scheme is no defence.
Does hiring staff change this?
Yes, considerably: obligations for employees exist in many more sectors. With your first employee, immediately check whether a sector fund and collective agreement apply.
Is the contribution deductible?
Yes. Mandatory sector fund contributions are deductible from an entrepreneur's profit; staff contributions are normal wage costs.
Can I escape a mandatory scheme?
Only if your actual activities fall outside the description, or through a formal exemption funds rarely grant. If you believe you fall outside it, request written confirmation.
Sources
- Pension for the self-employed and mandatory participationRijksoverheid · rijksoverheid.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
