Those who still have TOP capital and are within 10 years before their state pension date can still apply until Friday 27 February 2026 to convert their TOP capital into a monthly benefit starting on 1 June 2026 and continuing until the state pension date. As we have communicated in previous posts on this, you do not need to adjust the employment contract for this. This also applies to former employees who have accumulated TOP capital in the past. 

After Friday 27 February, TOP capital will be transferred to the new pension system on 1 July. It will then become part of the total pension capital and can no longer be used as TOP capital for early retirement. The TOP and Extra pension schemes will be terminated on 30 June.  

In recent months, we have also informed you about the changes to the Extra Pension Scheme and TOP. For completeness, you can find the links to these news items below. 

FAQs regarding changes to the Extra Pension and TOP schemes – PensioenFonds TNO 

Changes to the Extra Pension and TOP scheme – PensioenFonds TNO