Wezenpensioen ingaat uiterlijk maand na overlijden werknemer, ook bij latere geboorte kind

The Central Contact Point for Pensions has issued guidance V&A 26-004 clarifying when orphan pensions must commence for children born after a worker's death. Under Article 18c of the Income Tax Act, orphan pensions cannot start later than the first day of the month following the calendar month in which the worker or former worker died. This ruling addresses the specific situation where a child is born posthumously, establishing clear rules for pension eligibility and payment timing in such circumstances. The guidance ensures that bereaved families understand their entitlements and the statutory deadlines for pension activation in cases involving posthumous births.