RT Book, Section A1 OECD T1 Netherlands JF OECD Pensions at a Glance YR 2011 FD Mar 17 SP 272 OP 275 AB Netherlands: Pension system in 2008 The pension system has two main tiers, consisting of a flat-rate public scheme and earnings-related occupational plans. Although there is no statutory obligation for employers to offer a pension scheme to their employees, industrial-relations agreements mean that 91% of employees are covered. These schemes are therefore best thought of as quasi-mandatory. PB Organisation for Economic Co-operation and Development DO 10.1787/pension_glance-2011-67-en UL http://www.oecd-ilibrary.org/;jsessionid=ukwpa8x57tnr.x-oecd-live-02content/chapter/pension_glance-2011-67-en