RGS chart of accounts

RGS code WPerPen: Pension premiums, pension costs

RGS group WPerPen in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.

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The short answer

RGS group WPerPen contains 5 accounts (4003010 up to and including 4003995) and belongs in the Dutch annual accounts under 6b. of which pension costs. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	WPerPen
Main group	Employee benefit expenses (WPer)
Accounts	5
Account numbers	4003010 up to and including 4003995
Normal balance	debit and credit
Line item in the annual accounts	6b. of which pension costs

The accounts in RGS group WPerPen

WPerPen includes in RGS 3.8, among others, Pension premiums, pension costs and Additional pension costs, pension costs. Below are all 5 accounts with number, full code, normal balance and scheme choice.

Account number	RGS code	Description	Normal balance	Scheme choice
4003010	WPerPenPen	Pension premiums, pension costs	Debit	Basic, sole proprietorship/vof choice
4003015	WPerPenAap	Additional pension costs, pension costs	Debit	Basic, sole proprietorship/vof choice
4003080	WPerPenOpe	Other pension costs	Debit	Basic, sole proprietorship/vof choice
4003990	WPerPenDon	Recharged pension costs	Credit	Basic, sole proprietorship/vof choice
4003995	WPerPenDfw	Recharged / Transfer for functional classification of pension costs	Credit	Basic, sole proprietorship/vof choice

How this group appears in the profit and loss account

Jaarrekening.io maps WPerPen by default to the line item 6b. of which pension costs. This is a proposal based on the RGS code; the balance of all accounts in the group adds up to that line item. In the profit and loss account by nature (model E) this is the layout of Title 9, Book 2 of the Dutch Civil Code; the group belongs to main group Employee benefit expenses (WPer).

Posting to these accounts

Of the 5 accounts in WPerPen, 3 have a normal debit balance and 2 a normal credit balance. By scheme choice: 5× Basic, 5× sole proprietorship/vof choice. The accounts with the opposite side reduce the amount of the group, for example as a correction or write-off.

You post costs and income in the financial year to which they relate, even if the payment falls in another year. At the end of the year, the balances of this group go to the profit and loss account, not the balance sheet.

Sources

RGS 3.8 final, referentiegrootboekschema.nl

Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The substantive accuracy and completeness of the Dutch annual accounts remain the responsibility of the board.

Frequently asked questions

Is WPerPen a debit or credit account?

The accounts of WPerPen normally sit on both the debit and credit side in RGS 3.8 (it differs per account, see the table).

Which line item of the annual accounts does WPerPen belong to?

Jaarrekening.io maps WPerPen by default to 6b. of which pension costs. You can change this per account when you review.

Which account numbers belong to WPerPen?

In the RGS MKB scheme 4003010 up to and including 4003995.

RGS codes →What is RGS? →

Preparing Dutch annual accounts?

Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.

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