The pension regulations have a number of key figures which are annually determined by the Board, such as the indexation of the pension benefits, the accrued pension entitlements and the offset. The contribution is a percentage of the pension base. The pension base is the pensionable salary minus the offset. The offset is the part of the salary over which you do not accrue pension, since you already receive a state old age (AOV) retirement benefit from the government. You do not have to pay any premium over the offset.