An employee will put aside 2% of his or her remuneration out of his or her own pocket. The employee will also be able to declare an additional contribution of up to 2% of the remuneration. They can therefore declare that a maximum of 4% should be deducted from their remuneration (the basic contribution plus the voluntary contribution). An employee will be able to reduce the basic contribution (2%) if he or she earns low remuneration from various sources, i.e. less than 1.2 times the minimum remuneration. If this is the case, the minimum basic contribution cannot be lower than 0.5%.