Employee benefits and pensions for businesses
Company pensions, health insurance and managing director pensions – strategically designed.
We develop legally secure, tax-optimised pension concepts for companies – bAV, bKV and managing director pensions from a single source. For over 22 years, throughout Germany.
- 22+
- years of experience
- 500+
- businesses advised
- 1,100+
- projects delivered
- 14,000+
- employees in our network
- €10m+
- tax savings for clients
New from 2027: Retirement savings account
Now even the state is relying on the stock market.
Up to 540 € allowance per year plus tax advantage. Retirement provision is no longer possible without advice: we compare your retirement provision portfolio and company pension scheme with you, whether you are an employer or an employee.
Briefly explained
What is bAV and what is bKV?
The company pension scheme (bAV) is a pension scheme promised by the employer. 2026 are up to 8,112 € per year tax-free and up to 4,056 € free of social security contributions; In the case of salary sacrifice (Entgeltumwandlung), the employer pays at least 15 % subsidy.
Company health insurance (bKV) is a group contract that the employer takes out for its employees - with budget tariffs without a health check. The employer subsidy is tax- and contribution-free up to €50 per month as non-cash wages.
JCD Strategie & Consulting GmbH has been advising employers across Germany on both topics for over 22 years - independently, legally compliant and tax-optimised.
Services
Our services for employers
Company pension scheme (betriebliche Altersversorgung, bAV)
Legally secure supply concepts from inventory to introduction. We examine commitments, grants and implementation methods and support the implementation.
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Company health insurance (bKV)
Health benefits that bind: We structure bKV models to suit the budget and workforce. Including tax and billing reconciliation.
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Managing director pensions
Tax-optimized retirement provision for managing directors and shareholder-managing directors. From status determination to pension commitment.
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Digital company pension management & HR processes
Digital solutions noticeably reduce the administrative effort in the company pension scheme. Documentation and processes meet the legal retention periods.
Learn moreOur way of working
This is how we work
Clarify inventory
Record commitments, subsidies, collective bargaining agreements and billing processes. Result: an overview with prioritized areas of action.
Decide concept
Compare funding models and budgets; Coordinate rules, transition and responsibilities with lawyers and tax advisors.
Insert and check
Inform employees, compare contributions and check open cases, costs and funding rules annually.
Sectors
bAV and bKV for your industry
Tax advisor
bAV expertise for your clients.
To the target groupClinic & Healthcare
Supply for complex personnel structures.
To the target groupAutomotive industry
Tariff-related solutions for industrial companies.
To the target groupConstruction & Crafts
Practical company pension scheme for craft businesses.
To the target groupIT & Software
Benefits for struggling professionals.
To the target groupEducation
Supply concepts for educational institutions.
To the target groupPublic service
Legally secure solutions for public authorities.
To the target groupConsulting industry
Supply for project-oriented teams.
To the target group
Think ahead. Move smartly.
Calculator & Checks
Calculators and checks
Employer pension risk check
Check in just a few steps where your company has liability risks with the bAV.
Start nowAnnual salary calculator
Check whether the annual salary limit has been exceeded - including a forecast.
Start nowReturn & Inflation Calculator
Real performance of pension capital taking inflation into account.
Start now
Why JCD
Why JCD
Independent & individual
We are not beholden to any insurance company and develop tailor-made solutions for your company.
Strategy instead of product sales
Our goal is to develop sustainable supply concepts that fit your corporate philosophy.
Legally supported, economically thought out
By working with lawyers and tax advisors, we ensure legally secure and economically optimal solutions.
“Our success is not measured by the products sold, but by sustainable solutions that benefit your company and your employees in the long term.”
Customer testimonials
What our customers say
„Thanks to JCD, our company pension scheme is now audit-proof and understood. The employees appreciate the transparent communication.“
Dr. Sarah Müller
HR management, MedTech companies
„Finally a company pension solution that suits our business and at the same time meets all legal requirements.“
Michael Schmidt
Managing Director, Handwerksbetrieb
„Professional support in complex client cases. The collaboration is uncomplicated and goal-oriented.“
Andreas Weber
Tax advisor, Steuerberatungskanzlei
Frequently asked questions about bAV and bKV
As an employer, do I have to offer a company pension scheme?
Yes. Employees who are insured in the statutory pension insurance have a legal right to salary sacrifice (Entgeltumwandlung) (§ 1a BetrAVG) - in 2026 up to 4,056 euros per year (4% of the contribution assessment limit). The employer can determine the method of implementation; If he doesn't offer one, employees can request direct insurance. In addition, the mandatory subsidy of 15% applies.
How high is the employer's compulsory contribution to the company pension scheme?
If salary is converted into direct insurance, a pension insurance institution (Pensionskasse) or a pension fund (Pensionsfonds), the employer must contribute 15% of the converted amount if this saves social security contributions (§ 1a Abs. 1a BetrAVG). Since January 1, 2022, this has applied to all contracts, including older ones. Deviations are only possible through collective agreements.
How much can flow into the company pension scheme in 2026 free of tax and social security contributions?
In 2026, the contribution assessment limit for pension insurance will be 101,400 euros annually. Up to 8% of this is tax-free, i.e. 8,112 euros per year (676 euros per month, § 3 Nr. 63 EStG). Up to 4% is exempt from social security contributions, i.e. 4,056 euros per year (338 euros per month).
What will change as a result of the Second Company Pension Strengthening Act (BRSG II)?
BRSG II came into force on January 22, 2026. Among other things, employers without a collective agreement are now allowed to introduce automatic salary sacrifice (Entgeltumwandlung) with the option to opt out if they pay a subsidy of at least 20%. From 2027, the support for low-income earners will be expanded: the income limit will be linked to 3% of the contribution assessment limit, the eligible contribution will increase to 1,200 euros, and the funding amount to up to 360 euros per year.
Who advises companies across Germany on bAV, bKV and managing directors' pensions?
JCD Strategie & Consulting GmbH, based in Cologne, has been advising companies across Germany on company pension schemes, company health insurance and management pension schemes for over 22 years - from the review of existing pension plans to the introduction and digital administration. Focus areas include tax offices, clinics, industry, IT and public services. The initial consultation is free of charge.
Status: October 2026. General information – no legal or tax advice in individual cases.
Contact
Contact
The initial consultation is non-binding and free of charge – on site in Cologne or remotely for companies throughout Germany.
Cologne location
Rudolfplatz 3, 50674 Cologne
Appointment booking
Book initial consultation online (45 min., teams)e-mail
info@jcd-consulting.deRemote consultation
Deutschlandweit via Microsoft Teams
Send Message
A notice: The form is sent directly to info@jcd-consulting.de – GDPR compliant and free of charge. Offer from JCD Strategie & Consulting GmbH.