Wissen · In Kraft seit 22. Januar 2026
BRSG II 2026: What employers need to know now
What awaits employers and employees? All important changes at a glance.
Briefly explained
The Second Company Pension Strengthening Act (BRSG II) came into force on January 22, 2026. It increases funding for low earners (from 2027 up to €1,200 employer contribution with a 30% funding rate), enables opting-out models via company agreements and expands social partner models for SMEs. JCD Strategie & Consulting GmbH advises employers on legally compliant implementation.
Background & goals
The Second Company Pension Strengthening Act (BRSG II) was announced in the Federal Law Gazette on January 21, 2026 and mostly came into force on January 22, 2026. The aim is to further strengthen company pension schemes as a natural part of old-age security – especially among low-income earners and in small companies.
1. Better support for low-income earners
2026 still applies: income limit 2,575 € gross monthly, max. 960 € contribution, max. 288 € funding. From January 1, 2027, low-income earners will receive even greater support:
Dynamic income limit
3% of the pension insurance contribution assessment limit (based on 2026: €3.042 gross monthly).
Higher funding
Maximum annual employer contribution of €1,200 (30% funding rate = max. €360).
Dynamization
In the future, the limit will automatically increase with the contribution assessment limit.
2. Expansion of social partner models
BRSG II now also opens up social partner models with pure defined contribution commitments employers not bound by collective bargaining agreements.
Requirements:
Betriebsvereinbarung
Implementation through company agreements.
≥ 20 % Mindestzuschuss
Minimum subsidy of 20% required.
3. Opting out and automatic salary sacrifice (Entgeltumwandlung)
Also companies that are not bound by collective agreements can introduce automatic salary sacrifice (Entgeltumwandlung) models with an opt-out if the employer makes a subsidy of at least 20%.
More flexibility for SMEs:
Implementation via a company agreement possible provided the funding requirements are met. This means less bureaucracy and more creative freedom.
4. Flexible pension benefits & severance payments
| Vorzeitiger Rentenbezug | Compensation flexibility |
|---|---|
| Company pension also possible with partial employment pension | The severance payment limit for small entitlements increases from 1% to 1.5% of the monthly reference amount |
| Discounts are regulated more flexibly | Payment into statutory RV possible |
5. Supervision & digitalization
Pension funds benefit:
- More flexible investment regulations
- Better buffer formation for higher-yielding strategies
- Safety standards remain guaranteed
Less bureaucracy:
PSVaG and insurance carriers are being digitized - automated processes save time and costs.
Conclusion: Why is BRSG II worth it?
Better funding
For low earners through higher amounts and a dynamic income limit.
More connection options
For smaller companies – even without collective bargaining agreements.
Opting-out models
Possible via company agreements – more flexibility.
Modernized processes
Digitalization makes implementation easier.
The goal: the company pension scheme will become more accessible, more cost-efficient and more attractive
So that more people can have a carefree old age later on.
Frequently asked questions about BRSG II
When does BRSG II come into force?
The Second Company Pension Strengthening Act was announced in the Federal Law Gazette on January 21, 2026 and mostly came into force on January 22, 2026. Individual regulations – such as increased support for low earners – will apply from January 1, 2027.
What will change in support for low-income earners?
From 2027, the income limit will be increased to 3% of the contribution assessment limit, the maximum employer contribution will increase to €1,200 annually and the funding rate will increase to 30% - i.e. up to €360 in state funding per year.
What does the opting-out model mean for employers?
In the future, employees will be able to be automatically included in the company pension scheme via company agreements as long as they do not actively object. This increases the spread of company pension schemes, but requires clean processes and documentation.
Do small companies benefit from the social partner model?
Yes. The BRSG II expands the connection options to social partner models - even for companies without collective bargaining agreements. SMEs in particular can offer a low-administration company pension scheme.
What exactly should employers do now?
Check existing pension regulations and subsidy regulations, identify low earners in the company and prepare communication to employees. We support you with a structured company pension audit.