Frequently asked questions

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.

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.

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).

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.

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.

The employer. He is responsible for the promised benefits even if he uses an external pension provider (§ 1 Abs. 1 Satz 3 BetrAVG). Typical liability risks include a lack of employer subsidies, unclear or missing pension regulations and insufficient information for employees.

There are five: direct insurance, pension insurance institution (Pensionskasse), pension fund (Pensionsfonds), support fund (Unterstützungskasse) and direct commitment (pension commitment). They differ in terms of tax, social security, accounting and liability. Which path is right depends on the size of the company, target group and existing commitments.

If the company pension scheme is carried out via a pension provider, the employer must provide the name and address of this pension provider in writing in accordance with the Evidence Act (§ 2 Abs. 1 Satz 2 Nr. 13 NachwG). A clear pension plan also ensures that rules are comprehensible and uniform for everyone.

Yes. If the employer pays into a company pension scheme for low-income employees in addition to their wages, they receive 30% of this back through wage tax (§ 100 EStG). In 2026, this applies up to a monthly salary of 2,575 euros and a contribution of up to 960 euros per year; From 2027 the limits will increase due to BRSG II.

No. The bKV is a voluntary benefit provided by the employer. It is used primarily to attract and retain skilled workers and supplements statutory health insurance, for example for dentures, preventive care or hospital stays.

As a benefit in kind, it can be exempt from tax and social security contributions if the contribution, together with other benefits in kind, does not exceed 50 euros per month and employee (§ 8 Abs. 2 Satz 11 EStG). The prerequisite is, among other things, that the employer is the policy holder and the employees only receive insurance cover, not money.

Since this is an exemption limit, the entire amount is taxable - not just the part over 50 euros. It can be taxed individually via payroll; In certain cases, a flat rate taxation by the employer is possible.

Especially for employers who are in competition for skilled workers, for example in clinics, nursing, crafts, industry and IT. Many group tariffs allow admission without a health check - the exact conditions depend on the plan terms.

As a rule, not for controlling shareholders-managing directors. You are not considered an employee within the meaning of the Company Pension Act; This means, among other things, that statutory insolvency protection and the right to salary sacrifice (Entgeltumwandlung) no longer apply. Your supply must therefore be specifically secured contractually and tax-wise.

The commitment must be written and clear (§ 6a EStG). In the case of controlling shareholder-managing directors, the tax office also checks, among other things, earning capacity (usually at least ten years until the start of retirement), an appropriate probationary period, financial viability and excess pension provision (a total pension does not exceed 75% of the last active salary). Violations can lead to a hidden distribution of profits.

Whenever it is unclear whether a managing director is subject to social security contributions - for example in the case of holdings of less than 50% without a blocking minority. The clearing house of the German pension insurance makes a binding decision upon application (§ 7a SGB IV). This creates legal certainty and avoids high additional payments.

Existing pension commitments are often an obstacle for buyers. What is common is to outsource it to a pension fund or a support fund (Unterstützungskasse) or to reorganize the commitment. Because there are significant tax risks, every step should be coordinated with tax advice.