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Pension figures.

Every year, a large number of amounts from the tax and social insurance legislation are indexed. A number of these amounts are also important for pension schemes. You will find a brief overview below.

The amounts stated are gross amounts.

Statutory retirement age66 years and 4 months66 years and 4 months
state pension benefits  
Married with partner > statutory retirement age including holiday pay€ 21.816€ 21,249
Single persons including holiday pay€ 16.061€ 15,627
Statutory offset   
Minimum statutory offset for fully insured pension  
Average pay€ 14.544€ 14,167
Final pay€ 16.458€ 16,030
Minimum statutory offset for pension (partly) under own management  
Average pay€ 21.415€ 20,836
Final pay€ 24.232€ 23,578
The statutory offset for pensions with an accrual percentage  
Average pay (≤ 1,701%)€ 11.614€ 11,312
Average pay (> 1,701% - ≤ 1,788%)€ 13.111€ 12,770
Final pay (≤ 1,483%)€ 13.141€ 12,800
Final pay (> 1,483% - ≤ 1,570%)€ 14.834€ 14,449
Pension accrual percentages   
The maximum tax accrual percentages per year of service for old-age pension  
Average pay1.875%1.875%
Final pay1.657%1.657%
Pension capped limit   
The pensionable salary is maximum*€ 112.189€ 110,111
Small pension commutation limit€ 503,24 per year€ 497.27 per year
Surviving dependants' benefit insurance   
Surviving dependants’ benefits total per year€ 15.985€ 15,815
Statutory minimum wage   
23 years and older including holiday pay per year€ 21.835€ 21,431
WIA wage limit€ 58.311€ 57,232

* All wage components are eligible for pensionable pay, with the exception of the addition related to private use of the company car.