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.
| 2022 | 2021 | |
|---|---|---|
| Statutory retirement age | 66 years and 7 months | 66 years and 4 months |
| state pension benefits | ||
| Married with partner > statutory retirement age including holiday pay | € 22.202 | € 21.816 |
| Single persons including holiday pay | € 16.331 | € 16.061 |
| Statutory offset | ||
| Minimum statutory offset for fully insured pension | ||
| Average pay | € 14.802 | € 14.544 |
| Final pay | € 16.749 | € 16.458 |
| Minimum statutory offset for pension (partly) under own management | ||
| Average pay | € 21.775 | € 21.415 |
| Final pay | € 24.640 | € 24.232 |
| The statutory offset for pensions with an accrual percentage | ||
| Average pay (≤ 1,701%) | € 11.819 | € 11.614 |
| Average pay (> 1,701% - ≤ 1,788%) | € 13.343 | € 13.111 |
| Final pay (≤ 1,483%) | € 13.373 | € 13.141 |
| Final pay (> 1,483% - ≤ 1,570%) | € 15.096 | € 14.834 |
| Pension accrual percentages | ||
| The maximum tax accrual percentages per year of service for old-age pension | ||
| Average pay | 1.875% | 1.875% |
| Final pay | 1.657% | 1.657% |
| Pension capped limit | ||
| The pensionable salary is maximum* | € 114.866 | € 112.186 |
| Small pension commutation limit | € 520,35 per year | € 503,24 per year |
| Surviving dependants' benefit insurance | ||
| Surviving dependants’ benefits total per year | € 16.201 | € 15.985 |
| Statutory minimum wage | ||
| 23 years and older including holiday pay per year | € 22.356 | € 21.835 |
| WIA wage limit | € 59.706 | € 58.311 |
* All wage components are eligible for pensionable pay, with the exception of the addition related to private use of the company car.