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.

  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.