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.
| 2021 | 2020 | |
|---|---|---|
| Statutory retirement age | 66 years and 4 months | 66 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 pay | 1.875% | 1.875% |
| Final pay | 1.657% | 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.