2.2.6 Pension Insurance

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.6 Pension insurance

Commentary

Germany

Germany's pension provision relies on:

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•�� statutory pension
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•�� occupational pension
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•�� private cover

Statutory pension insurance is compulsory. The premium in 2024, 2023 and 2022 is 18.6% of the gross wage, divided equally between the employee and employer, up to a maximum ceiling, which varies depending on region. For 2024, the contribution ceiling for new (East) federal states is EUR 89,400 annually and for old (West) federal states, the ceiling is EUR 90,600. The rates differ between federal

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2.2.6 Pension insurance

Germany

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

5.2 Employee registration

2.2.1 ATP Livslang Pension

9.5 Work permits

11. Work permit assessment tool

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.2 Sick leave and incapacity allowance

6.3 Inbound employees on assignment

2.3.3 Danish Hydrocarbon Tax

5.3.1 Short term business visitors

4.4 Interest-free loans

5.1 Employer registration

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

3.3 Participatory bonus

2.1.1 Tax deduction cards

2.1.3 Tax calculation

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2.2.6 Pension insurance

Germany

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