Under different circumstances, it falls upon the employer to oversee the administration of the retirement plan.
In 2025, employees in Germany can make significant contributions towards their occupational pensions with tax benefits and social security exemptions. Here's a breakdown of the key changes:
Employees can contribute up to €644 per month tax-free to their company pension schemes. Of this amount, €322 per month is exempt from social security contributions. It's important to note that employers are required to contribute at least 15% on top of the employee's contributions.
The new contribution limits allow for a total tax-free contribution of up to 7,008 euros in a year, an increase from the previous limit of 6,768 euros. Furthermore, the maximum annual amount that can be converted from gross salary into occupational pension tax-free and exempt from social security contributions has increased from 3,384 euros to 3,504 euros.
When changing employers, the occupational pension contract can usually be taken along. The salary conversion can be made either from the current monthly salary or from special payments such as holiday or Christmas bonus. The employer is obliged to pay a minimum contribution of 15 percent of the saved social security contributions to the employee during the salary conversion.
Another notable feature is the inclusion of a disability insurance supplement in the occupational pension. The later retirement age can be chosen flexibly when concluding an occupational pension. In case the pension contract cannot be taken along when changing employers, it can be continued privately.
However, specific details about uniVersa Insurance's offerings and benefits for this pension scheme could not be found in the provided search context. For more information, it is recommended to visit uniVersa's official materials or website.
- Moving forward in 2025, employees in Germany can consider setting aside a portion of their income for personal-finance purposes by contributing to their company's pension schemes, with tax benefits and exemptions from social security contributions.
- In light of the changes, businesses may find it advantageous to address the implications of the increased contribution limits for personal-finance management, such as the new maximum annual tax-free contribution of up to 7,008 euros and the increased amount eligible for conversion from gross salary to occupational pension, which is now 3,504 euros.
