Monthly gross wage from employment subject to social insurance after the standard retirement age.

%

Average marginal tax rate. Your marginal tax rate depends on your overall situation (statutory pension, other income, if any) — it cannot be derived from your extra income alone. If you don't know it, use 24% as a rough guide.

Your tax benefit

per month

€360.00

€360.00

Your extra income of €1,500.00 stays completely tax-free. That saves €4,320.00 in tax a year.

With the Aktivrente you keep €360.00 more net each month

Extra income gross
€1,500.00
Social insurance
− €158.25
Net with Aktivrente
€1,341.75
Tax-free part
€1,500.00
Social insurance
€158.25
Tax benefit per year
€4,320.00

What you can do

  • No pension insurance

    The employee share of pension insurance no longer applies, since you are already drawing your statutory pension in full (§ 5 (4) no. 1 SGB VI).

  • Simplified calculation

    Simplified calculation, as of July 2026: the marginal tax rate is entered directly, as it depends on your overall situation (statutory pension, other income, if any). Health and long-term care insurance are calculated using the nationwide base rate without individual surcharges or reductions; the employee share of unemployment insurance no longer applies to you from the standard retirement age, regardless of whether you draw your pension. The annual tax benefit is the monthly value × 12 and assumes constant extra income throughout the year.

Who benefits from the Aktivrente?
  • Requirement: you have reached the standard retirement age (currently 67, including the transitional rule) — the benefit applies to wages from the following month.
  • Actually drawing a pension is not necessary for the tax exemption — it already applies if you defer your pension. If deferred, however, the employee share of pension insurance still applies.
  • You must be in employment subject to social insurance contributions.
  • Not eligible: mini-jobbers, the self-employed, retired civil servants (pensioners drawing a Pension).

Active Retirement Calculator by Rechnerzentrale(opens in a new tab)2026 values