Free of social security up to €338, tax-free up to €676 a month (2026).

I earn € gross a month, tax class , church tax. I am years old and retire at .

More detailsEmployer top-up 15% · Direct insurance
%

By law 15%, as far as your employer saves social security contributions (§ 1a (1a) BetrAVG). Many pay more.

Scheme type

Your net cost

per month

€84.69

€84.69

A salary sacrifice of €200 costs you only €84.69 net. With €30 from your employer, €230 goes into your company pension – funding rate 172%.

Who pays your contribution of €230.00?

  • You (net)€84.6937%
  • Tax savings€73.0132%
  • Social security savings€42.3018%
  • Employer top-up€30.0013%
Funding rate (state and employer)
171.6%
Contribution to the pension
€230.00

Your capital until retirement

Your own net cost, plus funding from the state and your employer and the returns (Direct insurance). Drag the end of the curve to change your retirement age.

€100,0000 y10 y20 y30 y40 y50 y
Your net costFundingReturnsDrag or use the arrow keys to move the retirement date (62 to 70).

Net cost versus capital

Payout phase: what arrives net?

About €318.18 company pension net per month. After about 8.5 years of pension payments you have your own net outlay back.

€

From your pension statement. The tax on the company pension is then calculated instead of estimated

Capital at retirement (forecast)
€149,255.00
Company pension gross (approx.)Assumption: 4% of the capital per year as a lifelong pension
€497.52
Health and care insurance on the company pensionFull contribution rate incl. additional contribution (Section 248 SGB V), health insurance allowance under Section 226(2) SGB V; care insurance without allowance
− €70.37
Income tax on the company pensionEstimate: 60% of today's marginal rate – more precise with the statutory pension
− €108.96
Company pension net (approx.)
€318.18
Pension years until the net outlay is back
8.5 years

What you can do

  • Up to €338 the sacrifice is free of social security

  • Sacrifice €50 more

    costs you only €21.17 more net a month and adds about €37,638 of capital.

  • Taxed and charged in retirement

    Company pensions are fully taxed in retirement. Retirees with statutory health insurance also pay the full health insurance rate on the portion above the monthly allowance of €197.75 (2026, § 226 (2) SGB V) and — once the equally high exemption threshold is exceeded — long-term care insurance contributions on the entire company pension. This is how it is calculated here.

How this was calculated
You (net)
€84.69
Gross sacrifice
€200.00
Tax savings
€73.01
Social security savings
€42.30
Employer top-up
€30.00
Contribution to the pension
€230.00
Funding rate (state and employer)
171.6%
Term
32 years
Annual contribution
€2,760.00
Capital at retirement (forecast)
€149,255.00
Company pension gross (approx.)
€497.52
Company pension net (approx.)
€318.18
  • Free of social security: 4% of the pension insurance ceiling (€338 a month, 2026)
  • Tax-free: 8% of the pension insurance ceiling (€676 a month, § 3 no. 63 EStG)
  • Employer top-up: 15%, mandatory only as far as the employer saves social security contributions (§ 1a (1a) BetrAVG)
  • Legal right to salary sacrifice (§ 1a BetrAVG)
  • Company pensions are subject to full health and long-term care contributions.
  • Capital and pension are forecasts using a cautious return assumption per scheme type.

Company Pension Calculator 2026 by Rechnerzentrale(opens in a new tab)2026 values