Company pensions in Germany from the employer's side
Employees may convert up to 4 percent of the pension insurance contribution ceiling, 4,056 € a year in 2026, into a company pension, and the business adds 15 percent to the extent it saves social contributions. Plus the five funding vehicles and vesting at age 21 after three years of commitment. The second module covers tax exemption up to 8 percent, contribution exemption up to 4 percent and the 30 percent subsidy, capped at 288 €, for low earners. Two modules, each with a fully worked case study.
Intermediate2 modules43 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- explain what the Company Pensions Act means by a company pension and why the employer always remains liable
- tell the five funding vehicles apart and match each to its provider
- put a figure on the right to salary conversion, with its 2026 maximum and minimum
- calculate the 15 percent compulsory subsidy and recognise when it falls away
- check whether an entitlement survives when the employee leaves
- apply the tax exemption under section 3 no. 63 of the Income Tax Act, with its conditions and its 2026 allowance
- calculate the special allowances on leaving and for back-paid years
- recognise where exemption from social contributions ends while tax exemption continues
- check whether an employer may claim the subsidy under section 100 of the Income Tax Act, and put a figure on it
- place how the later benefits are taxed
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountSalary conversion, the compulsory subsidy and the five funding vehiclesWhat you will be able to do
- explain what the Company Pensions Act means by a company pension and why the employer always remains liable
- tell the five funding vehicles apart and match each to its provider
- put a figure on the right to salary conversion, with its 2026 maximum and minimum
- calculate the 15 percent compulsory subsidy and recognise when it falls away
- check whether an entitlement survives when the employee leaves
- Module 220 minIncluded in the full courseTax-free up to 8 percent, contribution-free up to 4 percent, and the subsidy for low earnersWhat you will be able to do
- apply the tax exemption under section 3 no. 63 of the Income Tax Act, with its conditions and its 2026 allowance
- calculate the special allowances on leaving and for back-paid years
- recognise where exemption from social contributions ends while tax exemption continues
- check whether an employer may claim the subsidy under section 100 of the Income Tax Act, and put a figure on it
- place how the later benefits are taxed
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (8)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (8)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.