Module 122 min2617 wordsFree — no account
Salary conversion, the compulsory subsidy and the five funding vehicles
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 254 words · 3 min
Worked example
The journeyman at the joinery
The journeyman from the opening earns 3,600 euros gross a month, far below every contribution ceiling. He converts 200 euros a month. The business saves its share of contributions on that amount and must pass on 15 percent, which is 30 euros. So 230 euros a month flow into the direct insurance, 2,760 euros over the year.
Practical case
One conversion, one subsidy, one job change
An office clerk aged 27 earns 3,200 euros gross a month. From January 2026 she demands to convert 300 euros a month into a company pension. The business offers a Pensionskasse. In December 2027 she resigns to move to another company. Must the business convert the full amount, how much flows into the Pensionskasse each month, and what becomes of her entitlement?
Hint: Compare the monthly amount with 4 percent of the monthly contribution ceiling. On departure, check which subsection of section 1b applies to salary conversion.
Show the solution
In 2026 the right reaches 338 euros a month; 300 euros is below that, and 3,600 euros a year is well above the floor of 296.625 euros. Since the business offers a Pensionskasse, the conversion takes place there. On a salary of 3,200 euros it saves social contributions on the whole amount and passes on 15 percent of 300 euros, which is 45 euros. For the entitlement section 1b(5) applies: from salary conversion, subsidy included, it survives with no waiting period, although the promise lasted only two years.
Answer: Yes; 345 euros a month; the entitlement is kept in full
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