Module 123 min2703 wordsFree — no account
Retirement provision: pension contributions, the Basisrente and the miners' ceiling
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 206 words · 3 min
Worked example
The teacher with a Basisrente
A tenured secondary school teacher with official salary of 70,000 € pays 20,000 € into a certified Basisrente. Her ceiling is cut by 18.6 percent of her salary, that is by 13,020 €, down to 17,806 €. 17,806 € are deductible; the remaining 2,194 € have no tax effect.
Practical case
Employee with a Basisrente: how much counts?
An employee earns a gross salary of 60,000 euros in 2026 and is compulsorily insured in the general pension insurance. She also pays 8,000 euros into a certified Basisrente contract. What amount does the tax office deduct as retirement provision?
Hint: First work out the total pension contribution and how it is split in half. Add the employer share, test the ceiling, and take the employer share back out at the end.
Show the solution
The total contribution is 18.6 percent of 60,000 euros, i.e. 11,160 euros, of which 5,580 euros each fall on her and on the employer. With the added employer share and the Basisrente this gives 5,580 plus 5,580 plus 8,000 euros, 19,160 euros in total. That is below the ceiling of 30,826 euros and has counted at 100 percent since 2023. Subtracting the tax-free employer share of 5,580 euros leaves the deductible amount.
Answer: 13,580 euros
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