Occupational Pension Maximum Contribution: How to Optimise Your Contributions for 2025
14 May 2025
Katrin Straub
Managing Director at nextsure
Occupational pension provision is a crucial component for your financial future. But do you know the maximum amount you can contribute tax-free and without social security contributions? This article explains how you can make the most of the current regulations for 2025.
The topic in brief and concise terms
For 2025, up to 7,728 euros can be contributed annually to the occupational pension scheme tax-free, with 3,864 euros of that amount exempt from social security contributions.
The employer must contribute at least fifteen percent to salary conversion if they save on social security contributions.
The legal basis for tax exemption is § 3 No. 63 of the Income Tax Act (EStG).
Quick Facts: The maximum amounts for company pension schemes in 2025 at a glance
For the year 2025, new maximum amounts apply for occupational pension schemes. Contributions of up to eight percent of the contribution assessment ceiling (BBG) of the statutory pension insurance are tax-free. This corresponds to an annual amount of 7,728 euros or 644 euros monthly. Of this, up to four percent of the BBG, i.e., 3,864 euros annually or 322 euros monthly, is also exempt from social security contributions. This regulation allows a significant portion of gross income to be used for retirement provision with tax and social security advantages. Knowing these values is crucial to fully exploit the tax benefits of the bAV. These limits are adjusted annually and are therefore an important factor in planning your pension provision.
Practical Section: How the maximum amounts specifically affect
Suppose an employee wants to maximize the tax-free amount for 2025. They can contribute 644 euros of their gross salary monthly into a direct insurance scheme, pension fund, or pension plan. Out of these 644 euros, 322 euros remain free of social security contributions. This means that no contributions are required for health, nursing care, pension, and unemployment insurance for the 322 euros. For the remaining 322 euros (up to the tax maximum of 644 euros), social security contributions are incurred, but no taxes are deducted. This allocation is an important aspect in calculating the net burden and the real savings advantage. An employer who provides a subsidy must contribute at least fifteen percent of the converted salary if this leads to savings in social security contributions. This can further enhance the attractiveness of employer-financed occupational pensions. The precise calculation depends on individual factors such as tax class and income.
Here are the most common occupational pension schemes:
Direct insurance
Pension fund
Pension plan
Support fund
Direct commitment (pension promise)
The choice of scheme also affects the design possibilities and the deductibility of contributions. It is advisable to carefully examine the various options.
Expert Depth: Legal Foundations and Design Tips
The tax incentives for contributions towards occupational pension schemes are primarily governed by § 3 No. 63 of the Income Tax Act (EStG). This section stipulates that employer contributions to a direct insurance, pension fund, or pension scheme are tax-free up to eight percent of the contribution assessment ceiling of the general pension insurance. The social insurance exemption for a portion of these contributions (up to four percent of the BBG) is derived from § 1(1) Sentence 1 No. 9 of the Ordinance on Social Security Earnings (SvEV). Our expert tip: When changing employers, check whether you can transfer your occupational pension scheme and how the maximum amounts affect you with the new employer. The limits apply to each employer. For commitments made before 2005 (old commitments under § 40b EStG a. F.), different rules partially apply, and contributions from these can be offset against the new tax-free maximum amount. It is important to be fully aware of the details of your contract. Upon termination of employment, the question of the vested rights often arises.
Important aspects in designing your occupational pension scheme are:
The amount of your own contributions and potential employer subsidies.
The choice of the appropriate implementation method for your circumstances.
The flexibility of the contract in changing life circumstances.
The regulations on the vesting of your entitlements, typically after three years for employer-funded contributions.
The effects on your state pension and the deferred taxation of occupational pension scheme benefits.
Careful planning considering these points helps you fully understand the significance of the occupational pension scheme and avoid surprises later on.
Optimal use of the maximum company pension scheme amounts secures your future
Company pension schemes are a powerful tool to close your pension gap. By cleverly utilizing the maximum amounts for tax and social security exemption, you can significantly increase your savings rate without excessively burdening your net income. In 2025, the tax-free maximum amount is 7,728 euros annually, of which 3,864 euros are free from social contributions. Don't miss out on this government incentive. Remember that the employer contribution of at least fifteen percent with salary conversion also makes your company pension scheme additionally attractive. At nextsure, we support you in finding the right solution for you within the three pillars of retirement provision. The correct strategy depends on your individual situation. Consider whether a company pension scheme is beneficial for you.
Request your individual risk analysis now: Get your insurance situation checked for free and receive specific recommendations for optimization.
More useful links
Gesetze im Internet provides the full text of the Betriebsverfassungsgesetz (BetrVG), which contains important regulations on occupational pensions.
Techniker Krankenkasse offers detailed information on the allowances and regulations of occupational pensions for companies.
Bundesfinanzministerium provides official information on the income tax treatment of occupational pensions.
Deutsche Rentenversicherung offers a comprehensive definition and explanation of occupational pensions.
Bundesministerium für Arbeit und Soziales provides official information on occupational pensions and their significance for additional retirement provision.
Statistisches Bundesamt (Destatis) provides statistical data and analyses on entitlements from employment-related pension systems.
Deutsche Rentenversicherung elaborates in detail the concept of salary conversion for occupational pensions.
FAQ
Was ist der Maximalbetrag für die betriebliche Altersvorsorge 2025?
Im Jahr 2025 können Sie bis zu 7.728 Euro steuerfrei in Ihre betriebliche Altersvorsorge einzahlen. Davon bleiben 3.864 Euro zusätzlich sozialversicherungsfrei.
Wie viel muss mein Arbeitgeber zur bAV zuschießen?
Wenn Sie Entgelt in eine Direktversicherung, Pensionskasse oder einen Pensionsfonds umwandeln und Ihr Arbeitgeber dadurch Sozialversicherungsbeiträge spart, ist er gesetzlich verpflichtet, mindestens fünfzehn Prozent des umgewandelten Betrags zusätzlich in Ihren Vertrag einzuzahlen.
Welche Rolle spielt § 3 Nr. 63 EStG für den bAV Maximalbetrag?
Der § 3 Nr. 63 EStG ist die zentrale Vorschrift im Einkommensteuergesetz, die die Steuerfreiheit von Beiträgen des Arbeitgebers (auch aus Entgeltumwandlung) in bestimmte Durchführungswege der bAV bis zu acht Prozent der Beitragsbemessungsgrenze regelt.
Sind die bAV-Maximalbeträge für alle Durchführungswege gleich?
Die steuer- und sozialversicherungsrechtlichen Höchstbeträge nach § 3 Nr. 63 EStG gelten primär für Direktversicherungen, Pensionskassen und Pensionsfonds. Bei Direktzusagen und Unterstützungskassen gibt es keine steuerliche Begrenzung der Beiträge in der Ansparphase, aber die Sozialversicherungsfreiheit ist auch hier auf vier Prozent der BBG begrenzt.
Was passiert, wenn meine Beiträge den bAV Maximalbetrag übersteigen?
Beiträge, die den steuerfreien Höchstbetrag von acht Prozent der BBG übersteigen, müssen regulär versteuert werden. Beiträge über dem sozialabgabenfreien Höchstbetrag von vier Prozent der BBG sind sozialabgabenpflichtig.
Ändert sich der bAV Maximalbetrag jährlich?
Ja, der bAV Maximalbetrag ist an die Beitragsbemessungsgrenze der gesetzlichen Rentenversicherung gekoppelt, die in der Regel jährlich angepasst wird. Daher ändern sich auch die Höchstbeträge für die Steuer- und Sozialabgabenfreiheit.
