Acorn pension
The Eichel pension (named after the former Federal Minister of Finance Hans Eichel ) is colloquially a tax-subsidized form of company pension scheme according to Section 3 No. 63 EStG. The payment of the contributions is made possible by converting the salary from the gross wage .
The employees benefit from tax advantages and in certain cases enjoy the security offered by the pension insurance association.
Social insurance contributions: up to 4% of the assessment ceiling of the statutory pension insurance (2020: € 3,312 (based on the BBG RV-West)) can be paid into the company pension scheme annually without social security contributions ( Section 1 No. 9 SvEV)
Tax liability for income tax: until 2017, in addition to 4% of the assessment ceiling for statutory pension insurance, a further 1,800 € annually could be paid in tax-free if the contributions were made on the basis of a pension commitment made after December 31, 2004. For 2017, the maximum tax-exempt amount was 4% of 76,200 plus € 1,800, i.e. a total of € 4,848
As of 2018, the maximum limit was raised to 8% of the assessment ceiling. The additional amount was omitted. (Section 3 No. 63 EStG of 2018). For 2020 the maximum tax-exempt amount was 8% of 82,200.00, i.e. 6,624.00 €
See also
Individual evidence
- ↑ Tax regulations on company pension schemes. Haufe, February 19, 2020, accessed on February 23, 2020 .