(2022)
When am I compulsorily insured in the statutory pension insurance?
Mandatory members of the statutory pension insurance include:
- All regular employees,
- Insured persons during the three-year child-raising period,
- Employees in marginal employment who do not opt out of pension insurance,
- Public sector employees,
- Disabled employees in sheltered workshops and similar institutions,
- Unemployed persons receiving state support,
- Self-employed persons subject to pension insurance.
Are you exempt from statutory pension insurance?
If you have applied for and been granted exemption from statutory pension insurance, please enter the contributions to a substitute life insurance, for voluntary continuation of insurance in the statutory pension scheme, or contributions you pay to the insurance group or pension group of your profession. You must deduct any tax-free employer contributions or refunds beforehand.
Voluntary contributions: Here you can also deduct the contributions to the statutory pension insurance that you make voluntarily. This applies in the case of higher or continued insurance or if you pay voluntary contributions to maintain entitlement to a disability pension. If you, as a mini-jobber, do not exercise your option to be exempt from pension insurance, please also enter your employee share.
Voluntary contributions are also subject to the maximum amount for pension expenses. In 2022, pension contributions are deductible up to 25.639 Euro for singles and 51.278 Euro for married couples. However, these contributions only have a tax-reducing effect of 94%, i.e. a maximum of 24.101 Euro or 48.202 Euro.
The Federal Fiscal Court considers the statutory transitional regulations in connection with pension taxation and the deduction of pension expenses to be constitutional (BFH rulings of 19.5.2021, X R 33/19 and X R 20/21). However, it has pointed out that this does not apply to future pensioners. There could be a risk of double taxation.
The Federal Government has announced that the full deductibility of pension contributions during the working phase, planned for 2025, will be brought forward to 2023.
