💼 Additional earnings and Aktivrente
In brief
Additional earnings: Since 1 January 2023 there is no longer an earnings limit for old-age pensions. Your pension is not reduced if you work.
Aktivrente: If you have reached the standard retirement age and continue to work in employment subject to social insurance, you get up to 2,000 euros of wages per month tax-free from 2026. The employer applies this directly. Social insurance contributions are still due.
Not covered: self-employed people, mini-jobs and civil servants.
Step by step
- Check the type of pensionOld-age pension: earn without limit. Pension for reduced earning capacity: own rules (see group Berufsunfähigkeit).
- Check the standard retirement ageThe Aktivrente applies only after reaching the standard retirement age.
- Inform your employerThe employer takes the tax exemption into account when deducting wage tax.
- Check your payslip and taxCheck whether the 2,000 euros were applied.
Deadlines
- The Aktivrente is a tax exemption, not a pension. Social insurance contributions (health and long-term care insurance) are still due.
- According to the BMF FAQ, not covered are self-employed people, mini-jobbers, civil servants and people who receive only voluntary pension payments.
- It cannot be split between several employers and cannot be transferred to other months.
- Severance payments are in principle excluded. For exact individual cases: ask a wage tax assistance association (Lohnsteuerhilfe) or the Finanzamt.
In depth · legal basis, figures and practice – for advisers and professionals
Additional earnings with old-age pensions
Since 1 January 2023, old-age pensions can be received in full regardless of the amount of any additional earnings. According to the DRV, taking up employment no longer has to be reported for old-age pensions. For reduced earning capacity pensions, dynamic earnings limits apply (amount not checked against the full text).
Aktivrente, § 3 Nr. 21 EStG
According to the Federal Ministry of Finance, up to 2,000 euros of wages per month from regular employment subject to social insurance are tax-free after reaching the standard retirement age. The employer reduces the taxable wages when deducting wage tax. The exemption appears in the electronic wage tax certificate; a separate tax return is then generally not necessary (BMF FAQ). Wages above that are taxed normally.
Duty to pay contributions
Health and long-term care insurance contributions must be paid as usual. The effect on pension insurance contributions and pension supplements was not checked against the full text.
Deferral
If you do not receive a pension beyond the standard retirement age, you receive a supplement of 0.5 percent for each month (§ 77 SGB VI).
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