Occupational Pension Scheme

Your employees have a right to occupational pension provision — use it to your advantage

Occupational pension provision is mandatory upon request — and the most powerful tool you have for employee retention and tax optimisation.

Request bAV Consultation 0711 · 2172 3240

Company Pension Schemes — for Employers and Employees

Company pension schemes (bAV) are not only an employer's obligation, but also a powerful tool for employee retention. Through salary conversion and employer contributions, both parties benefit from tax and social security advantages. We advise you on setting up and optimally structuring your company pension scheme.

Common Mistakes in Company Pension Schemes

Lack of Consultation

Employees are not informed or are misinformed about their entitlements — liability risk.

Costly Legacy Contracts

Contracts with high costs and low returns — employees are dissatisfied.

No Employer Contribution

The mandatory employer contribution of 15% is not being paid.

Unsuitable Model

The chosen implementation model does not match the company size.

Benefits for Employers

Tax Benefits

Company pension scheme contributions are business expenses. Social security savings of up to 20%.

Employee Retention

Attractive company pension scheme offerings reduce staff turnover and increase employer attractiveness.

Liability Protection

A correctly implemented company pension scheme protects against employee lawsuits.

Easy Administration

We handle all administration and employee consulting.

Employee Retention

An attractive company pension scheme is a strong argument in the competition for skilled workers.

Flexible Implementation Options

We advise on all five implementation routes and find the optimal one for your company.

Which companies is this for?

SMEs (10–250 employees)

Direct insurance as the simplest and most cost-effective solution.

Mid-sized companies (250+ employees)

Pension fund or support fund for higher retirement income goals.

Startups

Company pension as a benefit in the competition for talent.

Trades & Crafts

Correctly implementing collective bargaining agreement pension provisions.

What is covered?

Versichert

Retirement pension through salary conversion (up to €302/month free of social security contributions in 2026)
Employer contribution (at least 15% for salary conversion)
Five implementation channels: direct insurance, pension fund (Pensionskasse), pension investment fund (Pensionsfonds), support fund (U-Kasse), direct commitment (Direktzusage)
Tax advantages under § 3 No. 63 EStG
Survivor benefits for spouses and children
Disability pension as an optional add-on
Portability when changing employers
Insolvency protection through the Pensions-Sicherungs-Verein (PSVaG)

Nicht versichert

Guaranteed returns (depending on the investment model)
Early payout before the age of 62
Inheritability by arbitrary third parties (surviving dependants only)
Coverage against the need for long-term care
Premium suspension without loss of income
Combination with employer-funded savings benefits (vermögenswirksame Leistungen)

How We Implement Your Company Pension Scheme

Portfolio Analysis

Review existing pension schemes, identify optimization potential.

Concept Development

Define implementation pathway, tariffs, and employer contribution model.

Employee Information

Presentations and individual consultations for all employees — on-site or digital.

Ongoing Support

Administration, follow-up consultations for onboarding/offboarding, and annual review.

Frequently Asked Questions About the Company Pension Scheme (bAV)

Yes, every employee has a statutory right to salary conversion (§ 1a BetrAVG). You are required to provide an option.

A minimum contribution of 15% on the employee's salary conversion (mandatory). Many employers contribute more — the social security savings often fully finance the contribution.

The employee's entitlements are protected (portability). Existing contracts can be transferred to the new employer or continued privately.

Yes, since the Company Pensions Strengthening Act (Betriebsrentenstärkungsgesetz), employees have a statutory right to portability. The accumulated balance can be transferred to the new employer or continued privately.

Employer contributions to the bAV are deductible as business expenses and exempt from social security contributions (up to 4% of the contribution assessment ceiling). In addition, you save up to 20% in ancillary wage costs compared to a salary increase.

Request Consultation

Free and non-binding — we will get back to you within 24 hours.

Implement Company Pension Plans Professionally

We implement a legally compliant and attractive company pension scheme for your business.

Request bAV Consultation 0711 · 2172 3240