Credit social security against company pension
When calculating your income from a company pension, you should keep an eye on social security. Because in certain constellations you pay more health insurance contributions than necessary. According to the case law of the Federal Constitutional Court, the full contribution rate of the statutory health insurance can be levied on company pensions.
The statutory health insurance companies levy contributions on various types of income. This is justified by the financing principles of the social security system, but in individual cases it leads to great injustice. As a company pensioner, you should ensure that existing insurance contracts are continued independently when you leave the company.
How social security contributions are levied on company pensions
- According to the case law of the Federal Constitutional Court, the levying of the full contribution rate is the Health insurance to a company pension according to the constitution. It does not matter whether you are insured as a pensioner in the pensioners' health insurance or whether you are voluntarily insured in the statutory health insurance.
- The use of contributions in the statutory health insurance results for company pensions from § 229 para. 1 sentence 1 no. 5 SGB V. These are considered to be one of the pension comparable income.
- Does your employer pay into a direct insurance policy while you are employed, from which you later receive a company insurance If a pension is paid, this seems logical: Because when you are employed, you do not make any contributions yourself done.
- However, if it turns out that you will take over the premium payments yourself after leaving the employment relationship, a distinction must be made between two cases. In one case you only continue to pay the premiums without taking over the contract as the policyholder, in the other case the contract is transferred to you.
Not every employee reaches the regular retirement age. At full or ...
On which cash contributions may not be levied
- It is advisable if you have the contract written down to you and your employer no longer appears as a contractual partner of the insurance company. Because then it is a purely private pension plan. This does not fall under the regulation of § 229 para. 1 sentence 1 no. 5 SGB V.
- No health insurance contributions may be levied later on the contributions that you have paid as a new policyholder - because here you pay as you would in a private insurance contract. Private pension provision, however, is not burdened with additional contributions.
- When paying out the company pension, the amounts that were paid by your employer before Of the amounts paid by you after the transfer differentiate. The contribution for social security or Health insurance is lower (see p. the decision of the Federal Constitutional Court of 28.09.2010 - Az. 1 BvR 1660/08).
- If the insurance contract is not rewritten, the cash contribution for the entire company pension is due. Even if you continued to pay the premiums on your own after leaving the company, but the contract was not rewritten (see the decision of the Federal Constitutional Court of September 6, 2010 - Az. 1 BvR 749/08).
In the operational retirement provision cash contributions can be levied in different constellations. Some arrangements can be very unfavorable for retirees.
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