Pensions
Less is deducted from a pension than from a salary: only health insurance, no pension or unemployment insurance, and wage tax with the pensioner tax credit. Every 1 January pensions rise by the Pensionsanpassung, in the year after retirement only in part. Twelve monthly pensions plus the 13th and 14th make the year; if the income is below the reference rate, the Ausgleichszulage tops it up. This category explains the terms with the values per year.
Key figures 2026
What changed 2026
Terms in this topic
- 13th and 14th pension
The special payments with the April and October pension, § 105 ASVG, taxed at the reduced § 67 EStG rate, pro rata in the first year.
- Equalisation supplement (Ausgleichszulage)
Tops a low pension up to the reference rate, § 292 ff ASVG, with the rates for singles and couples per year.
- Pension increase (Pensionsanpassung)
The yearly increase of pensions on 1 January, § 108h ASVG, with tiers and the first increase after retirement.
- Pensioners' health insurance
The only social insurance contribution on a pension, § 73 ASVG, currently 6 %, also on the 13th and 14th pension.