Pensionssicherungsbeitrag

The contribution on federal civil servants' Ruhebezug (§ 13a Pensionsgesetz 1965): rate by start year, higher rates above the contribution ceiling, as of 2026.

Definition

The Pensionssicherungsbeitrag (§ 13a Pensionsgesetz 1965) is deducted from a federal civil servant's Ruhebezug, from the monthly payment as well as from the special payments. Its rate depends on the year the Ruhebezug was first due: 2.1 % before 1999, 2.3 % up to 2002, a little less each year after (§ 91 (5)), plus an additional percent since 2004. For a Ruhebezug from 2020 it only applies where the comparison-pension rules of §§ 92 to 94 do, i.e. if born before 1 December 1959 (§ 109 (25)); otherwise it does not apply at all (§ 91 (6)). It is deducted before wage tax, like a social insurance contribution.

Rate by start year

Pension since
Base rate
Total 2026
before 1999
2.10 %
3.10 %
1999–2002
2.30 %
3.30 %
2003
2.17 %
3.17 %
2004
2.04 %
3.04 %
2005
1.92 %
2.92 %
2006
1.79 %
2.79 %
2007
1.66 %
2.66 %
2008
1.53 %
2.53 %
2009
1.41 %
2.41 %
2010
1.28 %
2.28 %
2011
1.15 %
2.15 %
2012
1.02 %
2.02 %
2013
0.89 %
1.89 %
2014
0.77 %
1.77 %
2015
0.64 %
1.64 %
2016
0.51 %
1.51 %
2017
0.38 %
1.38 %
2018
0.26 %
1.26 %
2019
0.13 %
1.13 %
from 2020, born before 1 Dec 1959
0.13 %
1.13 %
from 2020, born later
—
none

Total rate 2026 = base rate by start year plus 1 % (§ 13a (2a)). The rate stays with the Ruhebezug; it does not fall over the years. Under the parallel calculation (born 1955 to 1975) it applies only to the share under the Pensionsgesetz (§ 103 (1)).

Higher rates above the contribution ceiling

Years
Share of the ceiling: rate
2002–2014
none
2015–2026
from 150 %: 10 % · from 200 %: 20 % · from 300 %: 25 %
from 2027
from 100 %: 10 % · from 200 %: 20 % · from 300 %: 25 %

Since 2015 the parts of the Ruhebezug above a multiple of the monthly contribution ceiling (2026: €6,930) carry higher rates instead of the base rate (§ 13a (2c)). For the special payments the thresholds are halved per payment.

Compute a civil-service pension net Pensioners' health insurance Pension increase and purchasing power

Sources: §§ 13a, 91, 92 bis 94, 103 und 109 Abs 25 Pensionsgesetz 1965 (RIS, Fassungen je Jahr); § 62 Z 4 und § 16 Abs 1 Z 4 lit c EStG 1988 für den Abzug vor der Lohnsteuer.