Overview

• An early-start pension will credit €10 monthly from January 2026 into capital-funded accounts for every child aged 6–18 enrolled in school.
• Mother’s pension credits are equalized so that all parenting periods earn three pension points per child regardless of birth year, boosting monthly benefits by about €20 from July 2025.
• The new active-pension rule allows retirees to earn up to €2,000 per month tax-free while still accruing additional pension entitlements for each month they delay retirement.
• Self-employed individuals will be required to join the statutory pension insurance, broadening the financing base beyond traditional employees.
• The government has legally fixed the pension replacement rate at 48 percent of average wages until 2031, backed by expanded contributions and targeted state subsidies.