Overview
- From January 1, the Aktivrente allows people past the statutory retirement age to earn up to €2,000 per month tax-free in social‑security‑covered jobs, with social contributions still due and exclusions for the self‑employed, Beamte and Minijobbers.
- Key parameters shift in 2026, with the contribution ceiling rising to €8,450 per month and the provisional average earnings set at €51,944, which makes pension points relatively harder to accrue for many low‑paid or part‑time workers.
- For new retirees in 2026, 84 percent of the first full‑year pension is taxable while the income tax basic allowance rises to €12,348, and a nationwide pension increase of about 3.7 percent is expected in July pending final wage data.
- The minimum wage climbs to €13.90 per hour and the Minijob cap moves to €603 per month, a combination that can limit annual insured earnings and create pension accrual ‘traps’ despite higher hourly pay.
- The previous ‘Vertrauensschutz’ for severely disabled cohorts ended on January 1, moving the unreduced age to 65 and limiting early retirement to 62 with up to 10.8 percent cuts, as parties also debate a 45‑year contributions‑based entitlement for action later in 2026.