Overview

• The coalition plans to launch the Aktivrente in January 2026, granting up to €2,000 per month tax‑free to people who have reached the statutory retirement age and continue in social‑insurance‑subject jobs.
• According to the government draft, active retirees will owe health and long‑term care contributions on the top‑up, paying the full health insurance rate to retain sick‑pay entitlement, while they owe no pension or unemployment contributions.
• MDR’s example shows total contributions of 20.7% for a parent with an average 2.5 percentage‑point health add‑on, leaving €1,586 from a €2,000 tax‑free top‑up after €414 in premiums.
• The draft projects annual tax revenue shortfalls of €890 million, allocated as €387 million for the federal budget, €378 million for the states, and €134 million for municipalities.
• Self‑employed, tradespeople and freelancers are excluded, drawing objections from employer and union representatives and a discrimination claim from the VGSD, with a two‑year review slated that could revisit eligibility.