Promotion of partial retirement

Service Description

Employees and employers can agree on part-time work for older employees on a voluntary basis or on the basis of a collective agreement. The top-up amounts to be paid by the employer in the context of partial retirement in addition to remuneration and pension insurance contributions are tax-free and not subject to social security contributions.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Bundesministerium für Arbeit und Soziales (BMAS)

Rochusstraße 1
53123 Bonn, Stadt
+49 228 99527-0
+49 228 99527-2965