Betriebliche Altersvorsorge: Die Vorteile der Gehaltsumwandlung

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1. Gehaltsumwandlung aus dem unversteuerten Bruttoeinkommen

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a) Direktzusage oder Unterstützungskasse

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Beiträge

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Renten

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b) Pensionskasse oder Pensionsfonds

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Beiträge

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Renten

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c) Direktversicherung

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2. Gehaltsumwandlung aus dem versteuerten Nettoeinkommen (Eigenbeiträge)

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Nebeneinander von Riester-Förderung und Steuervergünstigung

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Seit 2018 Beitragsfreiheit in der Krankenversicherung für betriebliche Riester-Renten

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3. Was Sie zu den Steuervergünstigungen wissen sollten

a) Steuerfrei bis zu 4 % bzw. 8 % der Beitragsbemessungsgrenze

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b) Sozialversicherungsfrei bis zu 4 % der Beitragsbemessungsgrenze

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c) Zusatzbetrag für Versorgungszusagen ab 2005 bis 2017

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d) Voraussetzungen für die Steuerfreiheit nach § 3 Nr. 63 EStG

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e) Umwandlung höherer Beträge

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f) Vorteile der Gehaltsumwandlung

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Nachteil

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4. Was Sie zur Gehaltsumwandlung wissen sollten

a) Fortführung von Verträgen nach Ausscheiden oder während Zeiten ohne Gehalt

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b) Sie haben einen Rechtsanspruch auf Gehaltsumwandlung

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c) Die Anwartschaften sind sofort unverfallbar

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d) Nur künftige Gehaltsansprüche können umgewandelt werden

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e) Sie müssen einen Mindestbetrag umwandeln

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f) Die Gehaltsumwandlung steht unter dem Tarifvorbehalt

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g) Die Gehaltsumwandlung ist zusätzlich zur bestehenden Altersversorgung möglich

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h) Abfindung einer unverfallbaren Anwartschaft

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5. Gehaltsumwandlung bei Mini- und Midi-Jobs

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Geringfügige Beschäftigung (Mini-Jobs)

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Niedrig entlohnte Beschäftigung (Midi-Jobs)

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6. Zusatzversorgung im öffentlichen Dienst

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a) Umlageverfahren

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b) Kapitaldeckungsverfahren

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7. Die Gehaltsumwandlung im Überblick

a) Überblick: Steuern und Sozialabgaben bei der betrieblichen Altersvorsorge

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b) Vergünstigungen bei der Gehaltsumwandlung aus dem Bruttoeinkommen 

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c) Wie Sie die höchstmögliche Förderung erreichen

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8. Weitergabe von Einsparungen des Arbeitgebers

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9. Besteuerung bei Kapitalabfindung beschäftigt nun den BFH

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