Question 1

What is the Active Pension and since when does it apply?

Accepted Answer

The Active Pension (Aktivrente) is a tax incentive to keep working past the statutory retirement age. Since 1 January 2026, wages of up to €2,000 per month (€24,000 per year) remain income-tax-free if you work as an employee alongside your pension. The legal basis is the Active Pension Act (§ 3 Nr. 21 EStG).

Question 2

Who is entitled to the Active Pension?

Accepted Answer

Only dependent employees who have reached the statutory retirement age are entitled. Self-employed persons, freelancers and business owners are explicitly excluded. The statutory retirement age is 67 for those born in 1964 or later, and slightly lower for older cohorts.

Question 3

How high is the tax-free amount exactly?

Accepted Answer

Up to €2,000 gross wage per month stays tax-free, i.e. a maximum of €24,000 per year. If you earn more, only the excess is taxed normally. A wage of €1,800 is therefore fully income-tax-free; at €2,500, €2,000 stays free and €500 is taxed.

Question 4

Do I still have to pay social contributions?

Accepted Answer

Yes, but less than before. After the statutory retirement age, your employee contributions to pension and unemployment insurance no longer apply. Contributions to health and care insurance are still due on the wage, however. The tax exemption only concerns income tax, not social insurance.

Question 5

Is my pension reduced or taxed by continued work?

Accepted Answer

Your statutory pension remains unchanged and is taxed normally according to your individual taxable share. The Active Pension only concerns the wage, not the pension itself. Through continued work you can even earn additional pension points if you voluntarily keep paying into the pension insurance.

Question 6

Is the Active Pension worthwhile even with a low wage?

Accepted Answer

The tax benefit is greatest if you would otherwise have a high marginal tax rate — for example because you receive a good pension plus wage. With a very low total income below the basic allowance, hardly any tax is due anyway, so the benefit is smaller. Our calculator shows the concrete savings for your situation.

Question 7

Can I combine the Active Pension with a mini-job?

Accepted Answer

A mini-job (up to €556/month) is already taxed at a flat rate or tax-free. The Active Pension is worthwhile above all if you want to earn more than a mini-job, because it makes significantly higher wages tax-free. Those working only a few hours are often simpler off with a classic mini-job; those earning more benefit more from the Active Pension.

Question 8

Is this calculator's result binding?

Accepted Answer

No. The calculator provides a realistic orientation based on simplified assumptions (basic tariff, 83.5% taxable share, no church tax). Your individual tax burden depends on further factors such as joint assessment, other income or special expenses. For a binding calculation, consult a wage tax assistance association or tax advisor.

Guide: Active Pension Calculator

Active Pension 2026: How the €2,000 Tax Bonus Works

Active Pension: Who Really Benefits from the Tax Bonus?

Active Pension or Minijob in Retirement: Which Pays Off More?

Social Contributions in the Active Pension: What Pensioners Really Pay

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