{"id":4036,"date":"2026-03-24T13:36:51","date_gmt":"2026-03-24T13:36:51","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4036"},"modified":"2026-09-01T21:27:11","modified_gmt":"2026-09-01T21:27:11","slug":"pension-insurance","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/rentenversicherung\/","title":{"rendered":"Pension insurance"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n      <h2>Table of Contents<\/h2>\n      <ol>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#finanzierung\">Financing<\/a><\/li>\n        <li><a href=\"#leistungen\">Performance Areas<\/a><\/li>\n        <li><a href=\"#lohnabrechnung\">Payroll<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ol>\n    <\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <h3>Brief definition<\/h3>\n          <p>The <strong>Statutory pension insurance<\/strong> is a branch of <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/social-insurance\/\">Social security<\/a> in Germany. It serves to provide financial security in old age and in the event of reduced earning capacity.<\/p>\n        <\/div>\n\n        <p>In addition, it includes benefits for rehabilitation and survivor care.<\/p>\n      <\/section>\n\n      <section id=\"finanzierung\">\n        <h2>Financing<\/h2>\n        <p>The pension insurance scheme is financed primarily by contributions. These are generally borne jointly by employers and employees (parity financing).<\/p>\n\n        <p>The contributions are calculated from the taxable employment income. The decisive factor is the <a href=\"https:\/\/www.brasser-accounting.de\/en\/glossary\/gross\/\">Gross social insurance contribution<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"leistungen\">\n        <h2>Performance Areas<\/h2>\n        <ul>\n          <li>Old-age pensions<\/li>\n          <li>Disablement pension<\/li>\n          <li>Survivor's pensions<\/li>\n          <li>Medical and vocational rehabilitation services<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"lohnabrechnung\">\n        <h2>Meaning in payroll<\/h2>\n        <p>In the payroll run, pension insurance contributions are calculated on the basis of the insurable wage. Employers determine both the employee and employer shares and pay the total contributions within the scope of social security notifications.<\/p>\n\n        <p>The pension insurance is an integral part of the monthly contribution statements.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>What is the statutory pension insurance?<\/h3>\n        <p>A branch of social insurance that ensures provision for old age and reduced earning capacity.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Who pays the contributions?<\/h3>\n        <p>Employers and employees generally share the contributions.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>How is pension insurance taken into account in the payroll run?<\/h3>\n        <p>The contributions are calculated on the basis of the gross social security contribution and paid over together with the other social security contributions.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The pension insurance is a central component of social security in Germany. For companies, the correct calculation and remittance of contributions within payroll accounting is essential.<\/p>\n      <\/section>","protected":false},"template":"","glossar-kategorien":[18],"class_list":["post-4036","glossar","type-glossar","status-publish","hentry","glossar-kategorien-lohnbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4036","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4036"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}