Viele Rentner beziehen neben ihrer gesetzlichen Rente noch eine Betriebsrente, VBL-Rente oder andere Versorgungsbezüge. Oder sie erzielen als Rentner noch Arbeitseinkommen aus einer selbstständigen Tätigkeit. Für solche Bezüge sind seit 2004 höhere Beiträge zur Kranken- und Pflegeversicherung zu zahlen. Größeres Ärgernis aber ist die Beitragspflicht auch auf Kapitalleistungen, beispielsweise aus einer Direktversicherung. Hier erfahren Sie die Einzelheiten.

1. Was sind Versorgungsbezüge und Arbeitseinkommen?

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Sind auch kleine Betriebsrenten beitragspflichtig?

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2. Kranken- und Pflegeversicherung bei pflichtversicherten Rentnern

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Volle Krankenversicherungsbeiträge verfassungsmäßig in Ordnung?

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3. Kranken- und Pflegeversicherung bei freiwillig versicherten Rentnern

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4. Kranken- und Pflegeversicherungsbeiträge auf Kapitalleistungen

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a) Beitragspflicht auf Kapitalleistungen verfassungsmäßig in Ordnung?

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b) Teilweise Beitragsbefreiung bei privater Fortführung des Vertrages

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(1) Direktversicherung

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(2) Pensionskasse

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Wie wird der beitragspflichtige betriebliche Anteil der Ablaufleistung berechnet?

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c) Teilweise Beitragsbefreiung bei gemischt finanzierten Direktversicherungen

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d) Keine Beitragspflicht auf Kapitalleistungen aus befreienden Lebensversicherungen

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e) Keine Beitragspflicht bei vorzeitiger Kündigung?

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5. Betriebsrente als Überbrückung bis zum Rentenbeginn beitragsfrei

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6. Beitragspflicht bei Sofort-Rente

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