Im Rahmen der betrieblichen Altersvorsorge gewinnt die Gehaltsumwandlung zunehmend an Bedeutung. Eine Gehaltsumwandlung liegt vor, wenn Sie mit Ihrem Arbeitgeber vereinbaren, dass Teile Ihres Gehalts für eine betriebliche Altersversorgung verwendet werden und Sie dafür eine wertgleiche Anwartschaft auf Versorgungsleistungen erhalten. Die steuerlichen Vergünstigungen sind unterschiedlich, je nachdem, ob Sie eine Gehaltsumwandlung aus dem unversteuerten Bruttoeinkommen oder aus dem versteuerten Nettoeinkommen vereinbaren.
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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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Nachteile

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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. Aktuell: Weitergabe von Einsparungen des Arbeitgebers

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