🇩🇪 Germany
German bAV: The workplace pension framework post-BRSG.
Betriebliche Altersversorgung (bAV) is Germany's occupational pension system. Since the 2018 BRSG reform, employers must pay a 15% subsidy on Entgeltumwandlung contributions and have greater obligations to offer pension provision. Pensvyne handles the rules correctly across multiple bAV implementation vehicles.
Key parameters (2026).
What Pensvyne handles.
- Employee Entgeltumwandlung requests managed — submission, confirmation, and payroll deduction instructions generated
- BRSG 15% employer subsidy calculated automatically for all qualifying Entgeltumwandlung contributions
- Tax-exempt contribution ceiling (4% of BBG) tracked per employee to prevent over-contribution
- Employee information requirements under § 4a BetrAVG — annual information sheet generated and delivered
- Direktversicherung and Pensionskasse premium notifications to insurers — formatted for standard German insurance providers
- BBG ceiling updated automatically each year when Bundesregierung publishes revised social insurance ceilings
- Insolvency protection fund (PSV) notification requirements tracked for applicable scheme types
Implementation Vehicles
Which bAV vehicle does Pensvyne support?
Direktversicherung
The most common vehicle for SMEs. The employer takes out a life insurance policy on behalf of the employee. Pensvyne tracks premiums, manages contribution changes, and generates insurer communication. Fully supported.
Pensionskasse
A regulated pension fund, often sector-specific. Pensvyne handles contribution calculations, employee notifications, and scheme administration where the Pensionskasse accepts employer data feeds. Fully supported.
Pensionsfonds
DC-style pension fund with capital market investment. Pensvyne can administer employer and employee contributions and track balances. Provider integration required. Supported with compatible providers.