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Human Resources SectionDeferred compensation

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Deferred compensation

As part of an agreement between the employer and the employee, a part of gross payments is paid into a voluntary supplementary pension.

Payments of up to 4 % of the contribution assessment level paid into statutory pension insurance in accordance with the Federal Civil Servants Act (BBG) are exempt from taxation and social security contributions. Exemption from social security contributions applies to both the contributions made by the employer and the employee. 


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