BENEFITS · RETIREMENT PROVISION

A pension from your employer. At no extra cost.

An occupational pension scheme is attractive for employer and employee alike, both for tax and for social security contributions.

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Occupational pensions have a reputation for being complicated. Wrongly so.

Many employers avoid occupational pensions because they assume they are complicated and expensive. In doing so they overlook the substantial tax and social security advantages that a well-designed scheme offers everyone involved, at comparatively little administrative effort.

Simple. Legally sound. Scalable.

We advise employers on setting up or improving an occupational pension scheme, from choosing the vehicle through the scheme rules to communicating it to staff. All five vehicles are examined: direct insurance, pension fund (Pensionskasse), pension trust (Pensionsfonds), support fund and direct commitment.

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A little net pay turns into a lot more provision.

€100 A MONTH INTO THE SCHEME
What salary sacrifice and the employer top-up achieve
Net cost to the employeeapprox. €50
What goes into the scheme (incl. 15% employer top-up)€115
Leverage per net euro≈ 2.3×

Simplified example including the 15% employer top-up and the tax and social security savings. The actual net cost depends on income, tax bracket and the chosen vehicle. This is not tax advice.

Why an occupational pension pays off for employers.

15%

Where salary is sacrificed, employers must add at least 15%. That puts the scheme on a statutory footing and makes it particularly attractive to staff.

Tax-free

Within the statutory limits, contributions are free of tax and partly free of social security charges. More take-home pay for staff, lower payroll costs for the business.

5 routes

Direct insurance, pension fund, pension trust, support fund or direct commitment. We pick the vehicle that suits your business.

Retention

With skilled staff in short supply, a good scheme is a strong argument when hiring and keeping people, often more effective than a pay rise alone.

What employers should know about occupational pensions.

The top-up is compulsory

Since 2022 the 15% employer top-up applies to every salary sacrifice arrangement. Properly drafted scheme rules create legal certainty here.

Less work than you think

With the right vehicle and digital administration, the ongoing workload for HR stays manageable.

Good for both sides

Staff build up provision cheaply, while the business saves on payroll costs and becomes more attractive as an employer.

The vehicle makes the difference

Direct insurance, a pension fund and a direct commitment have different consequences for the balance sheet, for liability and for tax. The choice should fit the business.

The W&P advisory team in the office

Experience you can rely on.

37+ years

in the market

100%

independent advice

DEWE

Certified partner of Deutscher Wertschutz e.V.

A win for the business and the team.

A well-designed scheme often costs the business less than expected, and noticeably increases what staff end up with in retirement. We set it up so that both sides benefit, from choosing the vehicle through to communicating it to the team.

15%+

Employer top-up plus the payroll costs saved through salary sacrifice.

More take-home pay

Staff build up provision cheaply out of gross pay, saving tax and social security contributions.

Attractive

A benefit that visibly helps with recruitment and retention.

Worth knowing

The right vehicle depends on size, balance sheet and goals. We work through that with you and handle the implementation, including the scheme rules and the communication to staff.

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Let’s talk.

A free first consultation, in person, by phone or by video. You then decide how to proceed.

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