bAV Calculator (Company Pension, Entgeltumwandlung)
See what a monthly bAV salary conversion (Entgeltumwandlung) costs you in net pay and how much lands in your company pension after the employer subsidy.
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How to use the bAV Calculator
- 01
Enter your monthly gross salary and tax class.
- 02
Enter the amount you want to convert into the company pension each month.
- 03
See the net cost, the tax and social savings, and the total that goes into your pension.
How the calculator works
Enter your monthly gross and the amount you convert. The tool runs the official salary calculation with and without the conversion and takes the difference in take-home pay as the real net cost, then adds the statutory employer subsidy to show the total going into your pension.
Everything runs in your browser and nothing is uploaded.
Tax-free and contribution-free limits
A conversion is tax-free up to 8% of the pension BBG and free of social contributions up to 4% (Paragraph 3 Nr. 63 EStG). Within those limits every euro you convert lowers your tax and contribution base, which is why the net cost is well below the amount saved.
Estimate, not tax advice
Figures use statutory health insurance, the state of Nordrhein-Westfalen, and 2026 values. Your plan, employer, and payslip determine the binding numbers. Treat this as a guide, not advice.
Frequently asked questions
How does bAV Entgeltumwandlung save money?
You pay the contribution from your gross salary, so up to the limits it lowers the base for income tax and social contributions. A 100 EUR contribution therefore costs less than 100 EUR of net pay. On top, the employer adds a subsidy.
How much can I pay in tax-free and contribution-free?
In 2026 a conversion is tax-free up to 8% of the pension-insurance BBG and free of social contributions up to 4% of it (Paragraph 3 Nr. 63 EStG). That is about 676 EUR and 338 EUR per month. Above those limits the extra is taxed or carries contributions.
What is the employer subsidy?
Since the employer saves social contributions on your conversion (up to the 4% limit), it must add at least 15% on that part (Paragraph 1a Abs. 1a BetrAVG). Many employers grant 15% on the full amount or more; this tool shows the statutory minimum.
What is the catch with bAV?
The pension is taxed and carries health and care contributions when it is paid out in retirement, and the conversion slightly lowers your statutory pension because you pay in on a lower gross. Whether bAV is worth it depends on the employer subsidy, the plan costs, and your situation. This is an estimate, not advice.
This tool is for general information only and is not financial, tax, or legal advice. Results are estimates that depend on your situation and current rules, so check the official source or a qualified professional before you act.