Direct insurance is taken out by employers as a pension insurance for their employees. This allows employees or their surviving dependents to receive benefits. As an employer, you have the option to pay the contributions in addition to the salary or to finance them as part of the salary conversion. As an employee, you have the option of taking out optional occupational disability insurance. Alternatively, the inclusion of an occupational disability insurance and / or additional survivors insurance in the form of additional insurance would be possible.
The employer concludes a direct insurance for the employee, so that part of the current salary is converted as contributions - the employer can also finance the direct insurance completely. The classic pension insurance or the Relax BAV pension, which perfectly combines security and an attractive return, and guarantees a 100% contribution guarantee at the beginning of the pension, can be considered. It is extremely useful to supplement them with attractive additional benefits in the event of occupational disability and / or a survivor's insurance.
As an employee, you are exempt from tax up to an annual contribution of 4% of the income threshold of the statutory pension insurance (BBG West) plus a fixed amount of 1,800 euros. Within the framework of the 4% limit, contributions are treated as social insurance-free. However, social security contributions have to be paid for an additional fixed amount of 1,800 euros. During active working life, contributions to direct insurance are treated tax-free. Later benefits from direct insurance must be taxed as "other income".
For the employer, the contribution is treated as an operating expense and is not recognized in its company assets. No VAT is payable for direct insurance payments.
We at the AXA Geschäftsstelle Heidemann & Oeser oHG in Berlin support you at all times with all questions around all insurance topics. We offer you a comprehensive range of proposel and services to show you the benefits of a direct insurance.
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