Examples of pension income and taxation
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Examples of total pension and net pension in 2025
| Earnings-related pension | National pension | Guarantee pension | Total pension | Tax | Net pension |
|---|---|---|---|---|---|
| - | - | 986.30 | 986.30 | - | 986.30 |
| - | 783.41 | 202.89 | 986.30 | - | 986.30 |
| 100.00 | 766.53 | 119.77 | 986.30 | - | 986.30 |
| 200.00 | 716.53 | 69.77 | 986.30 | - | 986.30 |
| 323.63 | 654.70 | 7.97 | 986.30 | - | 986.30 |
| 400.00 | 616.53 | - | 1,016.53 | - | 1,016.53 |
| 491.58 | 570.74 | - | 1,062.32 | - | 1,062.32 |
| 600.00 | 516.53 | - | 1,116.53 | - | 1,116.53 |
| 800.00 | 416.53 | - | 1,216.53 | 27.08 | 1,189.45 |
| 1,000.00 | 316.53 | - | 1,316.53 | 66.97 | 1,249.56 |
| 1,200.00 | 216.53 | - | 1,416.53 | 108.01 | 1,308.52 |
| 1,449.12 | 91.99 | - | 1,541.11 | 159.14 | 1,381.97 |
| 1,500.00 | 66.53 | - | 1,566.53 | 169.57 | 1,396.96 |
| 1,617.12 | 7.99 | - | 1,625.11 | 193.61 | 1,431.50 |
| 1,750.00 | - | - | 1,750.00 | 244.87 | 1,505.13 |
| 2,000.00 | - | - | 2,000.00 | 332.35 | 1,667.65 |
Assumptions: municipal tax rate 7,54 %, church tax not taken into account.
| Earnings-related pension | National pension | Guarantee pension | Total pension | Tax | Net pension |
|---|---|---|---|---|---|
| - | - | 986.30 | 986.30 | - | 986.30 |
| - | 699.42 | 286.88 | 986.30 | - | 986.30 |
| 100.00 | 682.54 | 203.76 | 986.30 | - | 986.30 |
| 200.00 | 632.54 | 153.76 | 986.30 | - | 986.30 |
| 323.63 | 570.71 | 91.96 | 986.30 | - | 986.30 |
| 400.00 | 532.54 | 53.76 | 986.30 | - | 986.30 |
| 491.58 | 486.75 | 7.97 | 986.30 | - | 986.30 |
| 600.00 | 432.54 | - | 1,032.54 | - | 1,032.54 |
| 800.00 | 332.54 | - | 1,132.54 | - | 1,132.54 |
| 1,000.00 | 232.54 | - | 1,232.54 | 33.25 | 1,199.29 |
| 1,200.00 | 132.54 | - | 1,332.54 | 73.54 | 1,259.00 |
| 1,449.12 | 8.00 | - | 1,457.12 | 124.67 | 1,332.45 |
| 1,500.00 | - | - | 1,500.00 | 142.27 | 1,357.73 |
| 1,617.12 | - | - | 1,617.12 | 190.34 | 1,426.79 |
| 1,750.00 | - | - | 1,750.00 | 244.87 | 1,505.13 |
| 2,000.00 | - | - | 2,000.00 | 332.35 | 1,667.65 |
*Marriage, cohabitation or registered partnership
Assumptions: municipal tax rate 7,54 %, church tax not taken into account.
Examples of total pension and net pension from previous years
Examples of total pension and net pension amounts in 2024
| Earnings-related pension | National pension | Guarantee pension | Total pension | Tax | Net pension |
|---|---|---|---|---|---|
| - | - | 976.59 | 976.59 | - | 976.59 |
| - | 775.70 | 200.89 | 976.59 | - | 976.59 |
| 100.00 | 758.49 | 118.10 | 976.59 | - | 976.59 |
| 200.00 | 708.49 | 68.10 | 976.59 | - | 976.59 |
| 320.41 | 648.28 | 7.90 | 976.59 | - | 976.59 |
| 400.00 | 608.49 | - | 1,008.49 | - | 1,008.49 |
| 486.73 | 565.12 | - | 1,051.85 | - | 1,051.85 |
| 600.00 | 508.49 | - | 1,108.49 | - | 1,108.49 |
| 800.00 | 408.49 | - | 1,208.49 | 31.36 | 1,177.13 |
| 1,000.00 | 308.49 | - | 1,308.49 | 72.31 | 1,236.18 |
| 1,200.00 | 208.49 | - | 1,408.49 | 113.26 | 1,295.23 |
| 1,434.87 | 91.07 | - | 1,525.94 | 161.36 | 1,364.58 |
| 1,500.00 | 58.49 | - | 1,558.49 | 174.69 | 1,383.80 |
| 1,601.20 | 7.91 | - | 1,609.11 | 195.42 | 1,413.69 |
| 1,750.00 | - | - | 1,750.00 | 252.12 | 1,497.88 |
| 2,000.00 | - | - | 2,000.00 | 336.79 | 1,663.21 |
Assumptions: municipal tax rate 7,46 %, church tax not taken into account.
| Earnings-related pension | National pension | Guarantee pension | Total pension | Tax | Net pension |
|---|---|---|---|---|---|
| - | - | 976.59 | 976.59 | - | 976.59 |
| - | 692.54 | 284.05 | 976.59 | - | 976.59 |
| 100.00 | 675.33 | 201.26 | 976.59 | - | 976.59 |
| 200.00 | 625.33 | 151.26 | 976.59 | - | 976.59 |
| 320.41 | 565.12 | 91.06 | 976.59 | - | 976.59 |
| 400.00 | 525.33 | 51.26 | 976.59 | - | 976.59 |
| 486.73 | 481.96 | 7.90 | 976.59 | - | 976.59 |
| 600.00 | 425.33 | - | 1,025.33 | - | 1,025.33 |
| 800.00 | 325.33 | - | 1,125.33 | - | 1,125.33 |
| 1,000.00 | 225.33 | - | 1,225.33 | 38.26 | 1,187.07 |
| 1,200.00 | 125.33 | - | 1,325.33 | 79.21 | 1,246.12 |
| 1,434.87 | 7.91 | - | 1,442.78 | 127.31 | 1,315.47 |
| 1,500.00 | - | - | 1,500.00 | 150.74 | 1,349.26 |
| 1,601.20 | - | - | 1,601.20 | 192.18 | 1,409.02 |
| 1,750.00 | - | - | 1,750.00 | 252.12 | 1,497.88 |
| 2,000.00 | - | - | 2,000.00 | 336.79 | 1,663.21 |
*Marriage, cohabitation or registered partnership
Assumptions: municipal tax rate 7,46 %, church tax not taken into account.
Examples of total pension and net pension amounts in 2023
| Earnings-related pension | National pension | Guarantee pension | Total pension | Tax | Net pension |
|---|---|---|---|---|---|
| - | 732.67 | 189.75 | 922.42 | - | 922.42 |
| 100.00 | 713.63 | 108.79 | 922.42 | - | 922.42 |
| 200.00 | 663.63 | 58.79 | 922.42 | - | 922.42 |
| 302.71 | 612.25 | 7.46 | 922.42 | - | 922.42 |
| 400.00 | 563.63 | - | 963.63 | - | 963.63 |
| 459.75 | 533.75 | - | 993.50 | - | 993.50 |
| 500.00 | 513.63 | - | 1,013.63 | - | 1,013.63 |
| 750.00 | 388.63 | - | 1,138.63 | 25.03 | 1,113.60 |
| 1,000.00 | 263.63 | - | 1,263.63 | 75.54 | 1,188.09 |
| 1,200.00 | 163.63 | - | 1,363.63 | 116.51 | 1,247.13 |
| 1,355.29 | 86.00 | - | 1,441.29 | 148.32 | 1,292.97 |
| 1,512.37 | 7.46 | - | 1,519.83 | 180.50 | 1,339.33 |
| 1,600.00 | - | - | 1,600.00 | 213.34 | 1,386.66 |
| 1,750.00 | - | - | 1,750.00 | 273.80 | 1,476.20 |
| 2,000.00 | - | - | 2,000.00 | 353.84 | 1,646.17 |
Assumptions: municipal tax rate 7,38 %, church tax not taken into account.
| Earnings-related pension | National pension | Guarantee pension | Total pension | Tax | Net pension |
|---|---|---|---|---|---|
| - | 654.13 | 268.29 | 922.42 | - | 922.42 |
| 100.00 | 635.09 | 187.33 | 922.42 | - | 922.42 |
| 200.00 | 585.09 | 137.33 | 922.42 | - | 922.42 |
| 302.71 | 533.71 | 86.00 | 922.42 | - | 922.42 |
| 400.00 | 485.09 | 37.33 | 922.42 | - | 922.42 |
| 459.75 | 455.21 | 7.46 | 922.42 | - | 922.42 |
| 500.00 | 435.09 | - | 935.09 | - | 935.09 |
| 750.00 | 310.09 | - | 1,060.09 | - | 1,060.09 |
| 1,000.00 | 185.09 | - | 1,185.09 | 43.36 | 1,141.73 |
| 1,200.00 | 85.09 | - | 1,285.09 | 84.33 | 1,200.76 |
| 1,355.29 | 7.46 | - | 1,362.75 | 116.14 | 1,246.61 |
| 1,512.37 | - | - | 1,512.37 | 177.44 | 1,334.93 |
| 1,600.00 | - | - | 1,600.00 | 213.34 | 1,386.66 |
| 1,750.00 | - | - | 1,750.00 | 273.80 | 1,476.20 |
| 2,000.00 | - | - | 2,000.00 | 353.84 | 1,646.17 |
*Marriage, cohabitation or registered partnership
Assumptions: municipal tax rate 7,38 %, church tax not taken into account.