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Pensions in Germany are based on a “three pillar system”.〔Aegon, '(Pension provision in Germany: the first and second pillars in focus )'〕 *1st pillar: mandatory State Pension Insurance (''gesetzliche Rentenversicherung''). This part of the basic social security system. All employees and employers pay a percentage of salaries into this system. *2nd pillar: Voluntary Occupational Pension Insurance *3rd pillar: private insurance ==Mandatory State Pension Provision== The scheme is based on the Pay as you go (or redistributive) model. Funds paid in by contributors (employees and employers) are not saved (or invested) but are used to pay current pension obligations. Civil servants in Germany do not pay any contributions themselves but their salaries are correspondingly lower than those in the private sector. Recent changes to the system mean that from 2012 to 2023 the retirement age will be increased by one month per year reaching 66 in 2023.〔http://www.kela.fi/in/internet/liite.nsf/NET/191009121007PM/$File/Juergen%20Meierkord%20-%20Pension%20Reform%20and%20the%20Role%20of%20Public%20Pensions%20for%20Old-age%20Income%20Security%20in%20Germany.pdf?OpenElement〕 From 2023 the retirement age will be increased yearly by 2 months to reach 67 in 2029. Each missing year results in a 3.6% reduction in the pension entitlement. The state scheme is financed by a payroll tax known as "social security contributions". The rate in 2012 is 19.6% of pay up to the social security contribution ceiling of € 67,200 (Western ''Bundesländer'') and € 57,600 (Eastern ''Bundesländer''). The amount is paid half and half by employer and employee contributions. The amount paid to retirees is based on average salaries. The German pension insurance agency publishes the value of each year`s contribution (remuneration point). This is then multiplied the number of years contributed and the % of the average salary earned during the person's lifetime. The average pension in 2012 €1263.15 per month. The maximum pension for someone having earned twice the average salary (€64,200) would be €2526.30.〔http://www.deutsche-rentenversicherung.de/Allgemein/en/Inhalt/07_servicebereich/faq/rente/faq_liste_rente.html〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Pensions in Germany」の詳細全文を読む スポンサード リンク
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