Occupational-pension vesting (Unverfallbarkeit)

Level 3 · AdvancedDE · 2026 figures

German termUnverfallbarkeit

Vesting means that an occupational-pension entitlement survives after employment ends. In Germany, Unverfallbarkeit can arise immediately for employee-financed Entgeltumwandlung (salary conversion), or after statutory age-and-duration conditions for employer-financed promises. Plan documents can be more generous, and transitional rules can apply to promises made under older law [1].

Why it matters

An account statement is not enough to answer “What leaves with me?” Employer contributions, employee contributions, guarantees, projected future contributions, and insurance values can have different status. Vesting preserves an earned entitlement; it does not promise portability into the next employer's plan or preserve future accrual.

The 2026 statutory baseline

For a current employer-financed promise, § 1b BetrAVG generally protects the entitlement when employment ends after age 21 and the promise has existed for at least three years. Salary-conversion entitlements are statutorily vested from the start. Older promises can fall under transitional age and service thresholds [1][2].

Worked timeline with amounts

Assume a current promise starts on 1 July 2023 for an employee already over age 21. A leaving statement in June 2026 shows three different numbers:

If employment ends on 1 July 2026, the example has €8,400 of accrued employee- and employer-financed amounts to classify as protected, not €18,000. The exact preserved entitlement can differ from contributions paid because the promise type, plan formula, costs, guarantees, and more generous plan rules still control.

This example assumes the current rule and does not apply older-promise transitions. The provider's written leaving calculation—not the illustration in the latest annual projection—identifies what remains.

Questions for a leaving statement

Check yourself

What does occupational-pension vesting establish?

The earned entitlement survives leaving the employerThe next employer must accept the planFuture employer contributions continue

Under the 2026 baseline, how is an entitlement funded through salary conversion generally treated?

Statutorily vested from the startAlways forfeited before ten yearsConverted into a statutory pension point

A current employer-financed promise has existed three years and the employee is over 21. What does that usually indicate?

The statutory age-and-duration vesting baseline is metEvery projected future contribution is already earnedAll plan fees disappear

Which facts belong in a vesting review? Select all that apply.

Promise dateEmployee- versus employer-funded amountPlan terms and leaving dateThe color of the provider's logo

Why it matters​

The 2026 statutory baseline​

Worked timeline with amounts​

Questions for a leaving statement​

Check yourself​

Sources​

Why it matters

The 2026 statutory baseline

Worked timeline with amounts

Questions for a leaving statement

Check yourself

Sources