{"id":49317,"date":"2023-11-20T15:48:49","date_gmt":"2023-11-20T14:48:49","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/abgabenbelastung-bei-kombination-von-pensions-und-erwerbseinkommen\/"},"modified":"2024-04-21T11:59:13","modified_gmt":"2024-04-21T09:59:13","slug":"abgabenbelastung-bei-kombination-von-pensions-und-erwerbseinkommen","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/49317\/","title":{"rendered":"Tax Burden on a Combination of Pension Income and Wages"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-49317","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"To increase the labour force participation of pensioners, there is a current debate regarding the reduction of pension insurance contributions for elderly employees. While the discontinuation of employee contributions has a positive effect on net income, this effect is smaller than the decrease in pension-contribution payments, particularly for low incomes, due to a rise in income tax liability. For a monthly earned gross income of 1,500 \u20ac, the participation tax rate reaches its maximum of 43.4 percent when combined with a pension of 2,815 \u20ac or more. Eliminating pension insurance contributions reduces the participation tax rate by almost 20 percent for pensions of 1,500 \u20ac and 2,500 \u20ac, respectively. This has a positive effect on work incentives for pensioners.","onlinedate":"2023-08-30 12:00:00","lang":"German","publication_series":"","publication_date":"20230801","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[]","jelcodes":"[\"H24\",\"J26\",\"J38\"]","related_publications":"[\"eab2b80b-9448-4fb5-a038-f51f25858a5a\",\"aa7862b2-7c06-4e67-9f09-c8b4942a754a\",\"5afb61e4-0c24-4a74-98fd-91c2982efb28\",\"a9db0310-f553-467a-989a-a893e430a20b\",\"772f9ff5-56cd-46ee-a756-7ca57f1e634b\"]","pdf":257315,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"96","monthly_report_pages":"539-551","monthly_report_pages_sort":"539","issue":"8","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":"2023-08-30 00:00:00","types":[44312],"research_groups":[3510],"collaboration":"","persons":[3717,3698,4245],"persons_data":"[{\"personId\":3717,\"personName\":\"Marian Fink\",\"organisationNames\":[]},{\"personId\":3698,\"personName\":\"Christine Mayrhuber\",\"organisationNames\":[]},{\"personId\":4245,\"personName\":\"Silvia Rocha-Akis\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[\"Fuchs Stefan\",\"Kogler Marion\"]","scientific_review":"[\"Schratzenstaller Margit\"]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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