Smoothly into Retirement.
Calculate your net income during partial retirement. Block model or equal distribution model.
Legal minimum: 20%. Many collective agreements offer more (e.g. 30%).
Although you only **work 50%**, thanks to the top-up you receive **88% of your previous net**.
The top-up is tax-free but subject to progression clause. This is not accounted for in this quick calculation.
Partial Retirement 2026: What You Need to Know
Partial retirement allows employees to gradually transition into retirement. You work half-time but receive additional top-up payments from your employer, resulting in more than 50% of your previous net income.
Salary during Partial Retirement
- Your working hours are reduced to 50%
- The employer pays a top-up (min. 20%, often 30% per collective agreement)
Pension Contributions
During partial retirement, the employer pays additional pension contributions (at least 80% of full-time contributions), so your pension entitlements remain largely intact.
Block Model vs. Equal Distribution
There are two models: In the block model, you work full-time in the first half and are off in the second half. In the equal distribution model, you work half-time throughout the entire period.
Häufige Fragen zur Altersteilzeit
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Sources & References (2026)
All calculations are based on the official legal provisions for 2026. Despite careful research, no guarantee is given for correctness. This calculator does not replace professional tax advice.
Wichtiger Hinweis zur Berechnung
Diese Ergebnisse basieren auf den offiziellen Formeln des BMF (2026). Da individuelle steuerliche Merkmale (z.B. Freibeträge) variieren können, sind alle Angaben ohne Gewähr. Dieser Rechner ersetzt keine professionelle Steuerberatung. Mehr im Impressum.