At the request of the Board of Trustees of the Guarantee Fund, the Federal Occupational Pensions Regulatory Commission (OAK BV) has approved in May 2005 the following contribution rates for the assessment year 2026:
Contribution rate 0.11% to provide subsidy payments if the age structure is unfavorable, based on the wage sums coordinated pro rata in compliance with the Occupational Benefits Act.
Contribution rate 0.002% to provide insolvency and other payments based on the leaving benefits stipulated by regulation for all insured persons in active employment and for pension benefits from the operating account multiplied by 10.
This will reduce the contribution rate for subsidy benefits from the current 0.13% to 0.11%. The contribution rate for insolvency benefits will remain unchanged. Contributions for 2026 will become payable as of 30 June 2027.