Based on information from December 2025:
Feature | Retirement account | Early Start Pension |
|---|---|---|
Who? | Adults subject to compulsory insurance in the statutory pension insurance scheme (e.g. employees, trainees) as well as civil servants | Children (aged 7-18) |
Subsidy | Allowances + tax bonus | Direct payment |
Contribution | Personal contribution required | Personal contribution possible |
Payout | From age 65 | At the child's retirement age |