Pensionskommissionens anbefalinger

(English version below)

 

I august 2020 blev Kommissionen om tilbagetrækning og nedslidning nedsat af regeringen og forligspartierne bag aftalen om seniorpension. Kommissionen fik her til opgave at undersøge, om det nuværende pensionssystem har de rette balancer, og om det står stærkt nok rustet over for de gradvise ændringer i danskernes sundhed, levealder og ønsker til senior- og ældrelivet.[1]

Kommissionen afleverede i starten af maj sin rapport[2], som kommer med en lang række forslag, og de mest relevante opsummeres herunder.

 

En lempeligere indeksering af folkepensionsalderen

Kommissionen anbefaler en lempeligere indeksering af folkepensionsalderen fra 2045. Ændringen vil medføre, at alle generationer får omtrentligt den samme andel af livet som pensionist.

 

Eksempler:

•       Person født i 1970: Folkepensionsalder uændret (70 år), pensionsår 2040

•       Person født i 1980: Folkepensionsalder reduceret et 0,5 år (71,5 → 71,0), pensionsår 2051

•       Person født i 1990: Folkepensionsalder reduceret et 1,5 år (73,0 → 71,5), pensionsår 2061/62

•       Person født i 2000: Folkepensionsalder reduceret et 2,0 år (74,0 → 72,0), pensionsår 2072

 

Folkepensionsalder
Andel af livet på pension

    

Pensionsopsparing til alle

En mindre andel af de erhvervsaktive danskere sparer ikke op til pension. For at komme dette problem til livs anbefaler Pensionskommissionen, at der indføres et ekstraordinært ATP-bidrag for ansættelsesforhold, hvor følgende tre forhold er opfyldt:

 

1.    Lønudbetalingen er omfattet af ordinært ATP-bidrag

2.    Ansættelsesforholdet er ikke omfattet af en overenskomstaftale

3.    En eventuel arbejdsgiveradministreret pensionsindbetaling (ex. ATP-bidrag) udgør højst 3,3 pct. af lønnen 

 

Det ekstraordinær ATP-bidrag skal udgøre 3,3 pct. af lønnen, hvor arbejdsgiver betaler 2/3 og lønmodtageren 1/3.

 

Forhøjelse af det ekstra pensionsfradrag

Pensionskommissionen anbefaler, at det økonomiske incitament til pensionsopsparing styrkes.

I dag gives der et ekstra fradrag på 12 pct. af pensionsindbetalinger op til 6.300 kr./md.[3] (32 pct. for personer med 15 år eller mindre til pension).

Det anbefales, at fradraget hæves til 15 pct. (38 pct).

 

Styrkede incitamenter til opsparing gennem bedre målretning af aldersopsparingen

I dag kan der indbetales op til 55.300 kr. pr. år[4] på aldersopsparing fra fem år før pension.

Det anbefales, at det skal være muligt at indbetale op til det høje loft allerede syv år før pension. Samtidig anbefales det at indbetalingsloftet reduceres til 47.000 kr. pr. år[5] for at sikre, at loftet er bedre afstemt med målgruppens faktiske pensionsindbetalinger.

 

Løsning af implementeringsudfordringer ved aldersopsparingen

Pensionskommissionen anbefaler, at indbetalinger til aldersopsparing fremover holdes ude af modregningsgrundlaget for sociale ydelser som f.eks. boligstøtte, ligesom det er tilfældet for indbetalinger til fradragsberettigede ordninger.

 

 

-----------------------------------------------

[1] Beskæftigelsesministerens kommentar til Pensionskommissionens anbefalinger (bm.dk)

[2] Fremtidssikring af et stærkt pensionssystem (bm.dk)

[3] 2022-niveau

[4] Ibid.

[5] Ibid.

 

 

English version

Recommendations of the Pensions Commision

 

In August 2020, the “Commission on withdrawal and attrition” was set up by the government and the parties behind the agreement on “senior pension”.

 

The Commission was tasked with examining whether the current pension system has the right balance, and whether it is able to cope with the gradual changes in the health, life expectancy and wishes for life in retirement of the Danes'.

 

At the beginning of May, the Commission submitted its report, which comes with a range of proposals, with the most relevant ones summarized below.

 

A more lenient indexation of the official retirement age

The Commission recommends a more lenient indexation of the retirement age from 2045. The change would give all generations approximately the same share of life as a retiree.

 

Examples:

  • Person born in 1970: National pension age unchanged (70 years), retirement year 2040
  • Person born in 1980: National pension age reduced by 0.5 years (71.5 to 71.0), retirement year 2051
  • Person born in 1990: National pension age reduced by 1.5 years (73.0 to 71.5), retirement year 2061/62
  • Person born in 2000: National pension age reduced by 2.0 years (74.0 to 72.0), retirement year 2072
Official retirement age
Share of life in retirement

Pension savings for everyone

A small proportion of working Danes do not save up for retirement. To alleviate this issue the Commision recommends to introduce an additional ATP contribution in cases where the following three conditions are met:

 

  1. The salary is part of the regular ATP contribution
  2. The employment contract is not covered by a collective agreement
  3. Any employer-administered pension contribution (ex. ATP contribution) amounts to a maximum of 3.3 percent of the salary.

The additional ATP contribution must amount to 3.3 percent of the salary, where the employer pays 2/3 and the employee 1/3.

 

Increase the additional pension deduction

The Pension Commission recommends that the financial incentive for pension savings is strengthened.

Today, an extra deduction of 12 percent is given on pension contributions up to DKK 6,300 / month. (32 percent for persons with 15 years or less to retirement).

 

The Commision recommends to raise that deduction to 15 percent (38 percent).

 

Strengthened incentives for saving through better targeting of the ‘aldersopsparing’.

Today, up to DKK 55,300 per year (high payment ceiling) can be saved via ‘aldersopsparing’ starting five years before retirement.

 

It is recommended that it should be possible to pay up to the high ceiling starting seven years before retirement, with a slight reduction in the payment ceiling to DKK 47,000 per year to ensure that the ceiling is better aligned with the target group's actual pension contributions.

 

Solving implementation challenges with ‘aldersopsparing’

The Pension Commission recommends that future contributions to ‘aldersopsparing’ is not included in the set-off basis for social benefits such as housing benefits, as is the case for contributions to deductible schemes.

 

-----------------------------------------------