The maximum amount that you should put into a basis pension as a high earning employee is €10,714 per year, or €893 per month. If you're a high earner, this can correspond to tax savings of over €4,700, or around 44%. After this amount, there are no more tax savings.

As an employee you get €27,566 of tax free contributions to your statutory and basis pension plans combined. This means that whatever is left after your public insurance contributions you can use for your basis pension plan.

If you are a high-earning employee and your salary is above the contribution assessment ceiling (in 2024: €90,600), you pay €16,852 into the statutory pension insurance scheme in western Germany.

So you can pay €10,714 per year tax efficiently into the basis pension. (If you're in eastern Germany, this amount is €10,938 euros due to the slightly different public pension contribution.)

In both cases, you can save over €4,700 in income taxes. We highly recommend talking to your tax advisor about your personal situation.