If the pension deferral „tips over“

Those who have reached the statutory retirement age (men from 65 years of age, women – depending on their birth year – between 60 and 65 years of age) and consciously postpone their retirement can continue to be fully insured and employed. In this case, a contribution-related benefit applies: the contributions to pension insurance are halved in accordance with § 51 para. 7 ASVG. But what if an undisclosed pension was being drawn?

In recent months, there have been cases where this pension deferral subsequently became problematic for employers. The typical scenario is as follows: An employee initially provides proof of a deferred pension, but later decides to claim the pension (perhaps for financial reasons) without informing the company.

In payroll processing, the reduced pension insurance contributions continue to be taken into account until the health insurance provider determines the actual pension payments – often only months later. Such unreported pension payments therefore result in: Back payment of contributions, along with a request to correct the monthly contribution bases and to pay the missing employee and employer portions.

This means employers regularly face two central questions:

How can such cases be prevented?
Can the company reclaim the retroactively paid employee contributions from the person concerned?

How employers can prevent

If the halved pension insurance contributions are to be applied, it is advisable to proceed in a structured manner:

Employees of retirement age should present a current certificate of non-receipt of pension (confirmation from the pension insurance provider).
Additionally, it should be recorded in writing:
- that retirement must be reported immediately, and
- that in this case, back payments of pension insurance contributions may arise.
For safety, this query should be repeated annually – including a renewed confirmation from the pension insurance provider that no pension is being received.

This way, businesses can demonstrate that they have fulfilled their duty of care and avoid unnecessary risks.

Can backdated employee contributions be reclaimed?

Even if a „pension deferral is not achieved“ despite all precautions, the question arises about possible recourse. In principle, the following applies:

If the affected person has breached their duty to inform, and the employer is not at fault, the retroactively paid employee contributions can be claimed as damages.
If the employer clearly and in writing pointed out in advance that there was a risk of social security repayments upon taking up the pension, the person concerned cannot rely on the „bona fide consumption“ of the increased net income.

In practice, this means the clearer companies document their activities, the better a claim for recourse can be argued.

ConclusionIt is precisely in the phase around the normal retirement age that clear agreements and regular updates are essential to avoid later surprises. A structured approach not only protects payroll but also creates transparency for employees.

As of: 01.04.2026
^{Source: Kraft & Kronberger specialised publications
Photo: Kaboompics}