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<h3>Employee: partial pension acc. to Partial Pension Act (APG)</h3>
<div>From 2026 there is the option of partial pension acc. to Partial Pension Act (APG). From now on the option of the same name is available in the field "Part-time agreement". </div><div><br></div><div>Billing from today's point of view, no program change is necessary for this new characteristic. Currently, the part-time pension acc. to the Partial Pension Act (APG) does not have an exception for the check sixth according to  77 par. 4 lit. a EStG. </div><div><br></div>
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