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<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>2026: older employees, expansion of old rebate and reduction of pension contributions due to regular pension</title></head>
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<h3>2026: older employees, expansion of old rebate and reduction of pension contributions due to regular pension</h3>
<div>From 2026, no rebate backlog can be settled anymore, as this rule expired. Therefore, items A11 or I25 from the year 2026 on the mCBN are no longer used. The field "Rebate backlog" in the program "Employee" is set to "No" when the year is changed to the year 2026 and the log file of the year is logged. </div><div><br></div><div>From 2026, the reduction of pension insurance contributions due to regular pension is no longer possible. Therefore, items A22 and I35 from the year 2026 are no longer used in the mCBN. </div><div><br></div><div>The field "PP reduction due to regular pension" is set to "No" in the course of the annual conversion and there is also logging in the log file of the annual conversion. The field "PP reduction due to regular pension" is blocked from the year 2026 and cannot be selected anymore.</div><div><br>The prod. preparation and IE exemption based on age is scaled from 2026. </div><div><br></div>
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