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Partial retirement means that employees of a certain age reduce their working hours until they retire. During partial retirement, higher salaries are paid than for "normal" part-time employment. Under pension law, periods of partial retirement are treated in the same way as other part-time employment in terms of pensionable service. Partial retirement gives employees the opportunity to make a smooth transition from working life to retirement.
Two options are available for the contribution of working hours.
Remuneration is reduced to the same extent as the average working hours during partial retirement. In addition, a non-pensionable, tax-free supplement (but subject to progression) is granted (so-called partial retirement supplement). As a result, during the entire period of partial retirement, remuneration is paid in the amount of 80 percent of the net salary that would have been due if the employee had been employed for the average number of hours worked in the five years prior to the start of partial retirement.
The Bavarian model is characterized in particular by the fact that part-time civil servants are also generally included.
The application for partial retirement must be submitted to the employer.
The approval of partial retirement is at the employer's discretion.
Besoldung bei Teilzeitbeschäftigung
Höhe und Berechnung des Zuschlags bei Altersteilzeit
If the objection has no suspensive effect, an application for suspension of enforcement can be made to the original authority or the objection authority in accordance with Section 80 (4) VwGO. Instead, an application for an order or restoration of the suspensive effect of the objection can be made to the competent Bavarian Administrative Court in accordance with Section 80 (5) VwGO.
Please note: If it concerns the demand for public charges and costs (§ 80 Para. 2 Sentence 1 No. 1 VwGO), an application to the court is generally only admissible if the authority has previously rejected an application for suspension of enforcement (§ 80 Para. 6 VwGO).