Art. 21 Contribution waiver
1 Exemption from contributions begins at the same time as entitlement to an IV disability pension. It is granted to the insured person and the employer for as long as the incapacity for work or disabbility exists, but at most until the reference age is reached.
2 A partial contribution waiver based on the degree of work incapacity or degree of disability is granted in the event of partial work incapacity or disability. Work incapacity or a disability of less than 25% does not provide entitlement to a contribution waiver, while incapacity for work or disability of 70% provides entitlement to a full contribution waiver.
3 If the insured person is awarded a partial disability pension, the Pension Fund divides the retirement, supplementary and pre-financing account into an active and a disability part in accordance with Art. 19 Para. 2. In case of a disability of at least 70%, no active part is kept anymore. The contribution waiver on the disability part is granted as per the Standard retirement credits (Annex 2) based on the insured salary at the time of the occurrence of the insured event and also extends to future age-related increases in contributions. Higher retirement credits than Standard are no longer permitted on the disability part once contribution waiver comes into force.