A final salary scheme must at least have the following elements in addition to the other conditions in this chapter:
- an accrual percentage of 1.5% per participation year;
- a maximum state pension deductible of € 20,011.16 on 1 January 2023 and € 21,755.41 on January 2024.
The maximum state pension deductible will be adjusted in line with the general wage development of this CLA.