Der gesetzliche Mindestbetrag (1/160 der Bezugsgröße nach SGB IV) ist im Jahr 2021 auf 246,75 Euro (jährlich) festgelegt.
Mit Zustimmung des Arbeitgebers kann auch ein geringerer Betrag – Mindestbeiträge sind zu beachten – umgewandelt werden, wenn die tarifliche Mindestrente von 30 Euro nicht unterschritten wird.
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