And if an Employer is contributing, then it probably makes sense to keep accumulating even if this exceeds the €2.15m.
I wouldn’t have thought so. Better to just take extra salary, if your employer allows it.
I think the approach here is it's free money anyway, so even if you get an effective tax rate of 70% of it, you are still getting 30% net. Of course, if they will pay you the salary, then go for it.