Asked about German social insurance contributions (Sozialversicherungsbeitraege) for self-employed individuals, freelancers (Freiberufler), or sole proprietors (Einzelunternehmer).
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Quick reference table
| Field | Value | |---|---| | Country | Germany (Bundesrepublik Deutschland) | | Primary Legislation | SGB IV (general), SGB V (health), SGB VI (pension), SGB XI (care), SGB VII (accident), KSVG (artists) | | Supporting Legislation | EStG Section 10 (Vorsorgeaufwendungen / tax deductibility) | | Regulatory Bodies | GKV-Spitzenverband (health), Deutsche Rentenversicherung Bund (pension), Kuenstlersozialkasse (KSK), Berufsgenossenschaften (accident) | | Rate Publisher | BMAS (annual Sozialversicherungsrechengroessen) | | Currency | EUR only | | GKV base rate (without sick pay) | 14.0% + avg. 2.5% Zusatzbeitrag = ~16.5% | | GKV base rate (with sick pay) | 14.6% + avg. 2.5% Zusatzbeitrag = ~17.1% | | GKV minimum base (monthly) | EUR 1,248.33 | | GKV/PV contribution ceiling (monthly) | EUR 5,512.50 | | Pension contribution ceiling (monthly) | EUR 8,050.00 | | Pension rate | 18.6% | | Pflegeversicherung base rate | 3.6% (childless 23+: 4.2%) | | KSK levy rate (Verwerter) | 5.0% | | GKV payment due | 15th of each month | | Contributor | Open Accountants | | Validated by | Pending -- requires sign-off by a licensed Steuerberater | | Validation date | Pending |
Conservative defaults
| Ambiguity | Default | |---|---| | Unknown GKV or PKV | STOP -- do not compute without this | | Unknown Zusatzbeitrag | Use average 2.5% | | Unknown number of children | Apply childless surcharge (4.2% PV) | | Unknown profession (pension obligation) | Assume voluntary; flag for reviewer | | Unknown Hauptberuflich vs Nebenberuflich | Flag for reviewer | | Unknown income for GKV | Apply minimum base (EUR 1,248.33/month) |
R-DE-SC-1 -- GKV vs PKV unknown
Trigger: client has not confirmed insurance type. Message: "The distinction between GKV and PKV fundamentally changes the calculation. Cannot proceed without this information."
R-DE-SC-2 -- PKV premium computation
Trigger: client asks for PKV premium calculation. Message: "PKV premiums are individual and risk-based. This skill does not compute PKV premiums. Advise client to obtain PKV quotes."
Quick reference table
| Field | Value |
|---|---|
| Country | Germany (Bundesrepublik Deutschland) |
| Primary Legislation | SGB IV (general), SGB V (health), SGB VI (pension), SGB XI (care), SGB VII (accident), KSVG (artists) |
| Supporting Legislation | EStG Section 10 (Vorsorgeaufwendungen / tax deductibility) |
| Regulatory Bodies | GKV-Spitzenverband (health), Deutsche Rentenversicherung Bund (pension), Kuenstlersozialkasse (KSK), Berufsgenossenschaften (accident) |
| Rate Publisher | BMAS (annual Sozialversicherungsrechengroessen) |
| Currency | EUR only |
| GKV base rate (without sick pay) | 14.0% + avg. 2.5% Zusatzbeitrag = ~16.5% |
| GKV base rate (with sick pay) | 14.6% + avg. 2.5% Zusatzbeitrag = ~17.1% |
| GKV minimum base (monthly) | EUR 1,248.33 |
| GKV/PV contribution ceiling (monthly) | EUR 5,512.50 |
| Pension contribution ceiling (monthly) | EUR 8,050.00 |
| Pension rate | 18.6% |
| Pflegeversicherung base rate | 3.6% (childless 23+: 4.2%) |
| KSK levy rate (Verwerter) | 5.0% |
| GKV payment due | 15th of each month |
| Contributor | Open Accountants |
| Validated by | Pending -- requires sign-off by a licensed Steuerberater |
| Validation date | Pending |
Read this whole section before computing or classifying anything.
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown GKV or PKV | STOP -- do not compute without this |
| Unknown Zusatzbeitrag | Use average 2.5% |
| Unknown number of children | Apply childless surcharge (4.2% PV) |
| Unknown profession (pension obligation) | Assume voluntary; flag for reviewer |
| Unknown Hauptberuflich vs Nebenberuflich | Flag for reviewer |
| Unknown income for GKV | Apply minimum base (EUR 1,248.33/month) |
Minimum viable -- health insurance type (GKV or PKV), current or expected monthly income, and number of children.
Recommended -- GKV fund name (for Zusatzbeitrag), profession (for pension obligation check), age, Einkommensteuerbescheid for prior year.
Ideal -- complete Einkommensteuererklaerung, GKV contribution notice, KSK membership confirmation (if applicable), Berufsgenossenschaft invoice.
This is the deterministic pre-classifier for bank statement transactions related to German social contributions.
Krankenkasse (GKV) debit patterns
| Pattern | Treatment | Notes |
|---|---|---|
| TK, TECHNIKER KRANKENKASSE | EXCLUDE -- GKV contribution | Health + care combined debit |
| AOK, AOK PLUS, AOK BAYERN, AOK NORDWEST | EXCLUDE -- GKV contribution | Regional AOK variants |
| BARMER, BARMER GEK | EXCLUDE -- GKV contribution | |
| DAK, DAK-GESUNDHEIT | EXCLUDE -- GKV contribution | |
| IKK, IKK CLASSIC, IKK SUEDWEST | EXCLUDE -- GKV contribution | |
| HEK, HANSEATISCHE KRANKENKASSE | EXCLUDE -- GKV contribution | |
| KKH, KAUFMAENNISCHE KRANKENKASSE | EXCLUDE -- GKV contribution | |
| KNAPPSCHAFT | EXCLUDE -- GKV contribution | |
| BKK (various: BKK MOBIL OIL, BKK FIRMUS, VIACTIV) | EXCLUDE -- GKV contribution | Betriebskrankenkassen |
| KRANKENKASSE, KRANKENVERSICHERUNG | EXCLUDE -- GKV contribution | Generic pattern |
| GKV, GESETZLICHE KV | EXCLUDE -- GKV contribution | Generic abbreviation |
Private Krankenversicherung (PKV) debit patterns
| Pattern | Treatment | Notes |
|---|---|---|
| ALLIANZ PKV, ALLIANZ PRIVATE | EXCLUDE -- PKV premium | Private health insurance |
| DEBEKA, DEBEKA KRANKENVERSICHERUNG | EXCLUDE -- PKV premium | |
| DKV, DEUTSCHE KRANKENVERSICHERUNG | EXCLUDE -- PKV premium | |
| SIGNAL IDUNA PKV | EXCLUDE -- PKV premium | |
| HALLESCHE | EXCLUDE -- PKV premium | |
| BARMENIA | EXCLUDE -- PKV premium | Could be supplementary |
| PRIVATE KRANKENVERSICHERUNG, PKV | EXCLUDE -- PKV premium | Generic |
KSK debit patterns
| Pattern | Treatment | Notes |
|---|---|---|
| KSK, KUENSTLERSOZIALKASSE | EXCLUDE -- KSK contribution | Combined health + pension contribution |
| KUENSTLERSOZIALVERSICHERUNG | EXCLUDE -- KSK contribution |
Deutsche Rentenversicherung debit patterns
| Pattern | Treatment | Notes |
|---|---|---|
| DRV, DEUTSCHE RENTENVERSICHERUNG | EXCLUDE -- pension contribution | Voluntary or mandatory pension |
| RENTENVERSICHERUNG, RV BEITRAG | EXCLUDE -- pension contribution |
Berufsgenossenschaft debit patterns
| Pattern | Treatment | Notes |
|---|---|---|
| BG, BERUFSGENOSSENSCHAFT | EXCLUDE -- accident insurance | Annual or quarterly BG invoice |
| BG BAU, BG ETEM, BGW, BGHM, BG VERKEHR | EXCLUDE -- BG contribution | Named BGs by sector |
| VBG, VERWALTUNGS-BG | EXCLUDE -- BG contribution | Office-based industries |
| UNFALLVERSICHERUNG | EXCLUDE -- accident insurance | Generic |
Arbeitslosenversicherung debit patterns
| Pattern | Treatment | Notes |
|---|---|---|
| AGENTUR FUER ARBEIT, BUNDESAGENTUR | EXCLUDE -- voluntary unemployment | If self-employed opted in |
| ARBEITSLOSENVERSICHERUNG | EXCLUDE -- voluntary unemployment | Rare for self-employed |
Tax authority patterns
| Pattern | Treatment | Notes |
|---|---|---|
| FINANZAMT, FA (+ city name) | EXCLUDE -- income tax | Not a social contribution |
| UMSATZSTEUER, UST | EXCLUDE -- VAT | Not a social contribution |
| EINKOMMENSTEUER, EST | EXCLUDE -- income tax | Not a social contribution |
| GEWERBESTEUER | EXCLUDE -- trade tax | Not a social contribution |
Six bank statement classifications for a hypothetical self-employed German IT consultant (Freiberufler, GKV-insured, no children, age 35).
Input line:
15.04.2025 ; TECHNIKER KRANKENKASSE ; LASTSCHRIFT ; BEITRAG APRIL 2025 ; -577.50 ; EUR
Reasoning: Matches "TECHNIKER KRANKENKASSE" (pattern 3.1). Amount EUR 577.50 = EUR 3,500 monthly income x 16.5% (14.0% + 2.5% Zusatzbeitrag). This is the April 2025 GKV contribution. Due on the 15th. Excludes Pflegeversicherung (billed separately or combined -- check).
Classification: EXCLUDE -- GKV health insurance contribution. Tax-deductible as Basiskrankenversicherung (fully deductible, no cap).
Input line:
15.04.2025 ; TECHNIKER KRANKENKASSE ; LASTSCHRIFT ; PV BEITRAG ; -147.00 ; EUR
Reasoning: Matches TK pattern. Amount EUR 147.00 = EUR 3,500 x 4.2% (childless surcharge, age 23+). This is the Pflegeversicherung contribution. Some Krankenkassen combine KV + PV in one debit; others split them. Either way, EXCLUDE.
Classification: EXCLUDE -- Pflegeversicherung. Fully deductible (no cap).
Input line:
15.03.2025 ; KUENSTLERSOZIALKASSE ; LASTSCHRIFT ; BEITRAG MAERZ ; -551.25 ; EUR
Reasoning: Matches "KUENSTLERSOZIALKASSE" (pattern 3.3). KSK collects combined health + pension contribution from the member. The member pays approximately 50% of health and pension, plus full Pflegeversicherung. Amount varies by declared income and Krankenkasse Zusatzbeitrag.
Classification: EXCLUDE -- KSK contribution. Tax treatment: health portion fully deductible as Basiskrankenversicherung; pension portion deductible as Altersvorsorgeaufwendungen.
Input line:
30.04.2025 ; VBG VERWALTUNGS-BG ; UEBERWEISUNG ; BEITRAG 2024 ; -85.00 ; EUR
Reasoning: Matches "VBG" (pattern 3.5). Annual BG contribution for 2024, paid in arrears. Office-based freelancer = low risk class. EUR 85 is typical for office-based Freiberufler.
Classification: EXCLUDE -- accident insurance. Deductible within EUR 2,800 sonstige Vorsorgeaufwendungen cap (but this cap is usually consumed by KV/PV).
Input line:
28.02.2025 ; DEUTSCHE RENTENVERSICHERUNG BUND ; UEBERWEISUNG ; FREIWILLIGER BEITRAG FEB ; -500.00 ; EUR
Reasoning: Matches "DEUTSCHE RENTENVERSICHERUNG" (pattern 3.4). Voluntary pension contribution of EUR 500/month (between minimum EUR 100.07 and maximum EUR 1,497.30). Self-employed person has chosen to contribute voluntarily.
Classification: EXCLUDE -- voluntary pension contribution. 100% deductible as Altersvorsorgeaufwendungen (within EUR 29,344 single / EUR 58,688 married cap).
Input line:
10.03.2025 ; FINANZAMT MUENCHEN ; LASTSCHRIFT ; EST VORAUSZAHLUNG Q1 ; -3,200.00 ; EUR
Reasoning: Matches "FINANZAMT" (pattern 3.7). This is an income tax prepayment, NOT a social contribution. Do not classify as social insurance.
Classification: EXCLUDE -- income tax. NOT a social contribution.
GKV rates 2025
| Component | Rate |
|---|---|
| Without sick pay (default for self-employed) | 14.0% + Zusatzbeitrag |
| With sick pay | 14.6% + Zusatzbeitrag |
| Average Zusatzbeitrag (2025) | 2.5% |
Pflegeversicherung rates by children
| Children (under 25) | Rate |
|---|---|
| 0 (childless, age 23+) | 4.2% |
| 1 | 3.6% |
| 2 | 3.35% |
| 3 | 3.1% |
| 4 | 2.85% |
| 5+ | 2.6% |
Tax deductibility table
| Contribution | Deductibility |
|---|---|
| Basiskrankenversicherung (GKV or PKV base) | Fully deductible, no cap |
| Pflegeversicherung | Fully deductible, no cap |
| Rentenversicherung (statutory or Ruerup) | 100% deductible (since 2023), within EUR 29,344 cap |
| Other insurance (accident, supplementary) | Within EUR 2,800 cap (self-employed) |
Payment schedule table
| Branch | Due | Method |
|---|---|---|
| GKV + PV | 15th of each month (for current month) | Lastschrift or bank transfer |
| Pension (voluntary) | End of each month | Bank transfer |
| KSK | Mid-month | KSK direct debit |
| BG | Annual (some quarterly) | BG invoice |
GERMANY SOCIAL CONTRIBUTIONS -- WORKING PAPER Client: [name] Tax Year: [year] Prepared: [date]
INPUT DATA Insurance type: [GKV / PKV] Krankenkasse name: [] Zusatzbeitrag: []% Monthly income: EUR [] Number of children (under 25): [] Age: [] Profession: [] KSK member: [YES/NO] Pension: voluntary/mandatory: [____]
GKV COMPUTATION Assessment base (clamped): EUR [] KV rate: []% Monthly KV: EUR [] PV rate: []% Monthly PV: EUR [] Total KV + PV monthly: EUR [] Total KV + PV annual: EUR [____]
PENSION COMPUTATION Type: [Voluntary / Mandatory / KSK] Monthly contribution: EUR [] Annual contribution: EUR []
OTHER BG contribution: EUR [] Arbeitslosenversicherung: EUR []
TOTAL ANNUAL CONTRIBUTIONS: EUR [____]
TAX DEDUCTIBILITY (ANLAGE VORSORGEAUFWAND) Basiskrankenversicherung: EUR [] (fully deductible) Pflegeversicherung: EUR [] (fully deductible) Rentenversicherung: EUR [] (deductible within cap) Other (BG, supplementary): EUR [] (within EUR 2,800 cap)
REVIEWER FLAGS [List any Tier 2 flags]
GKV Krankenkasse debits:
KSK debits:
Deutsche Rentenversicherung:
Berufsgenossenschaft:
Key identification tips:
If the client provides only a bank statement:
Contribution ceilings and minimums table
| Parameter | KV/PV | Pension |
|---|---|---|
| BBG monthly | EUR 5,512.50 | EUR 8,050.00 |
| BBG annual | EUR 66,150.00 | EUR 96,600.00 |
| Minimum (monthly, GKV self-employed) | EUR 1,248.33 | EUR 100.07 (voluntary) |
| JAEG (employees only) | EUR 73,800.00 | N/A |
Test 1: GKV, no sick pay, 2.5% Zusatzbeitrag, income EUR 3,500/month, childless age 35. -> KV: EUR 577.50. PV: EUR 147.00. Total: EUR 724.50/month = EUR 8,694/year.
Test 2: GKV, minimum income, 2.5% Zusatzbeitrag, 1 child, age 30. -> KV: EUR 205.97. PV: EUR 44.94. Total: EUR 250.91/month.
Test 3: GKV, with sick pay, 2.5%, income EUR 9,000/month, 2 children. -> Capped at EUR 5,512.50. KV: EUR 942.64. PV: EUR 184.67. Total: EUR 1,127.31/month.
Test 4: KSK member, income EUR 30,000/year, childless age 28. -> KV share: ~EUR 213.75. RV share: EUR 232.50. PV full: EUR 105.00. Total: ~EUR 551.25/month.
Test 5: Handwerker, 5 years in, income EUR 4,500/month. -> Mandatory pension: EUR 837.00/month.
Test 6: Employed full-time + side freelance EUR 8,000/year. -> If nebenberuflich: no separate GKV on freelance income. Flag T2.
Test 7: Vorsorgeaufwendungen: paid EUR 10,500 KV + EUR 2,400 PV + EUR 5,580 RV. -> KV + PV fully deductible. RV within cap. Total deduction: EUR 18,480.
Test 8: Kuenstlersozialabgabe: agency paid EUR 15,000 to freelancers. -> 5.0% = EUR 750 due by 31 March.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a Steuerberater, Wirtschaftspruefer, or equivalent licensed practitioner in Germany) before filing or acting upon.
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Other Germany computations in the OpenAccountants Tax Library.
R-DE-SC-3 -- Cross-border social security (A1)
Trigger: client works across EU borders. Message: "EU social security coordination (Regulation EC 883/2004) and A1 certificates require specialist advice. Escalate to Steuerberater."
R-DE-SC-4 -- Versorgungswerk pension schemes
Trigger: client is in a professional pension fund (Versorgungswerk). Message: "Versorgungswerk schemes have their own rate schedules. Out of scope -- escalate to Steuerberater."
R-DE-SC-5 -- Scheinselbstaendigkeit determination
Trigger: possible false self-employment. Message: "Statusfeststellungsverfahren and Scheinselbstaendigkeit determinations involve severe financial exposure. Escalate immediately."
Krankenkasse (GKV) debit patterns
| Pattern | Treatment | Notes | |---|---|---| | TK, TECHNIKER KRANKENKASSE | EXCLUDE -- GKV contribution | Health + care combined debit | | AOK, AOK PLUS, AOK BAYERN, AOK NORDWEST | EXCLUDE -- GKV contribution | Regional AOK variants | | BARMER, BARMER GEK | EXCLUDE -- GKV contribution | | | DAK, DAK-GESUNDHEIT | EXCLUDE -- GKV contribution | | | IKK, IKK CLASSIC, IKK SUEDWEST | EXCLUDE -- GKV contribution | | | HEK, HANSEATISCHE KRANKENKASSE | EXCLUDE -- GKV contribution | | | KKH, KAUFMAENNISCHE KRANKENKASSE | EXCLUDE -- GKV contribution | | | KNAPPSCHAFT | EXCLUDE -- GKV contribution | | | BKK (various: BKK MOBIL OIL, BKK FIRMUS, VIACTIV) | EXCLUDE -- GKV contribution | Betriebskrankenkassen | | KRANKENKASSE, KRANKENVERSICHERUNG | EXCLUDE -- GKV contribution | Generic pattern | | GKV, GESETZLICHE KV | EXCLUDE -- GKV contribution | Generic abbreviation |
Private Krankenversicherung (PKV) debit patterns
| Pattern | Treatment | Notes | |---|---|---| | ALLIANZ PKV, ALLIANZ PRIVATE | EXCLUDE -- PKV premium | Private health insurance | | DEBEKA, DEBEKA KRANKENVERSICHERUNG | EXCLUDE -- PKV premium | | | DKV, DEUTSCHE KRANKENVERSICHERUNG | EXCLUDE -- PKV premium | | | SIGNAL IDUNA PKV | EXCLUDE -- PKV premium | | | HALLESCHE | EXCLUDE -- PKV premium | | | BARMENIA | EXCLUDE -- PKV premium | Could be supplementary | | PRIVATE KRANKENVERSICHERUNG, PKV | EXCLUDE -- PKV premium | Generic |
KSK debit patterns
| Pattern | Treatment | Notes | |---|---|---| | KSK, KUENSTLERSOZIALKASSE | EXCLUDE -- KSK contribution | Combined health + pension contribution | | KUENSTLERSOZIALVERSICHERUNG | EXCLUDE -- KSK contribution | |
Deutsche Rentenversicherung debit patterns
| Pattern | Treatment | Notes | |---|---|---| | DRV, DEUTSCHE RENTENVERSICHERUNG | EXCLUDE -- pension contribution | Voluntary or mandatory pension | | RENTENVERSICHERUNG, RV BEITRAG | EXCLUDE -- pension contribution | |
Berufsgenossenschaft debit patterns
| Pattern | Treatment | Notes | |---|---|---| | BG, BERUFSGENOSSENSCHAFT | EXCLUDE -- accident insurance | Annual or quarterly BG invoice | | BG BAU, BG ETEM, BGW, BGHM, BG VERKEHR | EXCLUDE -- BG contribution | Named BGs by sector | | VBG, VERWALTUNGS-BG | EXCLUDE -- BG contribution | Office-based industries | | UNFALLVERSICHERUNG | EXCLUDE -- accident insurance | Generic |
Arbeitslosenversicherung debit patterns
| Pattern | Treatment | Notes | |---|---|---| | AGENTUR FUER ARBEIT, BUNDESAGENTUR | EXCLUDE -- voluntary unemployment | If self-employed opted in | | ARBEITSLOSENVERSICHERUNG | EXCLUDE -- voluntary unemployment | Rare for self-employed |
Tax authority patterns
| Pattern | Treatment | Notes | |---|---|---| | FINANZAMT, FA (+ city name) | EXCLUDE -- income tax | Not a social contribution | | UMSATZSTEUER, UST | EXCLUDE -- VAT | Not a social contribution | | EINKOMMENSTEUER, EST | EXCLUDE -- income tax | Not a social contribution | | GEWERBESTEUER | EXCLUDE -- trade tax | Not a social contribution |
Monthly GKV formula
Monthly_GKV = clamp(monthly_income, EUR 1,248.33, EUR 5,512.50) x (base_rate + Zusatzbeitrag)
Self-employed GKV rate share
Self-employed pay the FULL rate (no employer share).
GKV rates 2025
| Component | Rate | |---|---| | Without sick pay (default for self-employed) | 14.0% + Zusatzbeitrag | | With sick pay | 14.6% + Zusatzbeitrag | | Average Zusatzbeitrag (2025) | 2.5% |
Pflegeversicherung rates by children
| Children (under 25) | Rate | |---|---| | 0 (childless, age 23+) | 4.2% | | 1 | 3.6% | | 2 | 3.35% | | 3 | 3.1% | | 4 | 2.85% | | 5+ | 2.6% |
PV assessment base and employer share
Same assessment base as GKV (EUR 1,248.33 to EUR 5,512.50 monthly). Full rate for self-employed (no employer share).
Pension rules
Rate: 18.6%. Ceiling: EUR 8,050/month. Voluntary minimum: EUR 100.07/month. Mandatory for: Handwerker (first 18 years), KSK members, teachers (selbstaendige Lehrer), midwives, arbeitnehmeraehnliche Selbstaendige. Voluntary for most Freiberufler and Gewerbetreibende.
KSK member share rule
KSK covers ~50% of health and pension. Member pays ~7.3% + 50% Zusatzbeitrag for health, 9.3% for pension, and FULL Pflegeversicherung (no 50% split on care).
Kuenstlersozialabgabe rule
Businesses commissioning artistic/literary/journalistic work pay 5.0% levy on fees paid. Bagatellgrenze: EUR 700/year. Reporting deadline: 31 March following year.
GKV provisional/final assessment rule
Provisional contributions based on estimated income. Recalculated retroactively after Einkommensteuerbescheid. Overpayments refunded; underpayments demanded. Bescheid must be submitted to Krankenkasse within 3 years.
Mandatory health insurance rule
There is no opt-out. Self-employed can freely choose GKV or PKV (the JAEG threshold applies only to employees).
Tax deductibility table
| Contribution | Deductibility | |---|---| | Basiskrankenversicherung (GKV or PKV base) | Fully deductible, no cap | | Pflegeversicherung | Fully deductible, no cap | | Rentenversicherung (statutory or Ruerup) | 100% deductible (since 2023), within EUR 29,344 cap | | Other insurance (accident, supplementary) | Within EUR 2,800 cap (self-employed) |
Payment schedule table
| Branch | Due | Method | |---|---|---| | GKV + PV | 15th of each month (for current month) | Lastschrift or bank transfer | | Pension (voluntary) | End of each month | Bank transfer | | KSK | Mid-month | KSK direct debit | | BG | Annual (some quarterly) | BG invoice |
T2-1
Trigger: Client is employed full-time with a side freelance business. Issue: If employment is hauptberuflich, GKV comes from employment; side income not separately assessed for GKV. If side business becomes main activity, full self-employed GKV contributions apply. Action: Flag for reviewer. Case-specific assessment required.
T2-2
Trigger: PKV client wants to switch to GKV. Issue: Very restricted. Generally impossible after age 55. Must demonstrate becoming employed with income below JAEG. Action: Escalate to Steuerberater. Do not advise switching is possible.
T2-3
Trigger: Client's profession may or may not qualify for KSK. Issue: KSK membership requires creative/artistic/literary/journalistic self-employment, EUR 3,900+ annual income (after 3-year Berufsanfaenger period), and no more than one employee. Action: Flag for reviewer. Do not assume eligibility.
T2-4
Trigger: Client earns >5/6 of income from one client and has no employees. Issue: Triggers arbeitnehmeraehnliche Selbstaendigkeit under SGB VI Section 2 (mandatory pension) and potential reclassification. Action: Escalate immediately. Severe financial exposure.
T2-5
Trigger: Skilled craftsperson with 216+ months of mandatory pension. Issue: May apply for exemption (Befreiungsantrag). Action: Flag for reviewer to confirm eligibility.
T2-6
Trigger: Einkommensteuerbescheid shows significant income deviation from provisional estimate. Issue: Krankenkasse recalculates retroactively. Underpayments demanded. Action: Advise client to submit Bescheid promptly and reserve funds.
Contribution ceilings and minimums table
| Parameter | KV/PV | Pension | |---|---|---| | BBG monthly | EUR 5,512.50 | EUR 8,050.00 | | BBG annual | EUR 66,150.00 | EUR 96,600.00 | | Minimum (monthly, GKV self-employed) | EUR 1,248.33 | EUR 100.07 (voluntary) | | JAEG (employees only) | EUR 73,800.00 | N/A |
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