OpenAccountants

openaccountants/skills/de-social-contributions.md

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v20Germany

1	---
2	name: de-social-contributions
3	description: >
4	Use this skill whenever asked about German social insurance contributions (Sozialversicherungsbeitraege) for self-employed individuals, freelancers (Freiberufler), or sole proprietors (Einzelunternehmer). Trigger on phrases like "German health insurance", "Krankenversicherung", "GKV", "PKV", "Pflegeversicherung", "Rentenversicherung", "KSK", "Kuenstlersozialkasse", "Berufsgenossenschaft", "Unfallversicherung", "social contributions Germany", "Krankenkasse debit", or any question about German social insurance obligations. Also trigger when classifying bank statement transactions showing Krankenkasse debits, KSK direct debits, Berufsgenossenschaft invoices, or Deutsche Rentenversicherung payments. ALWAYS read this skill before touching any German social contribution work.
5	version: 2.0
6	jurisdiction: DE
7	tax_year: 2025
8	category: international
9	depends_on:
10	- social-contributions-workflow-base
11	---
12
13	# Germany Social Contributions (Sozialversicherung) -- Self-Employed Skill v2.0
14
15	## Section 1 -- Quick reference
16
17	Read this whole section before computing or classifying anything.
18
19	\| Field \| Value \|
20	\|---\|---\|
21	\| Country \| Germany (Bundesrepublik Deutschland) \|
22	\| Primary Legislation \| SGB IV (general), SGB V (health), SGB VI (pension), SGB XI (care), SGB VII (accident), KSVG (artists) \|
23	\| Supporting Legislation \| EStG Section 10 (Vorsorgeaufwendungen / tax deductibility) \|
24	\| Regulatory Bodies \| GKV-Spitzenverband (health), Deutsche Rentenversicherung Bund (pension), Kuenstlersozialkasse (KSK), Berufsgenossenschaften (accident) \|
25	\| Rate Publisher \| BMAS (annual Sozialversicherungsrechengroessen) \|
26	\| Currency \| EUR only \|
27	\| GKV base rate (without sick pay) \| 14.0% + avg. 2.5% Zusatzbeitrag = ~16.5% \|
28	\| GKV base rate (with sick pay) \| 14.6% + avg. 2.5% Zusatzbeitrag = ~17.1% \|
29	\| GKV minimum base (monthly) \| EUR 1,248.33 \|
30	\| GKV/PV contribution ceiling (monthly) \| EUR 5,512.50 \|
31	\| Pension contribution ceiling (monthly) \| EUR 8,050.00 \|
32	\| Pension rate \| 18.6% \|
33	\| Pflegeversicherung base rate \| 3.6% (childless 23+: 4.2%) \|
34	\| KSK levy rate (Verwerter) \| 5.0% \|
35	\| GKV payment due \| 15th of each month \|
36	\| Contributor \| Open Accountants \|
37	\| Validated by \| Pending -- requires sign-off by a licensed Steuerberater \|
38	\| Validation date \| Pending \|
39
40	Conservative defaults:
41
42	\| Ambiguity \| Default \|
43	\|---\|---\|
44	\| Unknown GKV or PKV \| STOP -- do not compute without this \|
45	\| Unknown Zusatzbeitrag \| Use average 2.5% \|
46	\| Unknown number of children \| Apply childless surcharge (4.2% PV) \|
47	\| Unknown profession (pension obligation) \| Assume voluntary; flag for reviewer \|
48	\| Unknown Hauptberuflich vs Nebenberuflich \| Flag for reviewer \|
49	\| Unknown income for GKV \| Apply minimum base (EUR 1,248.33/month) \|
50
51	---
52
53	## Section 2 -- Required inputs and refusal catalogue
54
55	### Required inputs
56
57	Minimum viable -- health insurance type (GKV or PKV), current or expected monthly income, and number of children.
58
59	Recommended -- GKV fund name (for Zusatzbeitrag), profession (for pension obligation check), age, Einkommensteuerbescheid for prior year.
60
61	Ideal -- complete Einkommensteuererklaerung, GKV contribution notice, KSK membership confirmation (if applicable), Berufsgenossenschaft invoice.
62
63	### Refusal catalogue
64
65	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."
66
67	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."
68
69	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."
70
71	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."
72
73	R-DE-SC-5 -- Scheinselbstaendigkeit determination. Trigger: possible false self-employment. Message: "Statusfeststellungsverfahren and Scheinselbstaendigkeit determinations involve severe financial exposure. Escalate immediately."
74
75	---
76
77	## Section 3 -- Payment pattern library
78
79	This is the deterministic pre-classifier for bank statement transactions related to German social contributions.
80
81	### 3.1 Krankenkasse (GKV health insurance) debits
82
83	\| Pattern \| Treatment \| Notes \|
84	\|---\|---\|---\|
85	\| TK, TECHNIKER KRANKENKASSE \| EXCLUDE -- GKV contribution \| Health + care combined debit \|
86	\| AOK, AOK PLUS, AOK BAYERN, AOK NORDWEST \| EXCLUDE -- GKV contribution \| Regional AOK variants \|
87	\| BARMER, BARMER GEK \| EXCLUDE -- GKV contribution \| \|
88	\| DAK, DAK-GESUNDHEIT \| EXCLUDE -- GKV contribution \| \|
89	\| IKK, IKK CLASSIC, IKK SUEDWEST \| EXCLUDE -- GKV contribution \| \|
90	\| HEK, HANSEATISCHE KRANKENKASSE \| EXCLUDE -- GKV contribution \| \|
91	\| KKH, KAUFMAENNISCHE KRANKENKASSE \| EXCLUDE -- GKV contribution \| \|
92	\| KNAPPSCHAFT \| EXCLUDE -- GKV contribution \| \|
93	\| BKK (various: BKK MOBIL OIL, BKK FIRMUS, VIACTIV) \| EXCLUDE -- GKV contribution \| Betriebskrankenkassen \|
94	\| KRANKENKASSE, KRANKENVERSICHERUNG \| EXCLUDE -- GKV contribution \| Generic pattern \|
95	\| GKV, GESETZLICHE KV \| EXCLUDE -- GKV contribution \| Generic abbreviation \|
96
97	### 3.2 Private Krankenversicherung (PKV) debits
98
99	\| Pattern \| Treatment \| Notes \|
100	\|---\|---\|---\|
101	\| ALLIANZ PKV, ALLIANZ PRIVATE \| EXCLUDE -- PKV premium \| Private health insurance \|
102	\| DEBEKA, DEBEKA KRANKENVERSICHERUNG \| EXCLUDE -- PKV premium \| \|
103	\| DKV, DEUTSCHE KRANKENVERSICHERUNG \| EXCLUDE -- PKV premium \| \|
104	\| SIGNAL IDUNA PKV \| EXCLUDE -- PKV premium \| \|
105	\| HALLESCHE \| EXCLUDE -- PKV premium \| \|
106	\| BARMENIA \| EXCLUDE -- PKV premium \| Could be supplementary \|
107	\| PRIVATE KRANKENVERSICHERUNG, PKV \| EXCLUDE -- PKV premium \| Generic \|
108
109	### 3.3 KSK (Kuenstlersozialkasse) debits
110
111	\| Pattern \| Treatment \| Notes \|
112	\|---\|---\|---\|
113	\| KSK, KUENSTLERSOZIALKASSE \| EXCLUDE -- KSK contribution \| Combined health + pension contribution \|
114	\| KUENSTLERSOZIALVERSICHERUNG \| EXCLUDE -- KSK contribution \| \|
115
116	### 3.4 Deutsche Rentenversicherung (pension)
117
118	\| Pattern \| Treatment \| Notes \|
119	\|---\|---\|---\|
120	\| DRV, DEUTSCHE RENTENVERSICHERUNG \| EXCLUDE -- pension contribution \| Voluntary or mandatory pension \|
121	\| RENTENVERSICHERUNG, RV BEITRAG \| EXCLUDE -- pension contribution \| \|
122
123	### 3.5 Berufsgenossenschaft (accident insurance)
124
125	\| Pattern \| Treatment \| Notes \|
126	\|---\|---\|---\|
127	\| BG, BERUFSGENOSSENSCHAFT \| EXCLUDE -- accident insurance \| Annual or quarterly BG invoice \|
128	\| BG BAU, BG ETEM, BGW, BGHM, BG VERKEHR \| EXCLUDE -- BG contribution \| Named BGs by sector \|
129	\| VBG, VERWALTUNGS-BG \| EXCLUDE -- BG contribution \| Office-based industries \|
130	\| UNFALLVERSICHERUNG \| EXCLUDE -- accident insurance \| Generic \|
131
132	### 3.6 Arbeitslosenversicherung (unemployment -- voluntary)
133
134	\| Pattern \| Treatment \| Notes \|
135	\|---\|---\|---\|
136	\| AGENTUR FUER ARBEIT, BUNDESAGENTUR \| EXCLUDE -- voluntary unemployment \| If self-employed opted in \|
137	\| ARBEITSLOSENVERSICHERUNG \| EXCLUDE -- voluntary unemployment \| Rare for self-employed \|
138
139	### 3.7 Tax authority (NOT social contributions)
140
141	\| Pattern \| Treatment \| Notes \|
142	\|---\|---\|---\|
143	\| FINANZAMT, FA (+ city name) \| EXCLUDE -- income tax \| Not a social contribution \|
144	\| UMSATZSTEUER, UST \| EXCLUDE -- VAT \| Not a social contribution \|
145	\| EINKOMMENSTEUER, EST \| EXCLUDE -- income tax \| Not a social contribution \|
146	\| GEWERBESTEUER \| EXCLUDE -- trade tax \| Not a social contribution \|
147
148	---
149
150	## Section 4 -- Worked examples
151
152	Six bank statement classifications for a hypothetical self-employed German IT consultant (Freiberufler, GKV-insured, no children, age 35).
153
154	### Example 1 -- Monthly Krankenkasse debit (Techniker)
155
156	Input line:
157	`15.04.2025 ; TECHNIKER KRANKENKASSE ; LASTSCHRIFT ; BEITRAG APRIL 2025 ; -577.50 ; EUR`
158
159	Reasoning:
160	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).
161
162	Classification: EXCLUDE -- GKV health insurance contribution. Tax-deductible as Basiskrankenversicherung (fully deductible, no cap).
163
164	### Example 2 -- Pflegeversicherung (combined with GKV or separate)
165
166	Input line:
167	`15.04.2025 ; TECHNIKER KRANKENKASSE ; LASTSCHRIFT ; PV BEITRAG ; -147.00 ; EUR`
168
169	Reasoning:
170	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.
171
172	Classification: EXCLUDE -- Pflegeversicherung. Fully deductible (no cap).
173
174	### Example 3 -- KSK debit (artist member)
175
176	Input line:
177	`15.03.2025 ; KUENSTLERSOZIALKASSE ; LASTSCHRIFT ; BEITRAG MAERZ ; -551.25 ; EUR`
178
179	Reasoning:
180	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.
181
182	Classification: EXCLUDE -- KSK contribution. Tax treatment: health portion fully deductible as Basiskrankenversicherung; pension portion deductible as Altersvorsorgeaufwendungen.
183
184	### Example 4 -- Berufsgenossenschaft annual invoice
185
186	Input line:
187	`30.04.2025 ; VBG VERWALTUNGS-BG ; UEBERWEISUNG ; BEITRAG 2024 ; -85.00 ; EUR`
188
189	Reasoning:
190	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.
191
192	Classification: EXCLUDE -- accident insurance. Deductible within EUR 2,800 sonstige Vorsorgeaufwendungen cap (but this cap is usually consumed by KV/PV).
193
194	### Example 5 -- Voluntary pension payment (Deutsche Rentenversicherung)
195
196	Input line:
197	`28.02.2025 ; DEUTSCHE RENTENVERSICHERUNG BUND ; UEBERWEISUNG ; FREIWILLIGER BEITRAG FEB ; -500.00 ; EUR`
198
199	Reasoning:
200	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.
201
202	Classification: EXCLUDE -- voluntary pension contribution. 100% deductible as Altersvorsorgeaufwendungen (within EUR 29,344 single / EUR 58,688 married cap).
203
204	### Example 6 -- Finanzamt (income tax, NOT social contribution)
205
206	Input line:
207	`10.03.2025 ; FINANZAMT MUENCHEN ; LASTSCHRIFT ; EST VORAUSZAHLUNG Q1 ; -3,200.00 ; EUR`
208
209	Reasoning:
210	Matches "FINANZAMT" (pattern 3.7). This is an income tax prepayment, NOT a social contribution. Do not classify as social insurance.
211
212	Classification: EXCLUDE -- income tax. NOT a social contribution.
213
214	---
215
216	## Section 5 -- Tier 1 rules
217
218	### Rule 1 -- GKV contribution formula
219
220	```
221	Monthly_GKV = clamp(monthly_income, EUR 1,248.33, EUR 5,512.50) x (base_rate + Zusatzbeitrag)
222	```
223
224	Self-employed pay the FULL rate (no employer share).
225
226	### Rule 2 -- GKV rates (2025)
227
228	\| Component \| Rate \|
229	\|---\|---\|
230	\| Without sick pay (default for self-employed) \| 14.0% + Zusatzbeitrag \|
231	\| With sick pay \| 14.6% + Zusatzbeitrag \|
232	\| Average Zusatzbeitrag (2025) \| 2.5% \|
233
234	### Rule 3 -- Pflegeversicherung rates (2025)
235
236	\| Children (under 25) \| Rate \|
237	\|---\|---\|
238	\| 0 (childless, age 23+) \| 4.2% \|
239	\| 1 \| 3.6% \|
240	\| 2 \| 3.35% \|
241	\| 3 \| 3.1% \|
242	\| 4 \| 2.85% \|
243	\| 5+ \| 2.6% \|
244
245	Same assessment base as GKV (EUR 1,248.33 to EUR 5,512.50 monthly). Full rate for self-employed (no employer share).
246
247	### Rule 4 -- Pension (Rentenversicherung)
248
249	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.
250
251	### Rule 5 -- KSK members pay approximately half
252
253	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).
254
255	### Rule 6 -- Kuenstlersozialabgabe (client/Verwerter)
256
257	Businesses commissioning artistic/literary/journalistic work pay 5.0% levy on fees paid. Bagatellgrenze: EUR 700/year. Reporting deadline: 31 March following year.
258
259	### Rule 7 -- GKV provisional and final assessment
260
261	Provisional contributions based on estimated income. Recalculated retroactively after Einkommensteuerbescheid. Overpayments refunded; underpayments demanded. Bescheid must be submitted to Krankenkasse within 3 years.
262
263	### Rule 8 -- Every person must have health insurance
264
265	There is no opt-out. Self-employed can freely choose GKV or PKV (the JAEG threshold applies only to employees).
266
267	### Rule 9 -- Tax deductibility (Vorsorgeaufwendungen)
268
269	\| Contribution \| Deductibility \|
270	\|---\|---\|
271	\| Basiskrankenversicherung (GKV or PKV base) \| Fully deductible, no cap \|
272	\| Pflegeversicherung \| Fully deductible, no cap \|
273	\| Rentenversicherung (statutory or Ruerup) \| 100% deductible (since 2023), within EUR 29,344 cap \|
274	\| Other insurance (accident, supplementary) \| Within EUR 2,800 cap (self-employed) \|
275
276	### Rule 10 -- Payment schedule
277
278	\| Branch \| Due \| Method \|
279	\|---\|---\|---\|
280	\| GKV + PV \| 15th of each month (for current month) \| Lastschrift or bank transfer \|
281	\| Pension (voluntary) \| End of each month \| Bank transfer \|
282	\| KSK \| Mid-month \| KSK direct debit \|
283	\| BG \| Annual (some quarterly) \| BG invoice \|
284
285	---
286
287	## Section 6 -- Tier 2 catalogue
288
289	### T2-1 -- Hauptberuflich vs Nebenberuflich (side business alongside employment)
290
291	Trigger: Client is employed full-time with a side freelance business.
292	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.
293	Action: Flag for reviewer. Case-specific assessment required.
294
295	### T2-2 -- PKV to GKV switching
296
297	Trigger: PKV client wants to switch to GKV.
298	Issue: Very restricted. Generally impossible after age 55. Must demonstrate becoming employed with income below JAEG.
299	Action: Escalate to Steuerberater. Do not advise switching is possible.
300
301	### T2-3 -- KSK eligibility determination
302
303	Trigger: Client's profession may or may not qualify for KSK.
304	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.
305	Action: Flag for reviewer. Do not assume eligibility.
306
307	### T2-4 -- Scheinselbstaendigkeit (false self-employment)
308
309	Trigger: Client earns >5/6 of income from one client and has no employees.
310	Issue: Triggers arbeitnehmeraehnliche Selbstaendigkeit under SGB VI Section 2 (mandatory pension) and potential reclassification.
311	Action: Escalate immediately. Severe financial exposure.
312
313	### T2-5 -- Handwerker pension after 18 years
314
315	Trigger: Skilled craftsperson with 216+ months of mandatory pension.
316	Issue: May apply for exemption (Befreiungsantrag).
317	Action: Flag for reviewer to confirm eligibility.
318
319	### T2-6 -- GKV retroactive adjustment
320
321	Trigger: Einkommensteuerbescheid shows significant income deviation from provisional estimate.
322	Issue: Krankenkasse recalculates retroactively. Underpayments demanded.
323	Action: Advise client to submit Bescheid promptly and reserve funds.
324
325	---
326
327	## Section 7 -- Excel working paper template
328
329	```
330	GERMANY SOCIAL CONTRIBUTIONS -- WORKING PAPER
331	Client: [name]
332	Tax Year: [year]
333	Prepared: [date]
334
335	INPUT DATA
336	Insurance type: [GKV / PKV]
337	Krankenkasse name: [____]
338	Zusatzbeitrag: [____]%
339	Monthly income: EUR [____]
340	Number of children (under 25): [____]
341	Age: [____]
342	Profession: [____]
343	KSK member: [YES/NO]
344	Pension: voluntary/mandatory: [____]
345
346	GKV COMPUTATION
347	Assessment base (clamped): EUR [____]
348	KV rate: [____]%
349	Monthly KV: EUR [____]
350	PV rate: [____]%
351	Monthly PV: EUR [____]
352	Total KV + PV monthly: EUR [____]
353	Total KV + PV annual: EUR [____]
354
355	PENSION COMPUTATION
356	Type: [Voluntary / Mandatory / KSK]
357	Monthly contribution: EUR [____]
358	Annual contribution: EUR [____]
359
360	OTHER
361	BG contribution: EUR [____]
362	Arbeitslosenversicherung: EUR [____]
363
364	TOTAL ANNUAL CONTRIBUTIONS: EUR [____]
365
366	TAX DEDUCTIBILITY (ANLAGE VORSORGEAUFWAND)
367	Basiskrankenversicherung: EUR [____] (fully deductible)
368	Pflegeversicherung: EUR [____] (fully deductible)
369	Rentenversicherung: EUR [____] (deductible within cap)
370	Other (BG, supplementary): EUR [____] (within EUR 2,800 cap)
371
372	REVIEWER FLAGS
373	[List any Tier 2 flags]
374	```
375
376	---
377
378	## Section 8 -- Bank statement reading guide
379
380	### How German social contribution debits appear
381
382	GKV Krankenkasse debits:
383	- Description: Krankenkasse name + "BEITRAG" or "LASTSCHRIFT" or "KV BEITRAG"
384	- Timing: 15th of each month (for the current month)
385	- Amount: Consistent monthly amount (changes only when income reassessed)
386	- Some Kassen combine KV + PV in one debit; others show two debits
387
388	KSK debits:
389	- Description: "KUENSTLERSOZIALKASSE" or "KSK"
390	- Timing: Mid-month
391	- Amount: Varies by declared income and chosen Krankenkasse
392
393	Deutsche Rentenversicherung:
394	- Description: "DEUTSCHE RENTENVERSICHERUNG" or "DRV BUND"
395	- Timing: Monthly (end of month for voluntary)
396	- Amount: Fixed chosen amount between EUR 100.07 and EUR 1,497.30
397
398	Berufsgenossenschaft:
399	- Description: BG name + "BEITRAG" + year
400	- Timing: Annual (typically Q1/Q2 for prior year)
401	- Amount: Varies by risk class and income
402
403	Key identification tips:
404	1. GKV debits are the most frequent -- monthly on the 15th
405	2. KSK debits combine health + pension (member share only)
406	3. BG debits are annual or quarterly and often reference the prior year
407	4. Finanzamt debits are TAX, not social contributions -- do not confuse
408	5. Provisional GKV amounts may be retroactively adjusted
409
410	---
411
412	## Section 9 -- Onboarding fallback
413
414	If the client provides only a bank statement:
415
416	1. Scan for Krankenkasse debits -- identify the health insurer and monthly amount
417	2. Determine GKV or PKV -- Krankenkasse names (TK, AOK, Barmer, etc.) = GKV; Allianz PKV, Debeka, DKV = PKV
418	3. Identify KSK if present -- KSK debits indicate artist/writer/journalist status
419	4. Sum annual contributions -- total GKV + PV + pension + BG
420	5. Flag: "Social contribution classification derived from bank statement patterns. Actual Zusatzbeitrag, income assessment base, and pension obligation type have not been independently verified. Reviewer must confirm before Anlage Vorsorgeaufwand is completed."
421
422	---
423
424	## Section 10 -- Reference material
425
426	### Contribution ceilings and minimums (2025)
427
428	\| Parameter \| KV/PV \| Pension \|
429	\|---\|---\|---\|
430	\| BBG monthly \| EUR 5,512.50 \| EUR 8,050.00 \|
431	\| BBG annual \| EUR 66,150.00 \| EUR 96,600.00 \|
432	\| Minimum (monthly, GKV self-employed) \| EUR 1,248.33 \| EUR 100.07 (voluntary) \|
433	\| JAEG (employees only) \| EUR 73,800.00 \| N/A \|
434
435	### Test suite
436
437	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.
438
439	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.
440
441	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.
442
443	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.
444
445	Test 5: Handwerker, 5 years in, income EUR 4,500/month. -> Mandatory pension: EUR 837.00/month.
446
447	Test 6: Employed full-time + side freelance EUR 8,000/year. -> If nebenberuflich: no separate GKV on freelance income. Flag T2.
448
449	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.
450
451	Test 8: Kuenstlersozialabgabe: agency paid EUR 15,000 to freelancers. -> 5.0% = EUR 750 due by 31 March.
452
453	### Prohibitions
454
455	- NEVER compute without knowing GKV or PKV
456	- NEVER apply 50% KSK subsidy to Pflegeversicherung -- KSK members pay full PV
457	- NEVER assume pension is voluntary without checking profession
458	- NEVER tell GKV self-employed they can contribute below minimum base
459	- NEVER advise PKV-to-GKV switching is straightforward
460	- NEVER compute PKV premiums -- they are individual and risk-based
461	- NEVER advise electing Pflichtversicherung auf Antrag without emphasizing it is IRREVOCABLE
462	- NEVER ignore the Zusatzbeitrag
463	- NEVER present GKV provisional contributions as final
464	- NEVER conflate KV/PV BBG (EUR 5,512.50) with RV BBG (EUR 8,050)
465	- NEVER advise on Scheinselbstaendigkeit without escalating
466
467	---
468
469	## Disclaimer
470
471	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.
472
473	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
474

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Use this skill whenever asked about German social insurance contributions (Sozialversicherungsbeitraege) for self-employed individuals, freelancers (Freiberufler), or sole proprietors (Einzelunternehmer). Trigger on phrases like "German health insurance", "Krankenversicherung", "GKV", "PKV", "Pflegeversicherung", "Rentenversicherung", "KSK", "Kuenstlersozialkasse", "Berufsgenossenschaft", "Unfallversicherung", "social contributions Germany", "Krankenkasse debit", or any question about German social insurance obligations. Also trigger when classifying bank statement transactions showing Krankenkasse debits, KSK direct debits, Berufsgenossenschaft invoices, or Deutsche Rentenversicherung payments. ALWAYS read this skill before touching any German social contribution work.

DEty-2025

4 of 7 in the DE workflow: