In Germany, freelancers are generally not automatically subject to social security contributions, as they are not in an employment relationship. However, there are specific groups of freelancers for whom social security contributions are mandatory. The legal basis for this is found in various social security codes (Sozialgesetzbücher = SGB).
1. Pension Insurance Obligation (§ 2 SGB VI)
Some self-employed individuals are subject to mandatory statutory pension insurance, including:
Craftspeople with regulated trades
(e.g., masons, bakers)Teachers, educators, caregivers, as well as artists and journalists
Self-employed individuals with only one client and no employees subject to social insurance
These groups are required to register with the German Pension Insurance and pay contributions.
2. Health and Long-Term Care Insurance
Self-employed individuals are not automatically covered by statutory health insurance but must either voluntarily join a statutory health insurance scheme (§ 9 SGB V) or opt for private health insurance (§ 193 VVG – Insurance Contract Act). In the statutory health insurance scheme, there is a minimum assessment base, so even with low income, a minimum contribution must be paid.
3. Unemployment Insurance (§ 28a SGB III)
Self-employed individuals can voluntarily insure themselves against unemployment, provided they were previously in a social security obligation employment relationship (§ 28a SGB III).
4. Accident Insurance (§ 2 SGB VII)
Certain professional groups, such as craftsmen or artists, are compulsorily insured. Other self-employed individuals can voluntarily insure themselves with the professional association.
Conclusion
In summary, most self-employed individuals are not subject to mandatory social security contributions, except for certain professional groups, particularly those who are compulsorily insured in the pension insurance system.
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