Compulsory Pension Insurance for the Self-Employed (§ 2 SGB VI)
In principle, self-employed individuals in Germany are not automatically subject to compulsory coverage under the statutory pension insurance scheme. However, the Sixth Social Code (SGB VI) mandates compulsory membership for certain professional groups.
1. Self-Employed Persons Subject to Compulsory Insurance under § 2 SGB VI
By law, the following groups of self-employed individuals, among others, are subject to compulsory pension insurance:
Teachers and educators who do not employ mandatory-insured employees, e.g., private music teachers, tutors, yoga instructors, or coaches.
Self-employed caregivers who do not employ mandatory-insured employees.
Artists and publicists covered by the Künstlersozialkasse (KSK).
Craftspeople under certain conditions.
Self-employed individuals who work long-term and predominantly for a single client and do not employ mandatory-insured employees; in practice, this often includes IT consultants, programmers, or other solo self-employed professionals.
Predominantly = At least 5/6 of business revenue comes from a single client.
Generally, no long-term activity if it is limited to one year and there is no reasonable prospect of an extension.
(False self-employment is not self-employment but employment; it does not fall under § 2 SGB VI but under § 7 SGB IV.)
2. Exemptions from Compulsory Insurance
Under certain conditions, self-employed individuals can be exempted from compulsory pension insurance:
Craftspeople after 18 years of mandatory insurance.
Self-employed professionals with a professional pension scheme (e.g., doctors, lawyers, architects).
Proof of a comparable retirement plan (however, this regulation is not uniformly recognized).
Start-up entrepreneurs for a period of 3 years, if applied for in time; otherwise, the exemption period is shortened.
3. Contribution Amount and Payment
Contributions to the statutory pension insurance are based on the current contribution rate (2024: 18.6% of income).
A minimum contribution assessment basis applies (2024: approx. €1,300 per month), ensuring that even low-income self-employed individuals must pay at least a minimum contribution.
4. Voluntary Pension Insurance for the Self-Employed
Self-employed individuals not subject to compulsory insurance can voluntarily contribute to the statutory pension insurance.
Conclusion
In summary, self-employed individuals are not generally subject to compulsory pension insurance, but certain professional groups are legally required to participate. However, there are exemption options as well as the possibility of voluntary contributions to secure one’s retirement.
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