Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed)
    Sozialversicherungspflichtabgaben der Selbständigen
    DE - Germany
    EUR
    Date
    Year
    2018/01/01
    2018/03/09 11:52:54

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    DE - Germany
    No Yes

    Taxpayers

    Business people (Gewerbetreibende) or members of the liberal professions
    Self-employed

    Coverage

    Self-employed pay social security contributions for :

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:
    Long-term care insurance

    Basis of assessment

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    0
    • Multiple caps:

    Surcharge

    Supplemental contribution to statutory health insurance
    • A % of the tax base :
    1 %
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d613cs
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    3,877
    0.1227 %
    0.3166 %
    2015
    3,828
    0.1256 %
    0.3274 %
    2014
    3,725
    0.1268 %
    0.3331 %
    2013
    3,647
    0.129 %
    0.3378 %
    2012
    3,696
    0.134 %
    0.3541 %
    2011
    3,678
    0.1361 %
    0.3654 %
    2010
    3,563
    0.1381 %
    0.376 %
    2009
    3,590
    0.1459 %
    0.3839 %
    2008
    3,593
    0.1403 %
    0.3719 %
    2007
    3,628
    0.1444 %
    0.3862 %
    2006
    3,555
    0.1485 %
    0.3983 %
    2005
    3,459
    0.1503 %
    0.4063 %
    2004
    3,354
    0.1477 %
    0.3993 %
    2003
    3,339
    0.1504 %
    0.3974 %
    2002
    3,311
    0.1499 %
    0.3999 %
    2001
    3,260
    0.1496 %
    0.3942 %
    2000
    3,419
    0.1615 %
    0.4046 %

    Footnotes