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Self-employment and social security benefits

For self-employment, there are various special regulations in the area of social insurance that deviate from the rules for employed persons.

Self-employment

Whether self-employment exists under social security law is often the subject of dispute. Despite many cases from case law, the delimitation is often not easy.

In principle, however, the following questions can be used to guide the delimitation. If all three questions can be answered cumulatively with yes, a self-employed activity is usually present.

  • If there is a business or work-organizational dependency,
  • does the person participate in economic activity by using labor and capital in a freely determined self-organization and visibly to the outside world?
  • who bears the entrepreneurial risk?

The following characteristics also speak in favor of self-employment:

  • Equality with the person who placed the order
  • Bearing of business costs
  • Not being bound by instructions
  • Free choice of working hours

Contributions of the self-employed

Self-employed persons must also pay social insurance contributions. However, not for all branches of social insurance. Self-employed persons are only compulsorily insured for old age and survivors’ insurance, disability insurance and allowance for loss of earnings. Additionally also in the area of family allowances.

It is not possible to join the unemployment insurance. They can voluntarily join the occupational pension scheme.

The amount of the contributions to the individual insurance branches is determined by the income earned.

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