Self-employed persons

The contributory basis is the contribution-relevant income declared in the tax return for the calendar year in question.

The contributions to be paid by persons in self-employed and freelance occupations are calculated using the “final” or the “provisional” contributory basis.

Provisional contributory basis
As tax returns are submitted after the end of the year but contributions are to be paid for the concurrent year, a provisional contributory basis is first estimated.

There are two methods that can be used to estimate the provisional contributory basis. For more information on this aspect, please contact the Sozialversicherungsanstalt der gewerblichen Wirtschaft.

Final contributory basis
This is represented by the contribution-relevant income shown in the tax return for the year in question. When the final contributory basis is known, the insured person is credited for overpaid contributions or will be asked pay additional contributions to make up for any underpayment.