Bogus self-employment and pension insurance in Germany
Instructions and integration are the two indicators of employment named in § 7 SGB IV. The first module walks through the status determination procedure, shows when an application within one month postpones the start of compulsory insurance, and puts a figure on a back-payment with a four-year limitation period and only three pay runs for recourse. The second covers self-employed people who are still compulsorily insured, the 2026 standard contribution of €735.63 and the artists' social levy of 4.9 percent.
Intermediate2 modules43 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Social security cover as a self-employed person· Step 1 of 7· Next step: German pension contributions for the self-employed — standard, half-rate or income-based
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- distinguish employment from self-employment using the two statutory indicators of § 7 (1) SGB IV
- apply for a status determination at the Deutsche Rentenversicherung Bund and plan its course
- recognise the conditions under which compulsory insurance only starts with the decision
- put a figure on what a misclassification costs the client: back-payment, recourse, late-payment surcharges and limitation
- identify the groups of self-employed people compulsorily insured for pensions under § 2 SGB VI
- distinguish employee-like self-employed people from bogus self-employed people
- apply the exemptions of § 6 SGB VI and their application deadlines
- calculate the 2026 contribution of a compulsorily insured self-employed person under § 165 SGB VI
- tell compulsory insurance under the KSVG apart from the artists' social levy owed by clients
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountEmployed or self-employed: the test, the procedure and the back-paymentWhat you will be able to do
- distinguish employment from self-employment using the two statutory indicators of § 7 (1) SGB IV
- apply for a status determination at the Deutsche Rentenversicherung Bund and plan its course
- recognise the conditions under which compulsory insurance only starts with the decision
- put a figure on what a misclassification costs the client: back-payment, recourse, late-payment surcharges and limitation
- Module 222 minIncluded in the full courseCompulsory pension insurance for the self-employed and the artists' social insuranceWhat you will be able to do
- identify the groups of self-employed people compulsorily insured for pensions under § 2 SGB VI
- distinguish employee-like self-employed people from bogus self-employed people
- apply the exemptions of § 6 SGB VI and their application deadlines
- calculate the 2026 contribution of a compulsorily insured self-employed person under § 165 SGB VI
- tell compulsory insurance under the KSVG apart from the artists' social levy owed by clients
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (6)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (6)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.