Exemption from German pension insurance for single-client self-employed — form V0050
Anyone who works with no employee subject to insurance, permanently and essentially for only ONE client, is compulsorily insured in the German statutory pension scheme by law (§ 2 sentence 1 no. 9 SGB VI) — but can apply for exemption with form V0050 in exactly two cases: for three years after FIRST taking up such an activity (business founders), or after reaching age 58 if, following an earlier self-employed activity, they become insured in this way for the first time (§ 6(1a) sentence 1 SGB VI). Exemption is only granted on application (§ 6(2) sentence 1 SGB VI). The deadline is what matters: applied for within THREE MONTHS, it takes effect from when the conditions are met — later, only from receipt of the application (§ 6(4) sentence 1 SGB VI), and contributions remain due for the period in between.
Up to date for 2025 — verified on September 23, 2026Official formGuide: about 35 min
This content is part of the path: Social security cover as a self-employed person· Step 6 of 7· Next step: Opting into German statutory pension insurance as a self-employed person
Deadlines
- Exemption application: within three months, so it takes effect from the start
- § 6(4) sentence 1 SGB VI — otherwise the exemption only takes effect from receipt of the application
- Reporting the insurance obligation: within three months of starting the activity
- § 190a(1) sentence 1 SGB VI — a separate duty of group no. 9, alongside the exemption application
- Founder exemption: ends three years after first taking up the activity
- § 6(1a) sentence 1 no. 1 SGB VI — the exemption under no. 2 (from 58) states no such period
- Afterwards: half contribution base until the end of three calendar years after the starting year
- § 165(1) sentence 2 SGB VI — this runs in calendar years, the exemption in years from the start date; months at the half base may lie in between
Documents to prepare
- Pension insurance number (Rentenversicherungsnummer)
- Date you started the self-employed activity and trade registration or equivalent proof
- Contracts with the client (framework, project, service or work contract)
- Short description of the activity and how you act as an entrepreneur (capital invested, costing, pricing, advertising, turning down work)
- Details of any employees and apprentices
- For a company or partnership: the partnership or articles agreement
- Decisions on any start-up grant (Gründungszuschuss) or bridging allowance received, and any earlier status decision
- For the exemption from age 58: evidence of the earlier self-employed activity
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Who this applies to
- Self-employed people who regularly employ no employee subject to insurance in connection with their activity AND work permanently and essentially for only one client (§ 2 sentence 1 no. 9 SGB VI) — only this group can apply (§ 6(1a) sentence 1 SGB VI)
- Founders taking up such an activity for the FIRST time: exemption for three years (§ 6(1a) sentence 1 no. 1 SGB VI) — likewise when taking up a SECOND activity of this kind (sentence 2)
- Anyone who, after reaching age 58 and following an earlier self-employed activity, becomes insured under no. 9 for the first time (§ 6(1a) sentence 1 no. 2 SGB VI)
- Partners: the company's clients count as their clients, and the company's employees count as their employees (§ 2 sentence 1 no. 9 and sentence 2 no. 3 SGB VI)
- NOT anyone working for several clients or employing an employee subject to insurance — then there is no obligation under no. 9 in the first place, and nothing to be exempted from. Apprentices count as employees here; marginal (mini-job) employees do not (§ 2 sentence 2 nos. 1 and 2 SGB VI)
- NOT teachers, educators, carers, midwives or tradespeople: the exemption under § 6(1a) SGB VI only applies to group no. 9
- NOT anyone who merely renames their existing business or does not substantially change its purpose — that is not a new start (§ 6(1a) sentence 3 SGB VI)
- NOT the right route if you in fact work like an employee: that is a question of employment status, not of exemption
Worked example
Nina Albers goes freelance as a database developer with one main client
Nina was previously employed and works freelance from 1 March 2026, with no staff of her own and essentially for only one software company. That makes her compulsorily insured by law under § 2 sentence 1 no. 9 SGB VI. As it is her first activity of this kind, she can be exempted for three years (§ 6(1a) sentence 1 no. 1 SGB VI). She reports and files form V0050 on 20 April 2026, within three months: the exemption therefore takes effect from when the conditions were met, from 1 March 2026 (§ 6(4) sentence 1 SGB VI). Had she waited until July, she would only have been exempt from receipt of the application, and contributions for the months before would have remained due. The exemption ends three years after she started, at the end of February 2029. If Nina is still working essentially for that one client, she becomes compulsorily insured from March 2029 — and because § 165(1) sentence 2 SGB VI counts until the end of three calendar years after the starting year, i.e. until the end of 2029, earned income equal to 50 per cent of the reference amount (Bezugsgröße) applies for March to December 2029, or the full reference amount on her application. From 2030 the base is the reference amount or her proven earned income (sentence 1 no. 1). The exemption only covers this activity (§ 6(5) sentence 1 SGB VI).
How to fill it in, step by step
- Check whether you are insured under § 2 sentence 1 no. 9 SGB VI at all: no employee subject to insurance (apprentices count, mini-jobbers do not) and permanently essentially one client.
- Identify your ground for exemption: first (or second) start of such an activity, or reaching age 58 after an earlier self-employed activity (§ 6(1a) sentences 1 and 2 SGB VI).
- Check that this is a genuine new start and not a business that has merely been renamed or whose purpose has barely changed (§ 6(1a) sentence 3 SGB VI).
- Open application form V0050 at the Deutsche Rentenversicherung — online via eAntrag or as a PDF; according to the Deutsche Rentenversicherung, your pension insurance number is all you need to start the online form.
- Enclose your contracts with the client and describe your activity and how you act as an entrepreneur, so the insurance institution can decide (§ 6(3) sentence 1 SGB VI).
- File the application within three months so that the exemption takes effect from the start (§ 6(4) sentence 1 SGB VI), and report within the same period (§ 190a(1) sentence 1 SGB VI).
- Note when the exemption ends (three years after you started) and then check whether the conditions of no. 9 still apply — with a half contribution base until the end of the third calendar year after the starting year (§ 165(1) sentence 2 SGB VI).
Good to know
- Exemption presupposes an existing insurance obligation: anyone with several clients or an employee subject to insurance is not insured under no. 9 at all.
- The exemption is limited to the self-employed activity concerned (§ 6(5) sentence 1 SGB VI) — it does not extend to another activity subject to insurance.
- The pension insurance institution decides on the exemption (§ 6(3) sentence 1 SGB VI); the insured person's application is a precondition (§ 6(2) sentence 1 SGB VI).
- The founder exemption applies correspondingly when taking up a SECOND activity of this kind (§ 6(1a) sentence 2 SGB VI) — the wording mentions no third.
- The exemption from 58 requires an EARLIER self-employed activity (§ 6(1a) sentence 1 no. 2 SGB VI). Anyone who becomes insured under no. 9 for the first time straight from employment relies on the founder exemption under no. 1, which has no age condition.
- According to the Deutsche Rentenversicherung, compulsorily insured people must report within three months of starting; missing the deadline risks back-payment of contributions and, in some cases, fines.
- For its duration, the exemption means no protection built on compulsory contributions. According to the Deutsche Rentenversicherung, a reduced earning capacity pension generally requires three years of compulsory contributions in the five years before the loss of earning capacity — a long exemption can cost that protection.
Common mistakes
- Applying after more than three months and expecting exemption from day one. It then only takes effect from receipt of the application (§ 6(4) sentence 1 SGB VI).
- Applying for exemption despite having several clients. Then there is no insurance obligation under § 2 sentence 1 no. 9 SGB VI in the first place.
- Assuming the founder exemption as a teacher, carer or tradesperson. § 6(1a) SGB VI only applies to group no. 9.
- Presenting a change of company name as a new start. A business merely renamed or whose purpose has not substantially changed is not a new start (§ 6(1a) sentence 3 SGB VI).
- Hiring a mini-jobber to escape no. 9. Marginal employees do not count as employees for this provision (§ 2 sentence 2 no. 2 SGB VI).
- Forgetting to report because you want to be exempted anyway. § 190a(1) sentence 1 SGB VI requires group no. 9 to report within three months.
- Confusing the end of the exemption with the end of the half contribution base. The exemption counts three years from the start, the half base three calendar years after the starting year (§ 165(1) sentence 2 SGB VI).
Frequently asked questions
I work almost entirely for one client. Do I have to pay pension contributions?
If you also regularly employ no employee subject to insurance, you are compulsorily insured by law under § 2 sentence 1 no. 9 SGB VI. As a founder, you can be exempted for three years after first taking up the activity (§ 6(1a) sentence 1 no. 1 SGB VI).
From when does the exemption apply?
From when the conditions for exemption are met, if you apply within three months; otherwise from receipt of the application (§ 6(4) sentence 1 SGB VI).
What happens after the three years?
The founder exemption ends. If you still work with no employee subject to insurance, essentially for one client, you are compulsorily insured — until the end of three calendar years after the starting year on a base of 50 per cent of the reference amount, or the full amount on application (§ 165(1) sentence 2 SGB VI).
I am 60 and have always been employed. Does the exemption from 58 apply to me?
No: § 6(1a) sentence 1 no. 2 SGB VI requires an earlier self-employed activity. If this is your first activity under no. 9, however, the three-year founder exemption under no. 1, which has no age condition, may apply.
I am starting a business for the second time. Do I get another three years?
Yes, § 6(1a) sentence 2 SGB VI applies the founder exemption correspondingly to taking up a second activity of this kind — but not if the existing business was merely renamed or its purpose not substantially changed (sentence 3).
Does the exemption also cover a side activity?
No. It is limited to the self-employed activity concerned (§ 6(5) sentence 1 SGB VI).
Go further
Related forms
- Compulsory pension insurance for the self-employed in Germany — registering with V0020
- German status determination procedure (Statusfeststellung) — freelancer or employee?
- Applying for Germany's start-up grant — from unemployment benefit to self-employment
- Opting into German statutory pension insurance as a self-employed person
- Getting German pension contributions refunded (V0900, resident in Germany)
- Pension insurance for tradespeople in Germany — questionnaire V0010
Official sources
- § 6 SGB VI — Exemption from compulsory insurance (subs. 1a, 2 to 5; Gesetze im Internet, Federal Ministry of Justice) — September 23, 2026
- § 2 SGB VI — Self-employed persons (sentence 1 no. 9 and sentence 2) — September 23, 2026
- § 190a SGB VI — Reporting obligation of insured self-employed persons — September 23, 2026
- § 165 SGB VI — Contributory income of self-employed persons — September 23, 2026
- Deutsche Rentenversicherung — Self-employed persons (single-client self-employed, reporting, reduced earning capacity) — September 23, 2026
- Deutsche Rentenversicherung — V0050 form page (version 17, as of 20.11.2025) — September 23, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.