Health Insurance Contributions for Self-Employed Persons

Self-employed persons can reduce their health insurance contributions

The contributions of self-employed persons is calculated as a percentage of their income. The basis for the calculation is the contribution rate of the chosen health insurance fund. A cap of 4987.50 euros per month applies. Even if the insured person earns more, the contributions do not increase any further.

On the other hand, a notional minimum income of 1178,33 euros per month applies to self-employed persons. Even if the self-employed person earns less than this amount, this minimum income is used for calculating contributions. When calculating the income of the self-employed person, all types of income provided for under income tax law are taken into account.

Self-employed persons are not subject to compulsory insurance, but can take out statutory insurance "voluntarily". This only applies to self-employed persons who were statutorily insured when they became self-employed and have continued to be statutorily insured. Self-employed persons who come from abroad can choose between statutory and private health insurance. Those who have opted for private health insurance can no longer switch to a statutory health insurance fund.

Self-employed persons and freelancers can choose between the general contribution rate and the reduced contribution rate. The general contribution rate covers payment of sick pay from the seventh week of illness. Those who wish to forgo sick pay can pay the reduced contribution rate of 14.0 percent, plus the additional contribution. The table below shows the minimum and maximum contribution without entitlement to sick pay.

The basis for calculating the contribution is the income tax assessment. Self-employed persons initially pay a provisional contribution based on estimated income. They must then submit the income tax assessment to the health insurance fund within three years for the year in question. The health insurance fund then determines the final contribution. If this deadline is missed, the insured persons concerned must pay the maximum rate for the year in question.

Contributions therefore vary greatly depending on income. The higher the income, the greater the savings when choosing a low-cost health insurance fund. The following table showing the three nationwide health insurance companies with the lowest contributions illustrates this:

Health Insurance Contribution rate Minimum contribution Maximum contribution Membership application
BKK firmus 14,90 % 175,57 € 771,08 € Join»
hkk Krankenkasse 14,98 % 176,51 € 775,22 € Join»
Audi BKK 15,00 % 176,75 € 776,25 € Join»
Techniker Krankenkasse (TK) 15,20 % 179,11 € 786,60 € Join»
HEK - Hanseatische Krankenkasse 15,30 % 180,28 € 791,78 € Join»
BKK VerbundPlus 15,35 % 180,87 € 794,36 € Join»
R+V Betriebskrankenkasse 15,40 % 181,46 € 796,95 € Join»
BKK ProVita 15,49 % 182,52 € 801,61 € Join»
IKK gesund plus 15,49 % 182,52 € 801,61 € Join»
Mobil Krankenkasse 15,49 % 182,52 € 801,61 € Join»