Sole proprietor / new self-employed

Definition

Sole proprietors (EPU) and new self-employed work on their own account and insure themselves under the GSVG via the SVS (§ 2 (1) GSVG). There is no employer bearing contributions: the self-employed person pays them in full, in 2026 18.50 % pension and 6.80 % health insurance on the profit (§ 27 GSVG).

Contributions and limits by year

The rules

• Accident insurance: a fixed contribution of €12.95 a month, whatever the profit.
• Self-employment provision: 1.53 % of the contribution base, the self-employed counterpart of the severance fund.
• The first two years: the health insurance base is fixed at the minimum contribution base of €551.10 a month.
• VAT: only applies above the small-business limit.
• In the calculator: the SVS and tax calculator works out the SVS contributions, the profit allowance and income tax down to the net from the annual profit. New self-employed and trade licence holders compute the same way.

See also

• SVS contribution base, how the profit becomes the contribution base.
• Start-up relief, what is cheaper in the first years.
• Small-business rule, up to which turnover no VAT is due.