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. There is no employer bearing contributions, the self-employed person pays them in full.
Contributions (GSVG)
The rates for 2026: pension insurance 18.5 %, health insurance 6.8 %, plus a fixed accident-insurance contribution and the self-employment provision of 1.53 %. The minimum contribution base is about EUR 551.10/month; in the first two years the health base is fixed at that minimum. Above the small-business limit VAT applies.
In the calculator
The GSVG system differs fundamentally from employees' ASVG and is modelled in the SVS & tax calculator: from your annual profit it computes the SVS contributions, the profit allowance and income tax down to the net. New self-employed and trade licence holders compute the same way.
Sources: GSVG, SVS "Beiträge 2026".