Update — September 2026. For the avoidance of doubt, the rates for self-insured people have not changed since this was written. They are 27.8% of the declared insurable income — 19.8% pension and 8% health — or 31.3% if you opt into sickness and maternity cover. What did change is the base: since 1 August 2026 the minimum monthly insurable income is EUR 620.20 (it was EUR 550.66 earlier in 2026), so the minimum monthly contribution is about EUR 172 without the optional cover and about EUR 194 with it. The maximum base is EUR 2,300. See the freelancer tax calculator for your own figure.
As of February 2025, self-employed individuals should review their social security contributions for the new year. The contribution rates themselves are not what changes: they remain 27.8% of the declared insurable income — 19.8% pension and 8% health — or 31.3% if you opt into sickness and maternity cover. What determines the amount due is the insurable income you declare, which cannot be lower than the minimum monthly base in force. Self-employed individuals will need to check their contributions carefully to stay compliant and avoid any potential penalties.
Because contributions are calculated on at least the minimum base, any increase in that base raises the minimum contribution and with it the overall cost for self-employed workers. In return, the contributions fund health insurance and pension entitlements, which benefit the self-employed in the long term. Understanding how the base and the rates work together is crucial for anyone who is self-employed to ensure financial stability and future security.