For clients and freelancers Indication

Bogus self-employment in Germany: checklist

Employment exists when someone works under instructions and is integrated into the organisation (section 7(1) SGB IV). Tick what applies to your assignment.

Your details

Signs of employment
Signs of self-employment
Pension insurance as a self-employed person
Bogus self-employment checkValues 2026

Result

Tendency–
Signs of employment–
Signs of self-employment–
Pension insurance under section 2 no. 9 SGB VI possible–

Explanation

If employment is established afterwards, the client must usually pay the total social security contributions for up to four years, and up to 30 years in case of intent (section 25 SGB IV). The checklist summarises the criteria used by the courts and the pension insurance; it does not replace an individual assessment.

Note: an indication, not legal or tax advice

This calculation is based on the general statutory rules and the values published for 2026. It is not legal, tax or payroll advice. Collective agreements, employment contracts and works agreements may provide more favourable rules.

Sources and values used

ItemValueSource
Employmentinstructions and integrationSGB IV, § 7 (Beschäftigung) (in German)
Status determinationapplication to the DRV clearing officeSGB IV, § 7a (Statusfeststellung) (in German)
Pension insurance for self-employedone client, no insured employeesSGB VI, § 2 Satz 1 Nr. 9 (in German)
Further sourceDeutsche Rentenversicherung – Statusfeststellung (in German)
Further sourceSGB IV, § 25 (Verjährung) (in German)

Sources checked on 15 October 2026.