BureauzillaHow Are Krankenkasse Contributions Calculated for Self-Employed Freelancers?
Vorläufig vs endgültig, Mindestbemessung, Beitragsbemessungsgrenze, and the Steuerbescheid loop.
Real question behind every Beitragsbescheid: How does my Krankenkasse invent this number?
For freiwillig gesetzlich versicherte Selbstständige, contributions are income-based, then capped and floored.
The formula shape (GKV)
Insurers (AOK, TK, and peers) combine:
- Base KV rate (e.g. 14.0% without Krankengeld claim, or 14.6% with general Krankengeld from day 43; confirm your tariff)
- Kassenindividueller Zusatzbeitrag
- Pflegeversicherung (rate depends on child status / age)
Applied to beitragspflichtige Einnahmen: self-employed income plus other livelihood income the insurer counts (rent, capital, pensions, etc.), up to the Beitragsbemessungsgrenze.
AOK states for 2026:
- Monthly Beitragsbemessungsgrenze: 5,812.50 €
- Monthly Mindestbemessungsgrundlage: 1,318.33 € (you pay as if you earn at least this, even if Gewinn is lower)
Exact euro amounts change yearly. Always read the current Bescheid and your insurer's page.
Vorläufig, then endgültig
Contributions start vorläufig from your last Steuerbescheid or a founding estimate. When the Einkommensteuerbescheid for that year arrives, the insurer recalculates endgültig. That produces Erstattung or Nachzahlung. This is normal admin, not a moral judgment.
AOK: submit the Steuerbescheid within three years after the calendar year ends. Miss that window and many funds default you toward Höchstbeitrag until you fix the file. That letter is the one freelancers panic about; the fix is still "send the Bescheid," not "ignore and hope."
What to do when the number feels wrong
- Compare the insurer's Einkommen figure to your Steuerbescheid Zeilen.
- Check whether they included Vermietung / Kapital that belongs in the Bemessung.
- If Gewinn crashed (>25% drop is a common insurer threshold for interim relief), ask about a temporary reduction with a Finanzamt Vorauszahlungsbescheid as proof.
- Reply by the deadline with documents, not essays.