Mandatory Retirement Provision for Self-Employed 2026: What to Expect
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The planned mandatory insurance for self-employed is taking shape. Who is affected and which alternatives to statutory pension are accepted.
Mandatory Retirement Provision for Self-Employed from 2026
The federal government has set the course with Pension Package II: solo self-employed without mandatory retirement provision are to be required to save for old age. The goal: prevent old-age poverty among self-employed who currently pay into neither a professional pension fund nor the statutory pension insurance (GRV).
Who Is Affected?
- Solo self-employed: Freelancers and business owners without employees who are not already covered through a professional pension fund.
- Gig workers and platform workers: People working through digital platforms who are formally self-employed.
- Self-employed as secondary occupation: If self-employment is the main activity and no other protection exists.
Not affected are self-employed who are already mandatorily insured (e.g., craftsmen, artists through KSK) or covered through a professional pension fund.
The Default: Statutory Pension Insurance
Those who cannot prove alternative provision will be automatically enrolled in the GRV. The minimum contribution is currently approx. 96.72 euros/month.
Opt-Out: Alternative Private Provision
Self-employed can be exempted from GRV obligation if they prove private retirement provision meeting three requirements:
- Insolvency protection: The product must be protected from creditor access.
- Lifetime annuity: A lifelong monthly pension payment must be guaranteed.
- Above basic security level: The guaranteed pension must exceed the basic security level in old age.
Rürup Pension as Preferred Alternative
The basic pension (Rürup) meets all three opt-out criteria and offers significant tax advantages: Up to 29,344 euros per year (singles) are 100% tax-deductible as special expenses since 2023.
Grace Period for Founders: 3 Years
New business founders receive a grace period of 3 years from starting their self-employed activity.
Sources: Pension Package II (Federal Government), German Pension Insurance, Federal Ministry of Finance
Plan your retirement: Calculate your pension gap with the Pension Calculator.
Sources & References (2026)
All calculations are based on the official legal provisions for 2026. Despite careful research, no guarantee is given for correctness. This calculator does not replace professional tax advice.