SteuerGo FAQs

(2023) When am I compulsorily insured in the statutory pension insurance?

Mandatory members of the statutory pension insurance include:

• All regular employees,
• Insured persons during the three-year child-raising period,
• Employees in marginal employment who do not opt out of pension insurance,
• Employees in the public sector,
• Disabled employees in sheltered workshops and similar institutions,
• Unemployed persons receiving state support,
• Self-employed persons subject to pension insurance.

Are you exempt from statutory pension insurance?
If you do not have to pay contributions to the statutory pension insurance because you are exempt, you can enter the contributions for a (exempting) life insurance policy. This also applies to contributions you pay to remain voluntarily insured in the statutory pension insurance or contributions to an insurance or pension group related to your profession. Remember to deduct tax-free employer subsidies or refunds of contributions before entering them.

Voluntary contributions: Here you can also deduct the contributions to the statutory pension insurance that you make voluntarily. This applies in the case of increased or continued insurance or if you pay voluntary contributions to maintain entitlement to a disability pension. If you, as a mini-jobber, do not exercise your right to opt out of pension insurance, please enter your employee share as well.

Voluntary contributions are also limited to the maximum amount for pension expenses. In 2023, pension contributions are deductible up to 26,528 Euro for singles and 53,056 Euro for married couples. These contributions have a 100% tax-reducing effect, contrary to initial plans.