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For self-employed persons
Contributions of self-employed persons
Determination of the relevant income



Determination of the relevant income
Decisive for the determination of the income subject to social security contributions is the legally binding assessment drawn up by the tax authorities.
If the tax authorities are unable to report, the compensation office itself assesses the relevant income and the equity invested in the business.
Related topics
- Beginning of the contribution obligation
- End of the contribution obligation
- Determination of the relevant income
- Avoid paying interest on arrears
- Differences with salary persons
For self-employed persons