Mandatory pension insurance for self-employed activity
Dear Sir or Madam,
I have the following questions regarding a possible compulsory pension insurance for self-employment activities.
Facts / Background:
1. Establishment as a technical consultant / advisory engineer in March 2013
2. No exemption from pension insurance obligation was requested. The self-employed individual is covered by unemployment insurance as a start-up.
3. The self-employed individual has been receiving project orders from company "X" since March 2013, which he carries out at company "Y". He submits offers and invoices to company "X". These are various consulting projects with a specified duration and scope in "consultant days". The compensation for the consulting services is based on a daily rate and corresponding proof of performance, in which both company "X" and company "Y" confirm that the self-employed individual is not subject to specific instructions from the client and that he is free to determine his own working hours. Additionally, it is agreed within the internal relationship between the self-employed individual and company X that all work materials necessary for fulfilling the order are provided by the self-employed individual.
I have the following questions regarding this:
1. Does the self-employed individual (start-up) have a (retroactive) pension insurance obligation?
2. If yes, to what extent do the contributions have to be paid retroactively? Based on the "company's profit" or alternatively at the level of half the reference amount (§ 165 para. 1 sentence 2 SGB VI)?
3. Can the self-employed individual avoid insurance obligations if he permanently employs a socially insured employee as of June 2014? If yes, does this also apply retroactively from March 2013? Is it possible for two self-employed individuals to employ each other as socially insured employees and thus avoid a possible pension insurance obligation?
Is it sufficient if the self-employed individual employs an employee on a 450-euro basis, who in turn does not exempt himself from pension insurance obligations?
Is it sufficient if the self-employed individual employs 2 marginally employed individuals who collectively earn over 450 euros in salary?
4. Can the self-employed individual avoid insurance obligations (retroactively) if he is directly commissioned by company Y from now on?
5. Does renting an office (outside the self-employed individual's home) have an impact on insurance obligations?
