Gross-net for self-employed individuals - Taxes and contributions for freelancers.
August 9, 2016 | 30,00 EUR | answered by Steuerberater Udo Glinka
Hello,
As a freelancer in the field of online marketing, I would have the opportunity to earn 4,000 euros gross. My question: What realistically would be left net? A very rough estimate is completely sufficient for me.
Status: Single, not affiliated with a church.
- How much would be the income tax + solidarity surcharge? Are there any other taxes?
- How high would be the monthly costs for insurances (health insurance, pension insurance, long-term care insurance, disability insurance) approximately?
- Is registering as a "freelancer" appropriate and the best choice?
Thank you for your help!
Dear questioner,
Based on the information provided by me, I would like to give you my initial assessment.
With a monthly gross turnover of 4,000 EUR, after deducting 19% sales tax, there remains a net turnover of approximately 3,361 EUR.
Extrapolated for the year, this would be 12 x 3,361 EUR = 40,332 EUR. If you deduct approximately 15% operating expenses, there would be a profit of around (40,332 - 6,050 = 34,283 EUR).
After deducting estimated special expenses of approximately 2,000 EUR, there would be a taxable income of approximately 32,000 EUR.
According to the income tax table, the average tax rate is 19.4%. This amounts to 6,208 EUR income tax and 341.44 EUR solidarity surcharge. Total burden 6,549.44 EUR.
This would leave a net income of 25,450 EUR per year. In the month, this would be approximately 2,120 EUR.
Please note that this calculation is very rough, as the actual number depends heavily on your personal circumstances, especially the type of social insurance you have and therefore the amount of your insurance contributions.
In terms of tax law, income from commercial or self-employed (freelance) activities are distinguished. Since online marketing does not fall under freelance activities, the classification as a business owner is accurate.
I hope that my explanations have been helpful to you.
Best regards,
Udo Glinka (Tax Advisor)
