New Sozialversicherung rates for 2026
What changes in FOP contributions from January — and how it will affect your monthly budget.
January in the life of a FOP begins not with plans but with a letter from SVS. It arrives quietly, without drama, and states the amount that now needs to be set aside each month. The good news: there is almost never anything unexpected in this letter — if you know what it consists of.
What changes is not the rate, but the base
The percentages themselves remain unchanged from year to year: pension insurance — 18.5 % of income, health insurance — 6.8 %, accident insurance — a fixed small monthly amount, plus 1.53 % into the Selbständigenvorsorge system. What is indexed is something else — the minimum assessment base from which SVS calculates contributions if your income falls below it.
In practical terms, this means that even in a modest year you pay not "zero" but a minimum — and that minimum grows slightly each year in line with the index. For the first year of activity this is the most common source of surprise: income has barely started, yet contributions are already due.
Why the bill arrives twice
SVS first issues advance contributions — calculated on data from the third preceding year. Once Finanzamt transmits your actual profit, a reassessment (Nachbemessung) follows: either an additional payment or a credit against future quarters. It is precisely this second letter that creates the reputation for "sudden" bills.
SVS does not penalise low income. It penalises the unexpected — which is why the only real precaution is a reserve, not hope.
What to do in January, not in December
Recalculate your monthly reserve immediately using the new base — roughly one third of the quarterly bill, set aside separately. If the year is shaping up worse than expected, submit a Herabsetzungsantrag: this is a legitimate way to reduce advance payments, not a way to defer a debt. If the year is shaping up better — conversely, it makes sense to voluntarily raise the base so as not to receive a large additional payment two years down the line.
The quarterly deadlines remain familiar: end of February, May, August, and November. One calendar reminder for four dates — and the letter from SVS ceases to be a surprise.
We handle filings for FOP and small companies — from a first EAR to Basispauschalierung. This rubric breaks down what the Finanzamt checks most often.