When am I compulsorily insured in the statutory pension insurance?

Compulsory members of the statutory pension insurance are:

• Employees in regular employment,
• 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,
• People with disabilities in sheltered workshops and similar institutions,
• Unemployed persons receiving state benefits,
• Self-employed persons subject to pension insurance.

Exemption from statutory pension insurance

Are you exempt from pension insurance? In this case, you can claim contributions to a substitute life insurance policy for tax purposes. This also applies to voluntary contributions to the statutory pension insurance or to occupational pension schemes. Make sure to deduct tax-free employer contributions or reimbursements.

Tip: Deduct voluntary contributions

You can also deduct voluntary contributions to the statutory pension insurance, e.g. for continued insurance or to secure an incapacity pension. As a mini-jobber, you can enter your employee contribution if you have opted not to be exempt from pension insurance.

The contributions are subject to the maximum amount for pension expenses. In 2025, up to 29.344 Euro for singles and 58.688 Euro for married couples can be deducted. These contributions have a 100% tax-reducing effect.