Auswirkungen einer Einbeziehung der Selbständigen in die Gesetzliche Rentenversicherung

This study analyses the theoretical and empirical effects of an inclusion of self-employed persons in the German Pension System. First, the theoretical consequences for the contribution rate are analyzed using a simple OLG model. Second, the implications for the contribution rate are simulated for different scenarios using the pension simulation model MEA-Pensim. It appears that in the short and middle run the inclusion of the self-employed persons leads to a reduction of the contribution rate. The degree of this temporary effect depends essentially on the assumed contribution assessment basis, the size and characteristics of the included group of people (all self-employed persons or only the self-employed persons without employees), and the age at which for older currently self-employed persons a preservation of the status quo will be established (inclusion of self-employed persons under the age of 50 or the age of 30). The maximal contribution rate effect arises with 1.3 percent points by including all self-employed persons with the net income as contribution basis. In this case the standard pension level would be 2.1 percent points higher. In the long run (until 2060) and independently of the underlying assumptions the contribution rate reaches the same level compared to a status quo scenario where the self-employed persons are still exempt. Given a higher life expectancy for the selfemployed their inclusion increases the contribution rate slightly in the long run. In terms of people who are already insured by the German pension system the reform has positive effects with regard to efficiency. Furthermore the equal treatment between generations improves for those who are already insured.