Opinion on bogus self-employment: The same standard for everyone!

IT freelancers want to work independently on changing projects. They value freedom and personal responsibility, which also allows them to decide for themselves how to provide for their old age. The German Federal Pension Insurance (Deutsche Rentenversicherung, DRV) would like to receive pension insurance contributions from people whose work it regards as dependent. Between the understandable claims of both sides lies a gray area full of accusations and insinuations. The DRV lacks an understanding of modern software development methods, say IT freelancers. The freelancers are neglecting their pension provision and are often only pseudo-self-employed, counters the DRV.

An opinion by Dorothee Wiegand

Dorothee Wiegand is senior editor at c't magazine for computer technology

Now the authority is carrying out the practical test: In the second half of 2024, it has itself advertised project positions for five large IT projects. Total volume: 414 million euros. Insiders suspect that the projects will include the development of software that will be used to automate some of the DRV's tax audits in the future. It remains unclear what criteria the authority will use to determine whether a company is dependent or self-employed during such audits. Experience has shown that the DRV often classifies agile software development as dependent employment. According to the DRV, further indications of bogus self-employment are given as soon as a person uses the project provider's work equipment or has to document their working hours precisely.

All of this applies to the projects for which the DRV is now looking for freelancers. I am curious to see how the practical test will continue. Will the DRV inspectors also carry out meticulous checks in-house? Will they diagnose bogus self-employment because the freelancers working for the DRV have to use the authority's work equipment and record hours worked in Excel spreadsheets provided by the DRV?

I hope for a different outcome. Namely, that the DRV realizes how indispensable IT freelancers are in software projects. Like journeymen on the road, they are constantly learning and carrying their knowledge from place to place. Their freedom gives project providers flexibility. Perhaps the DRV recognizes that the self-employed deserve recognition and planning security instead of general suspicion and harassment. (dwi)