Wegweiser Self-employed people · Rights & protection Deutsch

🧾 Supplementary basic income support for self-employed people

If your profit is not enough to live on, supplementary basic income support (Grundsicherungsgeld, until 30 June 2026 Bürgergeld) can help – with provisional approval because of fluctuating income.

§ 41a SGB II Provisional approval Anlage EKS GrusiGV Approval period Jobcenter

In brief

If your profit from self-employment is not enough to live on, you can apply to the Jobcenter for supplementary basic income support (Grundsicherungsgeld, until 30 June 2026 Bürgergeld). Because your income as a self-employed person usually fluctuates and is only known at the end of the approval period, the Jobcenter first approves the benefit provisionally and later makes a final settlement based on your actual figures. This is something different from the start-up grant or entry allowance, which promote the start of self-employment – you will find information on that in the topic Start-up grant and entry allowance.

Step by step

  1. Apply with the Anlage EKSSubmit the application for basic income support to the responsible Jobcenter including the “Anlage EKS” (declaration of income from self-employment) with a forecast for the approval period.
  2. Receive a provisional noticeThe Jobcenter issues a provisional approval notice, because with fluctuating income the final amount of income is only known later (§ 41a para. 1 SGB II).
  3. Collect receiptsDuring the approval period, continuously collect receipts for income and expenses and present them on request.
  4. Submit the final informationAfter the approval period ends, submit the final Anlage EKS with receipts within the deadline set by the Jobcenter.
  5. Income calculation by inflow/outflowThe Jobcenter calculates income under § 3 GrusiGV: business income less the necessary business expenses actually paid in the approval period – independently of tax law.
  6. Wait for the final determinationThe Jobcenter finally sets the benefit by notice (§ 41a paras. 3–4 SGB II); without timely cooperation only the proven portion is recognised.

Deadlines

reasonable deadline depending on the individual case, for self-employed people two months as an example
Deadline for submitting the final information after the end of the approval period for self-employed people (administrative practice according to the technical directives of the Bundesagentur für Arbeit, no fixed statutory deadline)§ 41a para. 3 SGB II in conjunction with the BA's technical directive, para. 41a.23
1 year
After this period without a final decision, the provisional approval is deemed final§ 41a para. 5 SGB II
day after notification of the objection decision
Evidence received after the administrative procedure has ended, at the latest on the day after notification of the objection decision (Widerspruchsbescheid), is no longer taken into account§ 41a para. 3 sentence 5 SGB II, since 1 July 2026
Watch out – common mistakes
  • The Anlage EKS is often estimated too optimistically when applying – in the end high repayment demands or back payments threaten.
  • Business expenses are often stated under tax law with depreciation (AfA) instead of actual cash outflow – § 3 GrusiGV requires the actual expenses in the approval period, depreciation does not count.
  • Expenses that are avoidable or obviously do not match your living circumstances cannot be recognised by the Jobcenter – this often gives rise to disputes.
  • If deadlines for the final information are missed, the benefit is finally set only at the proven amount, and the rest is lost.
  • Supplementary basic income support is often confused with the start-up grant or entry allowance: it is not a start-up instrument but ongoing livelihood support during existing self-employment.
In depth · legal basis, figures and practice – for advisers and professionals

Provisional approval (§ 41a SGB II)

Purpose of the provision: where income fluctuates or is not yet certain, securing a livelihood should not fail because of uncertainty about the exact amount. Paragraph 1 regulates the provisional decision where an entitlement is likely but the amount is still open. Paragraph 2 bases the provisional benefit amount on known or forecast circumstances. Paragraph 3 provides that, where cooperation is lacking, the final determination is made only at the proven amount. Paragraph 5 limits provisionality to one year in favour of the person entitled to benefits.

Income calculation under § 3 GrusiGV

The inflow/outflow principle applies in the approval period, independently of the tax determination of profit. Depreciation is not deductible, only actual expenses count. A special rule applies to vehicle use: where use is predominantly for business, actual costs less a flat rate for privately driven kilometres; where use is predominantly private, a mileage flat rate for business trips. A flat-rate business expense allowance mentioned in some sources could not be confirmed against the text of the ordinance itself in the underlying research and must be treated as not conclusively verified.

History of the ordinance

Until 31 December 2022 the relevant ordinance was called “Alg II-V” (Arbeitslosengeld-II-Verordnung). Since the Bürgergeld reform of 1 January 2023, a rule that is largely identical in substance applies, whose official short title is used inconsistently in sources between “Bürgergeld-Verordnung” and “GrusiGV”. Older references to “§ 3 Alg II-V” now correspond to § 3 of the current ordinance.

Distinction from the start-up grant and entry allowance

The start-up grant (§ 93 SGB III) requires receipt of unemployment benefit I, the entry allowance (§ 16b SGB II) requires receipt of basic income support. Both are discretionary benefits to promote the start of self-employment – not identical to the ongoing, supplementary basic income support for existing self-employment. For details see the separate topic Start-up grant and entry allowance.

Who is responsible
  • Local Jobcenter
Further reading
Start-up grant and entry allowanceTaxes and advance paymentsInsolvency as a self-employed person

Quick questions

Worum geht es bei „Supplementary basic income support for self-employed people“?
If your profit is not enough to live on, supplementary basic income support (Grundsicherungsgeld, until 30 June 2026 Bürgergeld) can help – with provisional approval because of fluctuating income.
Which deadlines and figures matter?
  • reasonable deadline depending on the individual case, for self-employed people two months as an example: Deadline for submitting the final information after the end of the approval period for self-employed people (administrative practice according to the technical directives of the Bundesagentur für Arbeit, no fixed statutory deadline) (§ 41a para. 3 SGB II in conjunction with the BA's technical directive, para. 41a.23)
  • 1 year: After this period without a final decision, the provisional approval is deemed final (§ 41a para. 5 SGB II)
  • day after notification of the objection decision: Evidence received after the administrative procedure has ended, at the latest on the day after notification of the objection decision (Widerspruchsbescheid), is no longer taken into account (§ 41a para. 3 sentence 5 SGB II, since 1 July 2026)
What should I do first?
  • Apply with the Anlage EKS: Submit the application for basic income support to the responsible Jobcenter including the “Anlage EKS” (declaration of income from self-employment) with a forecast for the approval period.
  • Receive a provisional notice: The Jobcenter issues a provisional approval notice, because with fluctuating income the final amount of income is only known later (§ 41a para. 1 SGB II).
  • Collect receipts: During the approval period, continuously collect receipts for income and expenses and present them on request.
What do I need to watch out for?
  • The Anlage EKS is often estimated too optimistically when applying – in the end high repayment demands or back payments threaten.
  • Business expenses are often stated under tax law with depreciation (AfA) instead of actual cash outflow – § 3 GrusiGV requires the actual expenses in the approval period, depreciation does not count.
  • Expenses that are avoidable or obviously do not match your living circumstances cannot be recognised by the Jobcenter – this often gives rise to disputes.
Evidence
  • § 41a SGB II, gesetze-im-internet.de/sgb_2, retrieved September 2026.
  • § 3 of the Verordnung zur Berechnung von Einkommen im Bürgergeld (GrusiGV, formerly Alg II-V), gesetze-im-internet.de/algiiv_2008, retrieved September 2026.
  • Technical directives of the Bundesagentur für Arbeit on § 41a SGB II, as of 1 July 2026, paras. 41a.23 and 41a.26, arbeitsagentur.de (PDF), retrieved September 2026.
  • § 93 SGB III and § 16b SGB II mentioned only for distinction, see separate topic Start-up grant and entry allowance.
As of

As of: September 2026 · Sources and method

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