Grundsicherungsgeld
Bürgergeld while self-employed — filling in the annex EKS
Anyone who works self-employed, has a trade or is active in agriculture and forestry additionally fills in the annex EKS.
It asks month by month about income and expenditure — for the period the Jobcenter names.
Before the period it is estimated and provisionally approved; afterwards the same annex requires the figures once more, then with receipts.
How the annex is built up
Table A takes up the income, one column per month. The expenditure stands in three parts; at the end of each part you form a subtotal, which appears again at the top of the next part. The last line is the profit: the income from table A less all expenditure.
Provisional and final
With self-employed work the Jobcenter decides provisionally at first, because the income is not yet established. The approval period is then as a rule shortened to six months (§ 41 paragraph 3 SGB II). After it expires the final declaration follows with the same lines — which is why the receipts should stay together until then.
The private use of a vehicle
If a vehicle is used both for the business and privately, the official form separates the two by the kilometres driven. The rate at which the private kilometres are taken out stands printed in the line.
What we do not do here
Which expenditure will be recognised, which profit will be applied and what follows from it for the benefit, we do not say. That is decided by the Jobcenter under § 3 of the Bürgergeld Regulation. We collect the details and put them into the official form.
What else the annex asks for
Before the tables stand the general details about the business: name, address, legal form and the kind of activity. The designation is the same as in the trade notification. Added to that is the start and, if the activity ends, the end. Then follow questions about rooms in one's own home, about staff, about value added tax, about grants and about loans. At the end stand the contributions to health, long-term care and pension insurance and the advance payment on income tax.
Who signs the annex
The self-employed person signs the annex EKS themselves — even when someone else makes the application. If two people who work self-employed live in the household, the annex is filled in twice, once for each of them. The day of signature is entered by hand after the form set has been printed out.
What that costs
One price for the whole set — no matter how many people live in your household and how many sheets that produces. The sample calculations are on the page about Grundsicherungsgeld.