The Wirtschaftsprüferversorgung (WPV, professional pension fund for German auditors) is the occupational pension scheme for auditors and certified bookkeepers in Germany. Whether you become a compulsory member is governed by the law on the pension provision of auditors. This guide explains who belongs to the fund, which age limit applies and how the exemption from statutory pension insurance works.
Short answer: Membership is compulsory under the WPVG NW, a law adopted into the interstate treaty between North Rhine-Westphalia and Bavaria. Members include auditors with a professional office or branch in North Rhine-Westphalia. If you meet the conditions only after reaching age 45, you are exempt. Contributions are based on total earned income (status: October 2026, WPV).
The most important points
- Compulsory membership follows the WPVG NW together with the interstate treaty. Check whether your office falls under it.
- If you meet the conditions only after your 45th birthday, you are exempt from membership.
- Contributions are based on total earned income. The law sets no upper limit, and the statutes contain the details.
- On application, a full or partial exemption from contributions is possible, for example if you are subject to compulsory statutory pension insurance.
- The exemption from statutory pension insurance follows section 6 SGB VI and runs through the fund.
When does membership of the auditors fund apply?
The decisive text is section 2 WPVG NW. Under it, auditors and certified bookkeepers with a professional office or branch in North Rhine-Westphalia are members. This also covers board members, managing directors and personally liable partners of audit or bookkeeping firms based in North Rhine-Westphalia, provided they are not auditors or certified bookkeepers themselves. The law covers self-employed and employed professionals alike.
If you work in another federal state, check the statutes and ask the fund in writing. The interstate treaty defines the scope, and it decides which offices are covered.
| Rule | Content | Source |
|---|---|---|
| Membership | Office or branch in North Rhine-Westphalia, including board members or managing directors of firms based there | Section 2 WPVG NW |
| Age limit | Those who meet the conditions only after age 45 are exempt | Section 2 WPVG NW |
| Contribution basis | Total earned income, no statutory upper limit, details in the statutes | Section 2 WPVG NW |
| Contribution exemption | Full or partial, on application, for example with compulsory statutory pension insurance | Section 2 WPVG NW |
| Pension insurance exemption | Conditions and application through the fund | Section 6 SGB VI |
How does the age limit of 45 work at career start?
The exception mainly affects career changers who start their professional path late. If you meet the conditions before your 45th birthday, you belong to the membership. If you start later, check whether the exception applies and which alternative your retirement planning offers. What matters is when the conditions are met. The fund confirms the reference date.
How high are the contributions, and how does the exemption work?
The WPV bases its contributions on total earned income. The law sets no fixed upper limit, so the amount depends on the statutes. For comparison, statutory pension insurance calculates contributions only up to the contribution assessment ceiling, which was 8,450 euros per month in 2026, and charges a rate of 18.6 percent. The figures are not directly comparable, because the calculation and the benefits differ.
This is how to check the exemption from statutory pension insurance.
- Check whether you meet section 6 para. 1 sentence 1 no. 1 SGB VI, that is, compulsory membership in both the fund and the chamber.
- File the application through the fund. Under section 6 para. 2 SGB VI it is filed electronically through the fund for this category.
- Mind the three-month deadline. If you file within three months, the exemption takes effect from the date the conditions were met (section 6 para. 4 sentence 1 SGB VI).
When does the WPV suit you, and when less so?
The WPV suits professionals who want occupational retirement provision with benefits for reduced earning capacity and for surviving dependants. It suits you less if your income fluctuates strongly or if you prefer provision outside the profession. Because the law sets no income ceiling, high earnings have a noticeable effect on contributions. If you want to go through your situation together, Academycon offers a personal consultation: How we work.
Frequently asked questions
Do I have to join the WPV as an employed auditor?
The law covers self-employed and employed auditors. What matters is your office and function, not only the form of your employment. If in doubt, the fund clarifies the classification in writing.
Can I get a contribution exemption if I am subject to statutory pension insurance?
Yes, the law names this case explicitly. On application, a full or partial exemption from contributions is possible, for example with compulsory statutory pension insurance. The statutes set out the amount and the procedure.
From when does membership apply to me?
Membership begins when the conditions of the law and the statutes are met. The fund confirms the exact reference date. Record the start of your office or function in writing so you can prove it later.
What applies to offices in other federal states?
The wording of the law and the interstate treaty is decisive here. Ask the fund which offices are covered and request the answer in writing.
Where can I find the current statutes?
On the website of the Wirtschaftsprüferversorgung under membership and contribution duty. You will also find the forms there, including the application for exemption from compulsory statutory pension insurance.
What to do now
- Check whether your office or function falls under section 2 WPVG NW.
- Note the reference date from which you meet the conditions and calculate the deadline for the exemption application.
- Request the current statutes and contribution rules and compare them with your earned income.
- File the exemption application through the fund and check whether a contribution exemption application also makes sense.
Related reading
- Planning Your Career During Your Studies: Steps From Semester One
- Disability Insurance for Students: Costs and Start
- Pension fund for tax advisers
- Rentenversicherung im Studium (in German)
Sources: Section 2 WPVG NW, annex to the interstate treaty between Bavaria and North Rhine-Westphalia (gesetze-bayern.de, retrieved October 2026, in German); Section 6 SGB VI, exemption from compulsory insurance (gesetze-im-internet.de, in German); Wirtschaftsprüferversorgung, membership and forms (wpv.eu, in German).
Last updated: October 2026. This guide is general information, not individual advice.
