Your career start as an auditor in Germany usually begins as a trainee auditor or associate at an audit firm. Until you pass the professional examination, pay and social insurance are set in your contract. Becoming self-employed or a certified professional changes health insurance, pension provision and liability questions.
Short answer: Employed trainee auditors are compulsorily insured in statutory health insurance as long as their regular annual earnings stay below 77,400 euros (2026). Auditors with their own practice must hold professional liability insurance under the Auditor Code (Wirtschaftsprüferordnung). We give no starting salary, because we know of no sector-wide collective agreement. Last updated: October 2026.
Key points
- At the trainee stage you are usually employed and compulsorily insured in statutory health insurance, as long as the 77,400 euro threshold (2026) is not exceeded.
- Pay is usually not set by a collective agreement. Exam bonuses and special payments belong in the overall picture.
- Passing the professional examination often changes your status, and with it health insurance and pension provision.
- Anyone running their own practice needs professional liability insurance, and the Auditor Code sets the minimum sums.
- Professional liability insurance protects against claims by third parties, not against loss of income. For that you need disability insurance.
- Members of a professional pension scheme can, under conditions, opt out of statutory pension insurance, and the application deadline is short.
How much do auditors earn at the start?
We know of no sector-wide collective agreement for audit firms. Pay is therefore usually set in the employment contract and depends on the firm, location and degree. Many firms link salary steps to progress in the examination. Whether and how they do so is set out in your contract.
We do not give a salary figure. For orientation, the pay atlas of the Federal Employment Agency (Entgeltatlas, in German) shows comparison values by occupation and region.
| Item in the offer | Why it matters | Where to check |
|---|---|---|
| Fixed salary | Sets your regular annual earnings | Employment contract |
| Bonuses and exam payments | Affect the 77,400 euro threshold | Contract and company rules |
| Overtime and working hours | Affect pay and free time | Employment contract |
| Liability arrangements | Who is liable for errors in an engagement | Contract, discussion with the employer |
Health insurance as a trainee auditor
Employees are compulsorily insured under section 5 SGB V (Sozialgesetzbuch V) as long as regular annual earnings do not exceed the earnings threshold. In 2026 it is 77,400 euros a year, or 6,450 euros a month. Your health insurer decides whether bonuses count as regular earnings, based on how they are paid.
Contribution shares are the same as for other employees. The example below shows them for gross pay of 4,000 euros, without income tax and unemployment insurance.
| Contribution share 2026 (assumption: gross pay 4,000 euros) | Rate | Amount per month |
|---|---|---|
| Health insurance, employee share | 8.75 percent | 350.00 euros |
| Long-term care insurance, employee share without child from age 23 | 2.4 percent | 96.00 euros |
| Pension insurance, employee share | 9.3 percent | 372.00 euros |
Rates as of 1 January 2026, according to GKV-Spitzenverband and the German pension insurer. For your net amount, use the tax calculator of the German Federal Ministry of Finance.
Liability and professional liability insurance
Under the Auditor Code, auditors must maintain professional liability insurance. The minimum sums are set in section 54 of the Wirtschaftsprüferordnung (WPO), and the wording of the law is binding. The duty mainly applies to certified professionals with their own practice or firm.
Professional liability insurance protects you against damages claims from clients. It does not replace income protection. If illness keeps you from working, it pays nothing. Disability insurance is responsible for that.
After the exam: self-employment and the professional pension scheme
If you become self-employed after the exam, your insurance differs from employment. In voluntary statutory health insurance the 2026 minimum contribution is 222.80 euros a month, based on a minimum assessment base of 1,318.33 euros (status 1 January 2026, GKV-Spitzenverband).
Under section 6 SGB VI people who are by law members of a chamber and of a professional pension scheme can be exempted from statutory pension insurance. The application must be made within three months for the exemption to take effect from the start. The benefits and contributions of the scheme are set out in its statutes, so we do not give amounts here.
Disability insurance: protecting your income
Under section 172 VVG, disability insurance pays if your last occupation can no longer be carried out, for a long-term period, due to illness or accident consequences. For professionals what matters is how the tariff describes the occupation and whether a referral clause applies.
Health information in the application is mandatory. The duty to disclose under section 19 VVG requires complete and correct answers. Disability insurance suits you if your income depends on your own work, and less if assets or pension provision already cover that risk. A personal assessment is possible through Academycon, see So arbeiten wir (in German).
Frequently asked questions
Am I in statutory or private health insurance as a trainee auditor?
As an employee you are compulsorily insured in statutory insurance as long as your regular annual earnings stay below 77,400 euros (2026). Above that you may choose between statutory and private cover. Base the decision on the figures in your employment contract.
Must I hold my own professional liability insurance as an employed auditor?
The duty applies to certified professionals with their own practice or firm. As an employee you clarify with your employer how liability is handled in engagements and whether you need your own cover. Ask if in doubt, before you sign.
What changes with self-employment for health insurance and pension?
In voluntary statutory insurance you pay the contribution without an employer share, with a minimum contribution. For pension insurance an exemption through the professional pension scheme may apply. Clarify both in writing before you take the step.
Is professional liability insurance enough protection?
No. It protects against claims by third parties, not against loss of income. Disability insurance is a separate decision that depends on your income and your long-term plans.
Next steps
- Check your employment contract for fixed salary, special payments and the liability arrangements.
- Compare your regular annual earnings with the 77,400 euro threshold before you decide on health insurance.
- Before you become self-employed, clarify professional liability insurance, a possible exemption from pension insurance and voluntary statutory health insurance.
- Answer every health question for disability insurance completely, and compare the referral clause before you sign.
Related guides
- Health Insurance Income Limit 2026: What It Means
- Voluntary Health Insurance Germany: Rates 2026
- Law student insurance: from studies to traineeship
- Berufseinstieg nach dem Studium (in German)
Sources: section 5 SGB V (last updated: October 2026), Wirtschaftsprüferordnung (WPO), German Auditor Code (last updated: October 2026), section 6 SGB VI (last updated: October 2026), section 172 VVG (last updated: October 2026), GKV-Spitzenverband, contribution figures 2026 (status: 1 January 2026).
Last updated: October 2026. This guide is general information, not individual advice.
