This study examines the income and its distribution of Professions from the results of the microcensus of the year 1991 concerning the western parts and the former eastern communist areas of the unified Germany. It follows the elementary paper about the structure and the quantitative significance of Professions based on the same microdata (Kirsten/ Merz 1995). After discussing the special, Professions regarding evaluation of the statements contained in the microcensus, which consists of the total amount of 800000 interviewed persons, the income of self-employees and its distribution will initially be analysed using the appropriate summary statistics and distribution scales. Then, the empirical results of self-employees will be compared to those of non-self-employees in Professions. In the next paragraph, a comparison between income and its distribution among self-employed women and men will be carried out. This study not only supplies a current and detailed analysis of the income and its distribution, it can also be used as a reference for further developments.