Social security ?

by Johannes Fiala, Lawyer (Munich), M.B.A. (Univ.Wales), M.M. (Univ.), Certified Financial and Investment Advisor (A.F.A.), EC Expert (C.I.F.E.), Banker (www.fiala.de)
Experts estimate the number of managing partners and/or family members who are ?incorrectly? classified as liable for social security contributions to be between 1.5 and 1.8 million. It makes sense to obtain legally binding notices.
The problem: Employees who are relatives of the employer may not be entitled to social security benefits (e.g. unemployment benefits) even though they have paid social security contributions for years.* Background: The basis for compulsory insurance in health, long-term care, pension and unemployment insurance is employment for remuneration, i.e. the qualification of a person as an employee in the social security sense. If there is no employment relationship subject to social insurance, the employee is considered to be a co-entrepreneur or employee on a family law basis (family assistance). Consequently, regardless of the social security contributions actually paid, he or she is not entitled to social security benefits. However, it is often difficult to distinguish between employees and co-entrepreneurs or family helpers in the case of family helpers. This applies all the more as tax law and social security law base their assessment on different criteria. Otherwise, the assisting family member only learns that he or she is not entitled to benefits when the alleged benefit case occurs (e.g. unemployment). This is all the more serious as the social security contributions paid in are only refunded to a limited extent and without interest. Binding effect: In the case of employment relationships that have been established since 1 January 2005, the social security classification, the so-called status determination, is carried out ex officio. The employee’s qualification is binding for the Federal Insurance Institution for Salaried Employees (BfA) and the Federal Employment Agency (BA). In the case of other employment relationships (old cases), it is up to the parties involved to submit an application for status determination to the collection agency (health insurance fund) or the BfA. Forms (V027 and V028) can be downloaded from the Internet atwww.bfa.de can be downloaded. The status determination of the collection agency is binding for the BfA. The status determination is not binding for the BA. Determination of status: We will not go into detail here on the principles of status determination. However, the following criteria are fundamental prerequisites for the status of employee: Integration into the company and the employer’s right to issue instructions, employment in place of an external worker and appropriate remuneration. The list is not exhaustive and the overall picture of the circumstances is decisive. Conclusion: A thorough diagnosis of the actual condition is indispensable, on a case-by-case basis, and we expressly warn against making general statements at this point.
The assessment of employment relationships under social security law can also be problematic in the case of shareholder-managing directors of a limited liability company (GmbH) and of co-operating partners of a partnership.
Practical tip: We recommend that you clarify the social security classification of the employment relationship as early as possible when it is established.

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Über den Autor

Dr. Johannes Fiala Dr. Johannes Fiala

Dr. Johannes Fiala ist seit mehr als 25 Jahren als Jurist und Rechts­anwalt mit eigener Kanzlei in München tätig. Er beschäftigt sich unter anderem intensiv mit den Themen Immobilien­wirtschaft, Finanz­recht sowie Steuer- und Versicherungs­recht. Die zahl­reichen Stationen seines beruf­lichen Werde­gangs ermöglichen es ihm, für seine Mandanten ganz­heitlich beratend und im Streit­fall juristisch tätig zu werden.
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