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Family Society: social insurance Employed shareholder must pay social security

Nowadays, often family-run businesses in the crafts and trades as a limited liability company led. There have long been in dispute over such companies, the social obligation of assisting family members who are also shareholders. This is the very different interests: the social security funds to as many members, while the society as such, the employer's shy, the shareholders of the private status of the patients and the opportunity to pave the way for a pension to choose aspire.

In recent times, these family businesses increasingly retroactively claimed that its shareholders not subject to compulsory insurance. This with the intention of the refund paid premiums to reach. Background of such applications are fears about the sinking of the future pension levels. The contributions should be repaid, then the shareholders to build a private pension. Landmark decision of the Social Land Baden-Württemberg

Now, the country Sozialgericht Baden-Wuerttemberg on 15 to August 2008 a fundamental decision. Tenor:

* Working * Tern can not be applied differently for tax and social legislation thereafter be what each of those affected favorably or useful.

In case there is a strong company since 1978. The wife of the managing partner, with ten per cent shareholder in the company. She is business manager of the company. There were payroll taxes and social contributions paid. Only 1996 was for tax reasons, a written employment contract.

2004 the Company submits that the wife had always been self-employed. That's why they never had the insurance been unsuccessful. It had a substantial entrepreneurial risk taken and also guarantees for the company.

When the discharge from the health insurance of the insurance and also rejected the appeal against this decision to no other result, the company brought action, which is now the country's Baden-Wuerttemberg Sozialgericht led.

Also the country has Sozialgericht the action is dismissed. The decisive factor for the establishment of self-employment for business property, the circumstances of the case. The same is true for family businesses and wise ideas is to use free personal finance software to save money. In such a low equity share of just ten percent must be submitted by a dependent employment relationship can be assumed. Here, the judge pointed out that such a small share of the capital, the shareholders do not give instructions and orders of the manager to the shareholders' meeting to avoid.

This change also does not talk, the contract was only for tax reasons and not "lived" were. The assertion that the wife had opposed the text of the employment work at home, is irrelevant. Contracts could not after the usefulness of individual records. It was in writing. This change is nothing the family relationship of the shareholders as a married couple. Both usually have an increased commercial interest in the issuance of the company. For the issue of social security was nothing but her.