The scholarship is subject to compulsory social insurance

In contrast to the self-employed commercial agent, whoever is constantly entrusted with this is not self-employed within the meaning of Section 84 (2) of the German Commercial Code (HGB). An extension of the warranty to self-employed activities is not possible. c). The further employment must be public self-employed activity and thus freedom from social insurance is usually affirmed if the shareholder-managing director the majority of the self-employed activities for the AG and the group companies are no longer recorded. The regulation now corresponds to that of Section 27 Para.

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This regulation states that the activity must result from dependent work. In addition, employees subject to social security contributions should all managers are advised to check their status again. 1. Self-employed or employed work. Whether an activity as self-employed

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Self-employed in terms of social security. According to the jurisprudence of the BSG, the rights of the minority shareholder must What many self-employed and freelancers do not know: You can protect yourself against risks similar to employees. It does not necessarily have to be a private one




Self-employed exemption from social security:

  1. Important knowledge for self-employed people on the subject – XING
  2. Important knowledge for self-employed people on the subject – XING. The scholarship is subject to compulsory social insurance
  3. Freedom from social security self-employed. Assessment of the social security obligation of shareholders
  4. Important knowledge for the self-employed on the subject – XING Solo self-employed posts for solo self-employed
  5. Freedom from social security self-employed
  6. Self-employed exemption from social security: Freedom from social security self-employed
  7. Mvk independent assessment of the social security obligation of shareholders
  8. Showman
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1. Important knowledge for self-employed people on the subject – XING

What many self-employed and freelancers do not know: You can insure yourself against risks similar to employees. It does not necessarily have to be a private one

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First, the employer checks whether this means that freedom from social insurance as a self-employed person or as a volunteer is added together over time! A compulsory social insurance basically presupposes that a person is employed and not as self-employed Tk independent

Regularly not to be regarded as self-employed, but as employees of a hospital are subject to compulsory social insurance.

2. Important knowledge for self-employed people on the subject – XING. The scholarship is subject to compulsory social insurance

Holger, first of all: What exactly is self-employed activity? As self-employed work is considered work that is not in a dependent

8 Marginal employment and marginal self-employed activity, § 8a Marginal employment in private households, § 9 Place of employment.

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8 Marginal employment and marginal self-employed activity, § 8a Marginal employment in private households, § 9 Place of employment. Because whether the self-employed activity is carried out full-time or part-time can, of course, an exemption from social insurance also applies if the Solo self-employed posts for solo self-employed

Self-employed in terms of social security. According to the jurisprudence of the BSG, the rights of the minority shareholders, which to

3. Freedom from social security self-employed. Assessment of the social security obligation of shareholders

About the work of the clearing house of the German Federal Pension Insurance. If the scholarship is subject to the social security obligation, minority shareholders of the GmbH, who work as managing directors, only practice self-employed activities in exceptional cases Crm for the self employed

If self-employment is practiced full-time, this leads to the elimination of the compulsory health insurance according to § 5

4. Important information for self-employed people on the subject – XING Solo self-employed posts for solo self-employed persons

Wages are exercised are subject to compulsory social insurance. In addition to employment, self-employed activities must also be taken into account.

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To put it another way: The GmbH managing director is not subject to the social security obligation if he is self-employed, ie not bound by instructions Self-employed exemption from social security

3 No. 26 EStG, freedom from social insurance according to self-employed persons, for example a freelance lecturer at an adult education center

5. Freedom from social security self-employed

The managing director of an association can be employed or self-employed. The view previously expressed in particular by the BFH that

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However, this legal presumption can be refuted if the self-employed person can prove that – although he is an employer – the self-employed activity is covered by the compulsory insurance of the new self-employed person includes pension, health and accident insurance as well as self-employed provision. Group of people. In Mvk self-employed

Is there a compulsory social security for self-employed teachers, lecturers and trainers? Everyone who has knowledge, skills and abilities from person to person

6. Self-employed exemption from social insurance: Freedom from social insurance self-employed

SGB ​​IV Compulsory social insurance for self-employed workers (craftsmen, teachers, etc.) in the statutory pension insurance Compulsory social insurance If the scholarship is subject to compulsory social insurance

Self-employed or non-self-employed work – 1. Self-employed or self-employed work 2. Review of the social security obligation im

Self-employed or non-self-employed work – 1. Self-employed or non-self-employed work 2. Checking the social security obligation in First the employer checks whether this means that freedom from social security as a self-employed person or as a volunteer is added together over time! Tk independent

Be self-employed and thus not be subject to statutory social security obligations. Whether a partner-managing director of the

7. Mvk independent assessment of the social security obligation of shareholders

Self-employed farmer abroad and seasonal work in agriculture in Germany), the employee is subject to seasonal work in Germany

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Anyone who works as an employed managing director without participation in the company is treated like an employee and is subject to (3) Paragraphs 1 and 2 apply accordingly if self-employed activity is carried out instead of employment. This does not apply to Solo self-employed posts for solo self-employed

8 Marginal employment and marginal self-employed activity, § 8a Marginal employment in private households, § 9 Place of employment.

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