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Status determination for shareholders-managing directors
Clarify the social security status of your GGF in a legally secure manner. Crucial for the correct design of the company pension scheme.
Why social security status is crucial for your company pension scheme
When setting up a company pension scheme (bAV) for shareholders-managing directors (GGF), one thing is of central importance: the insurance status of the GGF. Only if it is clear whether a GGF is subject to social security contributions or is self-employed can contributions be structured correctly and risks avoided.
Status determination procedure at GGF
As soon as a GGF is registered with social security as an employee, the collection point starts automatically a status determination procedure according to § 7a SGB IV.
The German pension insurance checks whether there is dependent employment - or not.
Is the GGF registered as an employee with social security?
YesThe collection agency automatically starts a status determination procedure in accordance with § 7a SGB IV
NoNo procedure, the status is considered clarified for the time being
Does the GGF have legal power secured under corporate law?
YesThe German pension insurance checks shares and veto rights based on the company and managing director's agreement
NoFaktisches Verhalten allein reicht nicht aus
Result of the test
Self-employedNo social security obligation, special rules for the company pension scheme
Subject to social insuranceThe general tax and contribution regulations apply
When is a GGF considered self-employed?
A dependent employment relationship is excluded if the managing director...
≥ 50 % Kapitalbeteiligung
... holds at least 50% of the company shares and can influence its voting rights.
Comprehensive blocking minority/veto right
... has a comprehensive blocking minority with which he can prevent all decisions that affect him.
Not enough:
- Mere managing director position
- Branchenkenntnis
- Treuhandabreden ohne Stimmrecht
A mere limited blocking minority is not enough. That is always the deciding factor Legal power secured by corporate law, not the actual behavior.
Attention: Old “head and soul” jurisprudence no longer applies
It used to be the case that anyone who managed the company's fortunes alone was often considered self-employed - even without shares in the company.
Today the Federal Social Court rules differently: Factual behavior is no longer enough. Only clear, written rights in the partnership agreement or managing director agreement count.
Our tip
Have your GGF checked regularly to see whether the status of your GGF has changed.
To do this, use form V0027 from the German Pension Insurance.
More information directly from the Techniker Krankenkasse:
TK status determination of managing director
Why this is relevant for your company pension scheme
If a GGF is considered subject to social insurance contributions, apply other tax and contribution regulations for direct insurance, support fund (Unterstützungskasse) or pension commitment.
One incorrect status assumption can lead to high additional payments or even reversal of the bAV.
We help you to assess your status with legal certainty – and your company pension scheme strategic and liability-proof to implement.
Would you like a legally secure GGF status check?
Let us examine your case individually and develop a tailor-made company pension strategy.