Das Bundessozialgericht (BSG) beschäftigt sich mit der Frage, wann Zahlungen im Rahmen einer ehrenamtlichen Tätigkeit sozialversicherungspflichtig sind und zieht im konkreten Fall relativ weite Grenzen.
Geklagt hatte eine Kreishandwerkerschaft. Ihr steht ein Kreishandwerksmeister vor, der diese Aufgabe neben seiner Tätigkeit als selbstständiger Elektromeister ehrenamtlich ausübt. Er erhielt jährliche “Aufwandsentschädigungen” zwischen 6.420 und 6.600 Euro. Nach einer Betriebsprüfung forderte die Deutsche Rentenversicherung Bund pauschale Rentenversicherungsbeiträge wegen geringfügiger Beschäftigung nach.
Das Bundessozialgericht kam zu dem Ergebnis, dass kein Beschäftigungsverhältnis bestand und die Zahlungen kein Arbeitsentgelt waren (Urteil vom 16.08.2017, B 12 KR 14/16 R).
Die ausführliche Begründung unter http://soziokultur-niedersachsen.de/artikel/bsg-zieht-weite-grenze-fuer-ehrenamtliche-taetigkeit.html
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