Cash payment does not exclude volunteer work

BSG: Also administrative tasks can count to the honorary office
In principle, no social security contributions have to be paid on flat-rate allowances for volunteering. Even if the volunteering not only representation, but also administrative tasks are connected, this is not a contribution obligation associated, judged on Wednesday, August 16, 2017, the Federal Social Court (BSG) in Kassel (Ref .: B 12 KR 14/16 R ).

Thus, the Kreishandwerkerschaft Nordfriesland South got the right of the highest social judges right. The Kreishandwerkerschaft is an association of crafts in a district. As a public corporation, it represents the interests of independent craft. As in the case of chambers of industry and commerce, information is provided to public authorities and politicians, statements are given and the interests of the members are represented in disputes with suppliers and customers.

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The current business exercised in the decided case an employed managing director. However, the Kreishandwerkerschaft is led by an elected, honorary Kreishandwerksmeister, here an independent electrician. For his activity, he received an annual allowance of 6,600 euros last. His duties included, in addition to the representation of Kreishandwerkerschaft also administrative work such as the invitation of members to committee meetings, the review of mail and collusion with the office.

During a tax audit, the German pension insurance association stated that social insurance contributions had to be paid on the lump-sum expense allowance. Although voluntary activities are actually free of contributions, they are not, if in addition to the representation additional administrative tasks would be performed. The administrative tasks fell into the area of ​​employment.

For the years 2006 to 2010, the Kreishandwerkerschaft therefore had to pay about 2,600 euros in contributions. The pension insurance also referred to an earlier judgment of the BSG, according to which "tasks accessible to the working life" are subject to contributions.

With its new ruling, the BSG moved away from it and focused more on the nature of the activity, rather than on the nature of the activity.

Here, the pension insurance did not take sufficient account of the ideological, non-profit purpose of voluntary work, according to the BSG. It is irrelevant that the district master craftsman also performs administrative tasks, as long as they are directly connected with the honorary office. Here these tasks corresponded to the purpose of the statute.

Flat expense allowances for a volunteer were basically free of charge. Such a financial contribution does not preclude volunteering, according to the 12th BSG Senate. However, the lump-sum allowance should not be designed so that it actually represents a covert remuneration.

It is characteristic of a voluntary activity that it does not aim at the achievement of a material profit. The honorary Kreishandwerksmeister had not exercised his office in "acquisition intent". In addition, he was not - as in an employment relationship - bound to instructions. A contribution is therefore not required. fle / mwo