Die schuldhafte Verkennung der Zahlungspflicht des Arbeitgebers im sozialversicherungsrechtlichen Beitragsrecht

The work examines the culpable misjudgment of the employer's payment obligation in social security contribution law. In particular, the consequences of an incorrect assessment of status are examined. These can result in considerable, sometimes existence-threatening additional payments, provided that there is at least conditional intent on the part of the employer.
The focus is therefore on two central questions: What does intent refer to and under what conditions can it be assumed or must it be denied?
In addition, the role of social security institutions is examined, in particular the significance of the status determination procedure pursuant to § 7a SGB IV for the assessment of intent.