Die sozialversicherungsrechtliche Statusbeurteilung

With this book, Mareike Morgenstern provides an up-to-date overview of the distinction between employment and self-employment. The status assessment has great practical relevance for business, legal profession and fiscal advice. Compulsory insurance and the duty to render recoupment charges in accordance with statutory social insurance depend on it. A wrong assessment often leads to horrific claims for additional contribution charges in the context of auditing, additional wage tax charges and criminal investigations. With this work, the author, who worked for many years as a judge at a social court, provides a remedy – easy to understand, clear and practical.