Social security obligation does not automatically apply to one-person companies
The establishment of a one-person company does not exempt nursing staff and other professional groups from their own social security obligations. This was decided by the judges of the Federal Social Court (BSG) in three appeal proceedings at the end of July (Ref.: B 12 BA 1/23 R, B 12 R 15/21 R and B 12 BA 4/22 R) and referred to the fact that the contractual agreements and their implementation in the
