Management Board Member vs. Employment Status Social Security Contribution Assessment

The dispute centered on whether an insured individual, who was a member of a management board and also held an employment contract with the same entity, was subject to mandatory social security contributions based solely on their management role or their employment status, as the entity claimed separate contribution bases. The court reasoned that the individual's activities, encompassing both management and employment functions, constituted a single essential professional relationship, meaning the contribution assessment must be based on the actual total income derived from this relationship, rather than artificially separating the roles to reduce the mandatory insurance contributions owed to the compensation fund.