Employer status and intent in withholding social security contributions

18 Ls-45 Js 623/11-20/13Court of First InstanceApr 8, 2015Criminal lawAcquitted

Extracted by Omnilex

Omnilex summary

The Bocholt District Court acquitted the accused of a charge concerning the withholding of social security contributions in connection with arranging care workers for private households. The court's stated principle addresses the intermediary's employer status: if an examination by an authority such as the German pension insurance authority concludes that the accused was not the employer of the household workers, the accused must be acquitted for lack of intent. The state treasury was ordered to bear the proceedings' costs and the accused's necessary expenses.

Omnilex headnote

§ 266a StGB; requirements for the indictment and employer status in the placement of care workers in private households. The indictment must sufficiently specify the alleged conduct and the individual offense. Whether an intermediary who arranges care workers for private households is their employer depends on the circumstances of the arrangement. If, following an examination, an authority such as the German pension insurance authority concludes that the accused was not the employer of the household workers, the accused is to be acquitted for lack of intent.

Full text

Amtsgericht Bocholt — 18 Ls-45 Js 623/11-20/13 — Urteil

Entscheidungsdatum: 2015-04-08

Aktenzeichen: 18 Ls-45 Js 623/11-20/13

ECLI: ECLI:DE:AGBOH:2015:0408.18LS45JS623.11.20.00

Dokumenttyp: Urteil

Spruchkörper: 18. Abteilung für Strafsachen

Normen: 266a StGB; 200 StPO

Leitsätze

Zu den Anforderungen an den lnhalt der Anklageschrift und die notwendige Konkretisierung der Tat beim Tatvorwurf der Vorenthaltung von Beiträgen zur Sozialversicherung im Zusammenhang mit der Vermittlung von Pflegekräften in Privathaushalte.

Zur Frage, unter welchen Voraussetzungen der Vermittler von Pflegekräften in private Haushalte die Arbeitgebereigenschaft besitzt.

Kommt eine Behörde, wre beispielsweise die deutsche Rentenversicherungsanstalt nach Prüfung zu dem Ergebnis, dass der Angeklagte nicht Arbeitgeber der Haushaltshilfen ist, so ist dieser freizusprechen mangels Vorsatz.

Tenor

Die Angeklagte wird freigesprochen.

Die Kosten des Verfahrens und die notwendigen Auslagen trägt die Staatskasse.

Keywords

social security contributionsemployer statuscare workerscriminal intentindictment specificity

Key legal questions extracted by Omnilex

Whether the accused committed the offense of withholding social security contributions by acting as the employer of care workers placed in private households.

The accused was acquitted; where the pension authority's examination concluded that the intermediary was not the employer, the required intent was lacking.

Employer status must be assessed in the context of arranging care workers for private households. A finding by the German pension insurance authority that the accused was not their employer supports acquittal for lack of intent.

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