ED12 - DRV Status Determination § 7a SGB IV: Application, Notice, Risk

Problem

The DRV status determination (§ 7a SGB IV) is critical for a managing director of a gUG - but largely unknown in the SME sector:

• "Status determination? Never heard of it." - many MDs of a gUG do not know that the DRV can examine whether they are "employed" or "self-employed"
• Risk: active pension lost - if classified as "self-employed", the active pension (§ 3 Nr. 21 EStG) ceases - the tax exemption of the MD salary (2,000 EUR) breaks away
• Application filed, answer pending - the application was filed, but the DRV does not answer - the uncertainty remains
• No deadline monitoring - nobody reminds of the status determination application or the DRV answer
• No documentation in the repo - the application is in paper form, not in the repo with sidecar

Trigger B - 1st employee (MD): Status determination becomes relevant as soon as an MD is employed - i.e. from the 1st "employee" (the MD themselves). For the KMU this is the case from 01.09.2026.

Core message

DRV status determination in the Git repo means:

1. Application as evidence with sidecar - SHA-256 + V7GUID:uuidV7, storage in sources/drv/
2. Status: "requested, answer pending" - documented in the repo with a deadline check entry
3. Risk documented - if "self-employed" the active pension ceases
   • the risk is captured in the repo
4. Notice on receipt - DRV notice with sidecar, status updated
5. Deadline check for DRV query - automatic reminder of a pending answer

Compliance by Design: Status determination is not managed after the fact, but captured structurally through evidence with sidecars, deadline check and risk documentation.

What is status determination?

Risk with "self-employed": If the DRV classifies the MD as "self-employed", the active pension (§ 3 Nr. 21 EStG) ceases. The MD salary (2,000 EUR) then becomes taxable - payroll tax rises from 0.00 to approx. 200 EUR/month. The SV obligation ceases, but the tax burden rises. This is the critical risk of status determination.

Current state: application filed, answer pending

Practical example: The MD (E1) filed the application for status determination with the DRV on 260806. The application is stored as evidence with sidecar in the repo (sources/drv/). The status is "requested, answer pending". The deadline check contains an entry "DRV status determination: await answer - monthly". The auto warning reminds monthly of the pending answer.

Risk documentation in the repo

{
  "$schema": "https://gitcover.org/schemas/diary-entry-1.0.schema.json",
  "V7GUID": "<V7GUID-Class-aus-Registry>",
  "uuidV7": "<uuidV7-Object-mit-vorgegebener-Zeitmarke>",
  "author": "E1",
  "role": "GF",
  "tenant": "ORG-1",
  "sphere": "ideell",
  "source": "DRV",
  "source_sha256": "<SHA-256-des-Antrags>",
  "tags": ["drv", "§7a-sgb-iv", "statusfeststellung", "ausstehend"],
  "statusfeststellung": {
    "antrag_datum": "260806",
    "status": "angefordert",
    "antwort_datum": null,
    "bescheid_status": null,
    "risiko": "aktivrente-entfall bei selbständig",
    "working_assumption": "abhaengig"
  }
}

Note: The uuidV7 is the DocID of the entry. The composite key V7GUID:uuidV7 serves storage organisation and DB queries. The statusfeststellung object documents the application, the status and the risk. The working_assumption is "abhaengig" - until the DRV decides otherwise, the MD is treated as employed (with SV obligation and active pension).

What happens when the notice arrives?

Important - notice as evidence with sidecar: The DRV notice is stored on receipt as evidence with sidecar (SHA-256 + V7GUID:uuidV7) in the repo. The status in the statusfeststellung object is updated. For "self-employed" the payroll (ED14) must be adjusted - the active pension ceases, the LSt rises.

Risk leverage

Harness requirement (preview)

Derivable from ED12:

The full requirement list in Harness-Anforderungen.md.

Sources

• SGB IV (§ 7a - status determination, § 7 - employment, § 2 - insurance obligation)
• EStG (§ 3 Nr. 21 - active pension)
• AFJD/agents/ (anonymised) - SSoT concept with DRV status determination, risk documentation

Source topology and CDN reference links

Note: This assignment of sources, mirror and community hub reflects the current state and may change. Please check the respective canonical source on gitcover.org for the current state.