ED15 - DRV Status Determination § 7a SGB IV: Application, Notice, Risk

Problem

DRV status determination (§ 7a SGB IV) is critical for a managing director of a corporation (GmbH, UG, etc.) - but largely unknown in the SME sector:

• "Status determination? Never heard of it." - many MDs of a GmbH/UG do not know that the DRV can examine whether they are "dependently employed" or "self-employed"
• Risk: loss of Aktivrente - if classified as "self-employed", the Aktivrente is lost (§ 3 Nr. 21 EStG) - the tax exemption of the MD salary (2,000 EUR) falls away
• Application submitted, response pending - the application was submitted, but the DRV is not responding - the uncertainty remains
• No deadline monitoring - nobody is reminded of the status determination application or the DRV response
• No documentation in the repo - the application exists 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" (often the MD themselves). For the KMU, this is the case as of 01.09.2026.

Key Message

DRV status determination in the Git repo means:

1. Application as a record with sidecar - SHA-256 + V7GUID:uuidV7, filed in sources/drv/
2. Status: "requested, response pending" - documented in the repo, with a deadline-check entry
3. Risk documented - in case of "self-employed" the Aktivrente is lost - the risk is captured in the repo
4. Notice upon receipt - DRV notice with sidecar, status updated
5. Deadline check for the DRV request - automatic reminder of the pending response

Compliance by Design: Status determination is not managed retroactively, but is structurally captured through records with sidecars, deadline checks and risk documentation.

What Is Status Determination?

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

Current Status: Application Submitted, Response Pending

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

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 for storage organization 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 dependently employed (with SV obligation and Aktivrente).

What Happens When the Notice Arrives?

Important - notice as a record with sidecar: The DRV notice is filed in the repo upon receipt as a record with sidecar (SHA-256 + V7GUID:uuidV7). The status in the statusfeststellung object is updated. In case of "self-employed", the payroll (ED23) must be adjusted - the Aktivrente is lost, the LSt rises.

Risk Leverage

Harness Requirement (Preview)

Derivable from ED15:

The complete requirements list in Harness-Anforderungen.md.

Sources

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

Source Topology and CDN Reference Links

Note: This mapping 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.