Wenn es eine jährlich wiederkehrende Bilanzbeteiligung ist, sehe ich bei der Sozialversicherung eine SV-Sonderzahlung.
Sonderzahlungen teilen das Schicksal der laufenden Bezüge.
D.h. die Bilanzbeteiligung ändert nichts am Status der „geringfügigen Beschäftigung“.
lg
Martin
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