Minimum Wage: No Fulfilment Through a Company Car (Federal Social Court, B 12 BA 8/24 R)

What at first appears to be merely a question of social security contributions is, on closer inspection, decisive for the fulfilment of the (employment-law) minimum wage entitlement:

The Federal Social Court (Bundessozialgericht, BSG) (judgment of 13 November 2025 – B 12 BA 8/24 R and B 12 BA 6/23 R) recently held that an employer must pay contributions on the statutory minimum wage in addition to the social security contributions already paid on account of the provision of a company car. The minimum wage entitlement is not fulfilled by providing a company car. Accordingly, the social security contributions payable on it fall due. These social security contributions are not settled by the contributions already paid on account of the provision of the company car.