We usually speak about questions of a self-employed person, but when we are talking about a company’s partners, questions arise about how they should be discharged.
We will see different cases in which it is obligatory or not to be registered as autonomous.
Managing Partner: It is presumed that the administrator exercises management functions, and is therefore required to register as a self-employed member of the management body. Only if you can demonstrate that you are not involved in management, you will not have to quote.
Capitalist partner: Since it does not exercise management functions or work in the company, there is no obligation to quote Social Security or prove it.
Worker partner: In the event that you develop your work in the company you must quote. We will look at how a working partner should be quoted depending on whether or not he has effective control of the company and whether or not he has management or management functions.
It is considered that a worker has effective control of the company when some of the following circumstances occur:
– That at least 50% of the capital of the company is distributed among partners, with whom it cohabits, and with what has a conjugal or kinship bond by consanguinity, affinity or adoption, up to the second degree.
– That its participation in the share capital is equal to or greater than 33%.
– That its participation in the share capital is equal to or higher than 25%, if it has attributed functions of management and management of the company.
In case the working partner has effective control of the company, it must be listed as Self-Employed Workers (RETA).
If the working partner does not exercise managerial functions or have the effective control of the company, the contribution will be made under the General Social Security System.
In the event that he does not have effective control of the company but performs managerial functions, they will contribute to the General Social Security System, but as assimilated to employed workers, that is, to the exclusion of unemployment protection and the Guarantee Fund Salary (FOGASA).
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