How is the social security contribution of SL partners and directors established?

The social security contribution of partners and directors of a limited company (SL) depends on two key factors:

Whether they have effective control of the company.

The type of role or work they perform within the company.

What does effective control mean?

A person is considered to have effective control when one of the following conditions is met:

They own at least 50% of the share capital, including shares held by their spouse and relatives up to the second degree living with them.

They own at least 33% of the share capital.

They own at least 25% of the share capital and also perform management or executive functions.

Contribution of partners with effective control

If a partner has effective control and works in the company habitually and for profit, they are obliged to contribute under the Special Regime for Self-Employed Workers (RETA).

Active director: RETA.

Passive director who also works in the company: RETA.

Passive director who does not work in the company: No contribution (unless performing management functions).

Partner working in the company (not a director): RETA.

Neither director nor worker: No contribution.

Contribution of partners and directors without effective control

If the partner does not meet the above ownership thresholds, or the director is not a partner, the situation is different:

Active director remunerated for management duties: General Regime as assimilated (without unemployment benefits or wage guarantee fund – FOGASA).

Active director not remunerated as such, but with a salary as an employee: General Regime as assimilated.

Active director with unpaid position and no other role: No contribution.

Passive director who also works: General Regime (ordinary).

Not a director, but an employee: General Regime (ordinary).

Neither director nor worker: No contribution.

The key to determining the correct contribution is to assess both effective control and the functions carried out within the company. Partners with control and executive roles usually fall under RETA, while partners without control or non-partner directors are generally covered by the General Regime.