Can a social administrator charge? Legal and fiscal keys you should know

 

Many companies wonder if a social administrator can charge a salary for their work within the company. The answer is yes, but there are legal and fiscal nuances that it is advisable to know to avoid future problems with the Tax Office or even conflicts among partners.

The legislation establishes that, in general, the position of administrator is unpaid, unless the social bylaws expressly state otherwise. However, this does not prevent the administrator from receiving remuneration for the operational and management tasks they perform in the day-to-day operations of the company.

Difference between mercantile functions and operational tasks

To correctly understand when an administrator can charge, it is essential to differentiate between two types of functions:

Administrator's mercantile functions

These are the activities inherent to the position of administrator and are related to the representation and formal management of the company. Among them are:

• Convening shareholder meetings.

• Implementing agreements adopted in meetings.

• Preparing annual accounts.

• Preparing balance sheets.

• Providing information to shareholders.

By default, these functions are considered unpaid, unless the social bylaws expressly state that the position is remunerated.

Day-to-day work in the company

In addition to their mercantile functions, many administrators actively participate in the daily activities of the business. For example:

• Management of clients and suppliers.

• Bank negotiations.

• Signing contracts and documents.

• Commercial or administrative address.

These tasks can indeed be remunerated through a monthly salary, even if the bylaws do not expressly state that the position of administrator is paid.

Why is it important to reflect the salary in the bylaws?

Although the law allows for remuneration of certain operational functions, it is highly recommended to clearly state in the social bylaws that the administrator may receive compensation.

This has important tax implications:

• For the company: the administrator's remuneration can be considered a deductible expense only if the bylaws establish that the position is paid. Otherwise, the Tax Office could consider that payment as a non-deductible gratuity.

• For the administrator: clear regulation avoids potential legal or tax conflicts related to their remuneration.

Furthermore, there is a significant corporate risk. If the bylaws state that the position is unpaid and the administrator receives amounts from the company, any partner could claim in the future the return of those amounts alleging that it was done for personal benefit and against the interests of the company.

Yes, a corporate administrator can be paid for their work within the company, especially when performing operational functions beyond those of the corporate position. However, to avoid tax issues and potential conflicts among partners, it is essential that the compensation is correctly reflected in the social bylaws.