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Social Security

Applicabe regimes - High executives

Corporations 

Type of workers, counselor or managerRegime
  • Work partners that do not have the effective control of the company    
General regime
  • Work partners that render their services lucrative title in a regular period of time. They must have the control of the company.         
Special regime for self-employed 
  • Work partners, members of administrative body. They must not have the effective control of the company and they cannot carry out direction or management tasks.         
General  regime
  • Partners, advisers and administrators that carry out direction and management tasks; They must be well paid for their work or because they work for the company. They must not have the effective control of the company.         
General regime, except  protection for unemployment and FOGASA 
  • Partners that carry out lucrative direction and management tasks in a habitual time. Their contribution to the share capital must be equal or higher than the fourth part of it.         
Special regime for self-employed
  • Advisors or members of the administrative bodies. They can be partners or not, and their activity in the company have not other liability than the one of the job.         
Excluded from Social Security System
  • Partner with a labour relation of high direction that do not have the effective control of the company.         
General or special regime that correspond to their activity
  • Advisors or administrators that carry out direction or management tasks and that have the effective control.         
Special regime for self-employed
  • Partners that carry out lucrative services in an habitual time. They have the effective control of the company.         
Special regime for self-employed
  • High executive staff.         
General or special regime according to the activity
  • parteners, administrators or not, when the corporate purpose that is not constituted for the practice of the business activities, but for the administration of the partners' wealth.         
Excluded from the Social Security system


Effective control:
  • In any case, when the worker has a share equal or higher than half of the share capital.
  • When the worker:
    • Has a share jointly with the person with he/she lives or they are attached for a relationhship, blood relationship affinity or adoption, up to the second degree a share equal or higher than the half of the share capital.
    • Has a share equal or higher to the third party of the share capital.
    • Has a share equal or higher to the fourth part of the share capital, if he/she carries out direction or management tasks.         


Employee-owned companies
Employee-owned companiesRegime
  • Work partners.         
General or special regime that correspond
  • Work partners that belong to the administration body and that they do not carry out direction and management tasks.         
General or special regime that correspond
  • Work and administrator partners.They must carry out direction and management activities, and that they are paid for that.         
General regime, except for those protected for unemployment and FOGASA 
  • Work partner, administrator linked to the company for their labour relation of high executive. They must carry out direction and management activities.         
General regime, except for those protected for unemployment and FOGASA 
  • Workers that have a minimum share of 50% jointly with the spouse or relationhip person, blood relationship affinity or adoption up to the second degree, except the control exercise demand external people from the family.         
Special regime for self-employed


Cooperatives 

Associated work cooperatives:   
Work partners, according to the Cooperative:   
  • External worker.         
General or special regime that correspond to the activity.
  • Self-employed.         
Special regime for self-employed


Updated 31/3/2006

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