{"id":6963,"date":"2022-12-15T20:20:26","date_gmt":"2022-12-15T18:20:26","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/la-seguretat-social-dels-administradors-de-les-societats\/"},"modified":"2022-12-15T20:20:26","modified_gmt":"2022-12-15T18:20:26","slug":"la-seguretat-social-dels-administradors-de-les-societats","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/la-seguretat-social-dels-administradors-de-les-societats\/","title":{"rendered":"La Seguretat Social dels administradors de les societats"},"content":{"rendered":"

La relaci\u00f3 dels administradors socials amb la societat que administren es \u00fanicament de naturalesa mercantil o tamb\u00e9 laboral ?<\/strong><\/h4>\n
El fet que l\u2019administrador social tingui tamb\u00e9 una relaci\u00f3 laboral amb la societat que representa es molt rellevant ja que en cas afirmatiu haur\u00e0 de cotitzar a la Seguretat Social com a treballador aut\u00f2nom si t\u00e9 el control efectiu de la societat o com a treballador assalariat en cas contrari. En el cas que l\u2019administrador social no controli la societat per\u00f2 faci funcions de direcci\u00f3 o ger\u00e8ncia, la cotitzaci\u00f3 a la Seguretat Social com a treballador assalariat haur\u00e0 d\u2019excloure les conting\u00e8ncies d\u2019atur i Fons de Garantia Salarial.<\/h5>\n
\n

L\u2019enquadrament dels administradors socials a la Seguretat Social est\u00e0 regulat en l\u2019article 136.2 de la Ley General de la Seguridad Social, per\u00f2 la casu\u00edstica es molt rica donada la gran quantitat de circumst\u00e0ncies que poden conc\u00f3rrer i la diversitat dels criteris judicials. A continuaci\u00f3 exposarem quins sons els criteris m\u00e9s habituals:<\/p>\n

Els administradors socials estan exclosos de la Seguretat Social en els seg\u00fcents casos<\/strong><\/span>:<\/h3>\n
    \n
  • Administradors que no treballin a la societat<\/strong>: Quan els administradors no prestin cap activitat a la societat i es limitin a acudir a les reunions per donar la seva opini\u00f3 i vot, cobrin o no dietes (es el que s\u2019anomena \u201cmers consellers\u201d o \u201cconsellers passius\u201d).<\/li>\n
  • Socis administradors de societats patrimonials o de mera tinen\u00e7a de bens<\/strong>: Quan els administradors tamb\u00e9 siguin socis, encara que facin funcions executives i el c\u00e0rrec sigui retribu\u00eft, sempre que la societat no tingui per objecte l\u2019exercici d\u2019activitats empresarials o professionals i \u00a0l\u2019administrador es limiti a la mera administraci\u00f3 del patrimoni dels socis. <\/strong><\/li>\n
  • Administradors no retribu\u00efts de societats que tinguin per objecte activitats empresarials o professionals:<\/strong> Quan, encara que els administradors facin funcions executives, no tinguin el control efectiu de la societat i no percebin cap retribuci\u00f3 de la mateixa. Aqu\u00ed hem de fer les seg\u00fcents puntualitzacions:\n
      \n
    • Els estatuts socials haurien de dir que el c\u00e0rrec d’administrador es “no retribu\u00eft”.<\/li>\n
    • Cal distingir entre les funcions executives que corresponen a un administrador social (que es projecten cap a la organitzaci\u00f3 i funcionament intern de la societat) de les funcions executives de direcci\u00f3 o ger\u00e8ncia (que es projecten cap a l’exterior). Per tant, quan un administrador social faci tamb\u00e9 funcions de direcci\u00f3 o ger\u00e8ncia (el que s’anomena Administrador Gerent) entenem que SI que estar\u00e0 incl\u00f2s en el sistema de Seguretat Social.<\/li>\n
    • En la nostra opini\u00f3, en una societat que tingui per objecte activitats empresarials o professionals no s’entendria que pogu\u00e9s funcionar sense la figura d’un director o gerent. Per tant , o aquest c\u00e0rrec de director gerent l’ocupa el propi administrador social, en quin cas estar\u00e0 incl\u00f2s a la Seguretat Social,\u00a0 o b\u00e9 la societat haur\u00e0 de contractar una persona per que faci aquestes funcions i l’haur\u00e0 de donar d’alta a la Seguretat Social.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

      Casos en que s’ent\u00e9n que els administradors socials tenen el control efectiu de la societat:<\/span><\/strong><\/h3>\n
        \n
      • Quan siguin titulars<\/strong> d’almenys 1\/3 <\/strong>del capital social.<\/li>\n
      • Quan siguin titulars d\u2019almenys la meitat del capital social juntament amb els familiars <\/strong>amb qui convisquin.<\/li>\n
      • Quan siguin titulars d’almenys un 25%\u00a0<\/strong> del capital social si tingu\u00e9s atribu\u00efdes funcions de direcci\u00f3 o ger\u00e8ncia<\/strong>.<\/li>\n<\/ul>\n

        Regim de Seguretat Social aplicable als administradors socials que no n’estiguin exclosos:<\/span><\/strong><\/h3>\n
          \n
        • RETA (Aut\u00f2noms)<\/strong>: Quan tinguin el control efectiu de la societat.<\/li>\n
        • Regim general sense exclusions<\/strong>: Quan treballin a la societat per\u00f2\u00a0no realitzin funcions de direcci\u00f3 i ger\u00e8ncia ni tinguin el control efectiu de la mateixa.<\/li>\n
        • Regim general amb exclusi\u00f3 de les conting\u00e8ncies d’atur i Fons de Garantia Salarial<\/strong>: Quan realitzin funcions de direcci\u00f3 i ger\u00e8ncia per\u00f2 no tinguin el control efectiu de la societat\u00a0 i rebin retribuci\u00f3 de la mateixa.<\/li>\n
        • \"\"<\/li>\n<\/ul>\n

          Som assessors laborals i de la Seguretat Social. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/strong><\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

          La relaci\u00f3 dels administradors socials amb la societat que administren es \u00fanicament de naturalesa mercantil o tamb\u00e9 laboral ? El fet que l\u2019administrador social tingui tamb\u00e9 una relaci\u00f3 laboral amb la societat que representa es molt rellevant ja que en cas afirmatiu haur\u00e0 de cotitzar a la Seguretat Social com a treballador aut\u00f2nom si t\u00e9 […]<\/p>\n","protected":false},"author":1,"featured_media":796,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[21,41,11],"tags":[2385,2386,1247],"class_list":["post-6963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-laboral","tag-administradors-grents-directors","tag-adminstradors-autonoms-o-treballadors","tag-seguretat-social-administradors"],"_links":{"self":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/6963","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/comments?post=6963"}],"version-history":[{"count":0,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/posts\/6963\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media\/796"}],"wp:attachment":[{"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/media?parent=6963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/categories?post=6963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rm-assessors.cat\/en\/wp-json\/wp\/v2\/tags?post=6963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}