Categories: Insights

26 Jan 2012

GOVERNING DIRECTORS AND ASSOCIATES OF LIMITED COMPANY: DOUBLE SOCIAL SECURITY CONTRIBUTIONS

An associate of a limited company who works in the company itself and has also the position of governing director has to pay, for the first activity, the social security contribution to INPS “Gestione Commercianti” and, for the second activity, to INPS “Gestione Separata” provided for the collaborators. From a constitutional point of view, the Law Decree No. 78/2010 (Article 12, paragraph 11) – which has established the inapplicability of the principle of the dominant activity in order to decide what is the fund where the social security contribution has to be paid in – is not unlawful. The Constitutional Court, with sentence No. 15/2012, has in fact declared that the constitutionality question proposed by the Court of Appeal of Genova is not grounded.
Subscribe to our newsletter

Contact

Need information? Write to us and our team of experts will respond as soon as possible.

Fill in the form

More news and insights

8 Jul 2026

Pay transparency: one month after its entry into force, two approaches are emerging in the market (The Platform, 8 July 2026 – Vittorio De Luca, Claudia Cerbone e Martina De Angeli)

Since 7 June, EU rules aimed at strengthening the principle of equal pay between men and women for the same work or for work of equal value have…

Read more
2 Jul 2026

Did you know…? As of 7 June 2026, Legislative Decree No. 96/2026 is fully in force

As of 7 June 2026, Legislative Decree No. 96/2026 is fully in force. It also introduces into the Italian legal system a structured framework on pay transparency, with…

Read more
2 Jul 2026

Failure to serve disciplinary charges does not render the dismissal null and void: italian supreme court confirms no reinstatement remedy for employers below the statutory workforce threshold

Principle of Law In its recent judgment No. 17283 of 1 June 2026, the Italian Supreme Court (Corte di Cassazione) examined the legal consequences arising from the employer's…

Read more
2 Jul 2026

AI and the employment relationship: initial guidance from the implementing decrees and data protection implications

Following the preliminary approval by the Council of Ministers, on 10 June 2026, of the first draft legislative decrees implementing the enabling law on artificial intelligence (Law No.…

Read more
1 Jul 2026

Sustainability, Responsibility, and the Future: A Commitment That Grows with Time

As we celebrate our 50th anniversary, we have chosen to look to the future with the same care and dedication with which we preserve our roots. Those roots…

Read more
25 Jun 2026

Pay Equity and Pay Transparency: What Will Change in Italy (People are People, 25 June 2026 – Claudia Cerbone e Martina De Angeli)

With Legislative Decree No. 96 of 7 May 2026, which entered into force on 7 June 2026, Italy transposed Directive (EU) 2023/970 on pay transparency, becoming one of…

Read more