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.
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