DLP Insights

INPS: shareholder of limited company with double registration

Catégories: DLP Insights, Case Law

15 Juil 2011
In the circumstance a person carries out an activity being shareholder and has been appointed as director in a limited company of the commercial sector, it shall take into account which is the predominant activity between those mentioned above and the possible coexistence of different pension scheme on the same subject in order to establish if the registration in the relevant pension scheme is compulsory or not. Court of Cassation, with sentence no. 3240/2010, stated that in case of the shareholder of a limited company who carries out a commercial activity and, at the same time, has been appointed as director, it is enforced the rule set in art. 1, par. 208, of the Law no. 662/1996. Based on the aforementioned law, a person who carries out at the same time, in one or more commercial companies, several self-employee activities subjected to different compulsory insurances for disability, old age and survivor is registered in the insurance set for the activity which represents the predominant one. INPS is entitled to the choice of the registration in the suitable insurance, based on the principle of predominance, and the contribution is computed considering the compensation earned by the prevailing activity.

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