13Social security system7
13.3 Applicable program to administrators or members of the Board of Directors
The administrators or members of the Board of Directors of a company could be included in the General Program (RGSS), in the General Program as “assimilated” or in the Special Program for Self-Employed Workers (RETA).
The following table explains the different scenarios:
| Collective | Conditions and characteristics | Contribution scheme | Observations | |
|---|---|---|---|---|
| Administrators or members of the Board of Directors who receive compensation. | If the worker has the effective control of the company. | RETA | It is presumed, unless there is proof to the contrary, that the worker has the effective control of the company when any of the following circumstances exists:
|
|
| If the worker has not the effective control of the company. | They are employees of the company and the administrator post does mean carrying out the functions of direction and management. | RGSS | ||
| The post as administrator means carrying out the functions of direction and management. | RGSS as assimilated to employees (excluding unemployment protection and that of the Salary Guarantee Fund. | |||
| The post as administrator does not mean carrying out the functions of direction and management. | Non-affiliation in the Social Security system. | |||
These rules apply as long as the administrator or member of the Board of Directors resides in Spain. In case the administrator resides abroad, the Spanish Social Security would not be applicable.
