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13. Social security system5

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:

CollectiveConditions and characteristicsContribution schemeObservations
Administrators or members of the Board of Directors who receive compensationIf the worker has the effective control of the company.RETAIt 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:

  1. At least half the company capital for which they render their services is distributed amongst partners in the company with whom they live and with whom they are linked by marriage or by blood, affinity or adoption family ties of up to a second degree.
  2. Their participation in the company capital is equal to or greater than one third.
  3. Their participation in the company capital is equal to or greater than one fourth, if they have been attributed with functions of direction and management of the company.
If the worker has not the effective control of the companyThey 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.