¿A qué Régimen voy si administro una sociedad? ¿Cómo cotizo?

Verón e hijos

Cuando se inicia un negocio por cuenta propia, existen varias opciones de formalizar esta situación con la Seguridad Social. Si lo que tienes en mente es fundar tu propia empresa tendrás tres alternativas como administrador:

  • Régimen General. Serás un trabajador más de tu sociedad.
  • Régimen General Asimilado. Su principal inconveniente es que no tendrás derecho a desempleo.
  • Régimen Especial de los Trabajadores Autónomos. También conocido como RETA, por sus siglas.

El porcentaje de participación en el capital social y la realización o no de funciones de dirección o gerencia son los principales factores que deben determinar nuestra elección.

Según explican desde djvabogados.com, están obligados a incluirse en el campo de aplicación del Régimen General aquellos trabajadores por cuenta ajena y aquellas personas que sean socias trabajadoras de las sociedades de capital. Siempre y cuando el desempeño de su cargo no conlleve ejercer funciones de gerencia o de dirección en la sociedad.

Al mismo tiempo, la ley también obliga a incluirse como asalariados a los consejeros y administradores de las sociedades de capital. Siempre que no posean su control y siempre y cuando sus funciones tengan carácter directivo.

Así las cosas, si no son socios, tienen funciones de dirección y gerencia y el cargo es retribuido, el administrador tendrá que afiliarse al Régimen General asimilado, conocido como FOGASA y sin derecho a desempleo.

Si por el contrario no ejercen ese tipo de funciones, podrán darse de alta en el Régimen General.

Capital Social

En lo relativo al capital social, si tienen funciones directivas, cobran por ello y su capital social no supera el 25%, tendrán que inscribirse en el Régimen General asimilado. Pero si su capital es del 33% o menos y no ejercen funciones de dirección sí podrán unirse al régimen de los asalariados.

Existe una tercera vía. Funciones de dirección pagadas y un 25% o más de capital tendrán que darse de alta como autónomos. Y si se tiene más de un 33%, también irán al Régimen de los trabajadores por cuenta propia.

Es importante señalar que, de entrada, la Seguridad Social da por hecho que todo administrador posee un cargo activo y de gerencia, por lo que tendrá que ser esa misma persona la que pruebe que eso no es así. Para ello, su poder no podrá extralimitarse de convocar juntas de socios y firmar las cuentas anuales.

 

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