Осигуряване на собствениците и съдружниците в търговски дружества
Obligation for holders of capital and partners in trading corporations to pay social security contributions

Summary/Abstract: The holders of capital and the partners in trading corporations are obliged to participate in the Bulgarian Social Security Scheme and provide those who work for their com¬pany and receive an earned income with installments relating to old age, invalidity and survivors. , The article poses the question whether holders of capital and partners are obliged to pay social security contributions when they perform no other activity than management and agency or participation in the company meetings and only participate equally in profit or draw dividends. As the answer is "no", the author offers interpretations of "work" according to Article 4, paragraph 3, section 2 of the Social Security Code. For the purpose she reviews the differences in the status of the partners in general partnerships, company commendam, Limited Liability Company and private limited company.

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