Srl Member and Board Member

Legal Practice Insights


When a member of an Srl is also a member of its board, acting as CEO, a contribution issue arises.  The law prevents any sham deriving from the position of Company member used as a screen for the position of Executive, whose remuneration is subject to social security contributions. The position held by INPS on this matter. Interpretations of case law on legitimacy. Law-makers interventions. Conclusions.