1. Co-founder of the company, has 25% and more shares.

Independently must pay to the social insurance fund 364,23 euros monthly.

2. The co-founder of the company has less than 25% of the shares.

The expenses are borne by the company: salaries and social contributions in the amount of 439.67 euros monthly.

3. An employee who does not have shares in the company.

The costs of it are borne by the company: wages and social security contributions of 30% of wages.


In cases 2 and 3, the administrator will not be entitled to unemployment benefits, since in these cases there is no deduction for the corresponding fund.