Judicial principles and studies
Employer and Company Manager Liability for Social Security Contributions
Social Security law requires establishments to remit both employee‑deducted and employer contributions on time, with penalties and interest for delay. Limited liability of the company does not exempt managers from personal liability for unlawful management or breaches.
Crime and penalties
Judicial principles and studies
Updated: 10 September 2026
Editorial summary of a judicial principle or decision; consult the source below and do not treat the firm as the author of the decision.
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Social Security law requires establishments to remit both employee‑deducted and employer contributions on time, with penalties and interest for delay. Limited liability of the company does not exempt managers from personal liability for unlawful management or breaches.
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Subject
The Social Security law covers various categories of workers and requires employers to remit both deducted employee contributions and employer contributions. Remittance must occur within the first fifteen days of the month following the due date. Late payment attracts a monthly delay interest of 1%, administrative fines for delayed data submission, and a 30% penalty for failure to deduct or for incorrect contribution calculations based on actual wages.
Summary
Company law distinguishes the company's patrimony from partners' patrimonies in a limited liability company, limiting each partner's obligation to their share. Nonetheless, corporate management rules impose duties on the company manager or board to act within applicable laws and the company's governing documents. If management breaches these duties and that breach results in failure to remit social security contributions with accruing interest and fines, the manager can be held civilly liable to compensate the claimant and may be jointly liable with the company under the applicable company law provisions.
Practical significance
Practically, employers must ensure timely and accurate remittance of contributions to avoid interest and penalties, and managers must oversee compliance to prevent personal joint liability for unpaid contributions, interest and fines. This text is an educational summary and does not constitute a court ruling or legal advice.
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Subject?
The Social Security law covers various categories of workers and requires employers to remit both deducted employee contributions and employer contributions. Remittance must occur within the first fifteen days of the month following the due date. Late payment attracts a monthly delay interest of 1%, administrative fines for delayed data submission, and a 30% penalty for failure to deduct or for incorrect contribution calculations based on actual wages.
Summary?
Company law distinguishes the company's patrimony from partners' patrimonies in a limited liability company, limiting each partner's obligation to their share. Nonetheless, corporate management rules impose duties on the company manager or board to act within applicable laws and the company's governing documents. If management breaches these duties and that breach results in failure to remit social security contributions with accruing interest and fines, the manager can be held civilly liable to compensate the claimant and may be jointly liable with the company under the applicable company law provisions.
Practical significance?
Practically, employers must ensure timely and accurate remittance of contributions to avoid interest and penalties, and managers must oversee compliance to prevent personal joint liability for unpaid contributions, interest and fines. This text is an educational summary and does not constitute a court ruling or legal advice.
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