{"id":9029748,"date":"2021-10-20T00:00:41","date_gmt":"2021-10-19T23:00:41","guid":{"rendered":"http:\/\/gremicat.es\/?p=17050"},"modified":"2021-10-20T00:00:41","modified_gmt":"2021-10-19T23:00:41","slug":"els-autonoms-societaris-jubilacio-activa","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/els-autonoms-societaris-jubilacio-activa\/","title":{"rendered":"Els aut\u00f2noms societaris: jubilaci\u00f3 activa"},"content":{"rendered":"

Els aut\u00f2noms societaris no poden compatibilitzar el 100% de la jubilaci\u00f3 amb la seva activitat.
\n<\/span><\/strong><\/p>\n

<\/div>\n

El Tribunal Suprem va rebutjar que els aut\u00f2noms societaris puguin cobrar el 100% de la seva pensi\u00f3 mentre estan al capdavant del seu negoci a trav\u00e9s de la jubilaci\u00f3 activa.
\n<\/b><\/strong><\/h2>\n

 <\/p>\n

 <\/p>\n

Per al TS, nom\u00e9s si l\u0092empleat \u00e9s una persona f\u00edsica podr\u00e0 compatibilitzar el 100% de la seva pensi\u00f3 amb les seves activitats per compte propi<\/strong>, sempre que tingui contractats a un o m\u00e9s treballadors.<\/p>\n

 <\/p>\n

A penes un any despr\u00e9s que el col\u00b7lectiu dels aut\u00f2noms societaris s\u0092anot\u00e9s\u00a0un punt hist\u00f2ric en aconseguir que\u00a0se\u0092ls reconegu\u00e9s el dret a la Tarifa Plana\u00a0en les mateixes condicions que els altres aut\u00f2noms,\u00a0la Just\u00edcia ha impedit a aquests treballadors per compte propi cobrar el 100% de la pensi\u00f3 mentre estiguin al capdavant del seu negoci a trav\u00e9s de la jubilaci\u00f3 activa<\/strong>, com s\u00ed que poden fer-ho els aut\u00f2noms persona f\u00edsica.<\/span><\/p>\n

El\u00a0Tribunal Suprem va resoldre el passat 23 de juliol, a trav\u00e9s d\u0092un recurs de cassaci\u00f3\u00a0(sent\u00e8ncia n\u00fam. 842\/2021)\u00a0per a la unificaci\u00f3 de doctrina, un debat\u00a0que es remunta a diversos anys enrere. <\/span><\/p>\n

L\u0092Institut Nacional de la Seguretat Social\u00a0(INSS) denegava en reiterades\u00a0ocasions\u00a0a diversos aut\u00f2noms el dret de cobrar el 100% de la seva pensi\u00f3 a trav\u00e9s de la jubilaci\u00f3 activa pel simple fet de ser administradors d\u0092una societat.\u00a0Aquesta modalitat de retir permet en principi, a tots els aut\u00f2noms compatibilitzar el seu negoci amb una part de la seva pensi\u00f3:\u00a0o b\u00e9 el 50% si no tenen empleats al seu c\u00e0rrec, o b\u00e9 el 100% si contracten a un o m\u00e9s treballadors.\u00a0<\/strong><\/span><\/p>\n

Per a l\u0092Institut Nacional de la Seguretat Social, i des de juliol tamb\u00e9 per al Tribunal Suprem,\u00a0el fet que l\u0092aut\u00f2nom societari estigui incl\u00f2s com els altres en el R\u00e8gim Especial de Treballadors Aut\u00f2noms (RETA), i cotitzi fins i tot per bases superiors als altres -la seva quota m\u00ednima \u00e9s de 371 euros, enfront dels 286 dels persona f\u00edsica- no \u00e9s ra\u00f3 suficient perqu\u00e8 accedeixi\u00a0als mateixos beneficis\u00a0que la resta del col\u00b7lectiu. <\/span><\/p>\n

Al seu parer,\u00a0un aut\u00f2nom\u00a0societari mai pot complir el requisit de tenir contractat almenys a un treballador per compte d\u0092altri<\/strong> ja que \u00e9s la societat i no ell qui\u00a0el contracta. Per aix\u00f2,\u00a0nom\u00e9s podria\u00a0recon\u00e8ixer-se a aquests treballadors per compte propi la meitat de la pensi\u00f3.<\/span><\/p>\n

 <\/p>\n

Los aut\u00f2noms societaris ja no podran cobrar el 100% de la seva pensi\u00f3 amb la jubilaci\u00f3 activa.\u00a0<\/strong><\/p>\n

Despr\u00e9s de la fallada\u00a0del Tribunal Suprem, els aut\u00f2noms societaris ja no podran compatibilitzar la seva pensi\u00f3 al\u00a0complet amb el seu negoci, ja que\u00a0aquesta sent\u00e8ncia\u00a0“crea jurisprud\u00e8ncia i, per tant, impedir\u00e0 noves cassacions pel mateix motiu<\/strong>. <\/span><\/p>\n

L\u0092Alt Tribunal estableix que qualsevol aut\u00f2nom societari\u00a0no podr\u00e0, d\u0092ara endavant, accedir al cobrament del 100% de la seva pensi\u00f3 per la jubilaci\u00f3 activa, enfront de l\u0092aut\u00f2nom tradicional persona f\u00edsica que s\u00ed que podr\u00e0, sempre que contracti un treballador.\u00a0<\/span><\/p>\n

Amb la unificaci\u00f3 de doctrina que ha fet l\u0092Alt Tribunal, els aut\u00f2noms societaris nom\u00e9s tindrien dret\u00a0a cobrar la meitat de la seva pensi\u00f3 en jubilaci\u00f3 activa i no el 100%, por dos motius<\/strong>. En primer lloc,\u00a0segons argumenta el Suprem, perqu\u00e8 un treballador per compte propi persona f\u00edsica i un societari\u00a0no s\u00f3n el mateix i, per tant, no gaudirien dels mateixos drets:<\/strong><\/span><\/p>\n

“la difer\u00e8ncia entre l\u0092aut\u00f2nom societari i el que exerceix la seva activitat\u00a0 actuant com a\u00a0 persona f\u00edsica, denominat “aut\u00f2nom cl\u00e0ssic”,\u00a0afecta a la seva responsabilitat\u00a0 patrimonial.\u00a0Aquests\u00a0 \u00faltims responen dels seus deutes, incloses les salarials amb els treballadors contractats i les cotitzacions a la Seguretat Social, amb tots els seus b\u00e9ns presents i futurs. Per contra, el citat conseller o administrador d\u0092una societat mercantil es beneficia de la limitaci\u00f3 de la responsabilitat societ\u00e0ria<\/strong>, que en principi no afecta al seu patrimoni personal, sense que ell subscrigui cap contracte amb cap treballador”, diu la sent\u00e8ncia.<\/span><\/i><\/p>\n

Al que afegeix que, “si vol gaudir de la compatibilitat plena entre pensi\u00f3 i ingressos, haur\u00e0 de desenvolupar una activitat per compte propi actuant com a persona f\u00edsica i no a trav\u00e9s d\u0092una societat mercantil”.<\/strong><\/span><\/p>\n

Respecte del segon requisit exigit per l\u0092art. 214.2, de la LGSS, que regula la jubilaci\u00f3 activa (tenir contractat, almenys, a un treballador per compte d\u0092altri per a cobrar el 100%), el Tribunal Suprem considera que:\u00a0<\/span><\/p>\n

“Si l\u0092empresa \u00e9s una societat mercantil, l\u0092ocupador \u00e9s la persona jur\u00eddica i\u00a0 no els seus consellers o administradors. La societat t\u00e9 una personalitat jur\u00eddica diferenciada amb responsabilitat limitada<\/strong>. A t\u00edtol exemplificatiu i argumentatiu, un administrador social d\u0092una societat limitada que \u00e9s titular del 25% de les participacions socials est\u00e0 d\u0092alta en el RETA. Per\u00f2\u00a0aix\u00f2 no significa que hagi contractat personalment els treballadors de la societat limitada, ni que respongui amb el seu patrimoni personal dels deutes salarials, ni que assumeixi personalment del risc i ventura de l\u0092activitat”, explica la sent\u00e8ncia.<\/span><\/i><\/p>\n

Si l\u0092ocupador \u00e9s una persona jur\u00eddica, la jubilaci\u00f3 del seu administrador o conseller, no afecta directament els contractes.\u00a0<\/strong><\/p>\n

Per a ampliar aquesta informaci\u00f3 consulti amb <\/span>Assessoria laboral.<\/span><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Els aut\u00f2noms societaris no poden compatibilitzar el 100% de la jubilaci\u00f3 amb la seva activitat. El Tribunal Suprem va rebutjar …<\/span><\/p>\n","protected":false},"author":1,"featured_media":9029749,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[868,1],"tags":[],"class_list":["post-9029748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral","category-sin-categoria"],"yoast_head":"\nEls aut\u00f2noms societaris: jubilaci\u00f3 activa - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/els-autonoms-societaris-jubilacio-activa\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Els aut\u00f2noms societaris: jubilaci\u00f3 activa - gremicat\" \/>\n<meta property=\"og:description\" content=\"Els aut\u00f2noms societaris no poden compatibilitzar el 100% de la jubilaci\u00f3 amb la seva activitat. 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