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Can a Limited Liability Company (SARL) manager be an employee and receive a salary?

Limited Liability Company (SARL) managers, either partners or not, as minority or majority, who receive a salary by virtue of their activities and responsibilities within the company, are compulsorily subject to both the National Social Security Fund (CNSS) and the Compulsory Health Insurance (AMO).

A non-managing partner, as minority or majority, as well as a member of the Board of Directors or the Supervision Board who carry out a remunerated function within the company based on employer-employee subordination and dependence relationship, are subject to the National Social Security Fund (CNSS), provided they do not exercise another function susceptible to exclude them by law from the scheme (such as civil service, military or any other function based on an obligating scheme).

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