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VakO 4.11.1982/6362:81 AI generated

Insurance court dismissed appeal where silent managing director of limited partnership was deemed employee for pension insurance.

Case Number VakO 4.11.1982/6362:81
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The insurance court dismissed the limited partnership's appeal regarding the managing director's pension insurance status. The director held 96% of shares but was silent and lacked decisive authority, leading the court to find a working relationship with the pension fund. Consequently, the director was classified as an employee rather than a business partner for insurance purposes.

Legislator headnote

AI generated

Insurance Act; Limited Partnership Act: A silent managing director holding majority shares in a limited partnership is deemed an employee of the partnership for pension insurance purposes if they lack decisive authority and do not meet ownership thresholds.

Keywords

AI generated
limited partnership silent managing director pension insurance employee status decisive authority working relationship insurance court

Cited Legislation

AI generated
Insurance Act
Limited Partnership Act
AI generated
insurance_1977_6679-1976
Insurance court dismissed claim for tax income correction due to shareholder ownership structure.
insurance_1994_8918-1993
Insurance court dismissed claim for unemployment benefits for a company director who was a salaried employee.
insurance_2025_271-2024
Court holds that mere board membership without share ownership or voting rights does not constitute 'other equivalent control' for unemployment insurance purposes.
insurance_1997_3087-1996
Insurance court held mutual liability agreements between employer associations do not bind third parties regarding pension contributions.
ECLI:FI:KHO:2019:130
Supreme Administrative Court allows loss deduction when silent partners' shares are bought by liable partner in a commandite company.

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Full text

Toimitusjohtaja oli omistanut 96 % Oy L:n osakkeista. Yritys muuttui Oy L & Co Ky:ksi. Oy L oli kommandiittiyhtiön vastuunalainen ja toimitusjohtaja äänetön yhtiömies. Eläkelaitos oli määrännyt kommandiittiyhtiön suorittamaan toimitusjohtajan työskentelystä TEL-vakuutusmaksuja. Kommandiittiyhtiö valitti sillä perusteella, että kysymyksessä oli toimitusjohtaja. Toimitusjohtajan katsottiin olleen TEL:n tarkoittamassa työsuhteessa kommandiittiyhtiöön, koska hän ei omistanut yksin tai perheenjäsentensä kanssa yli puolta sen yhtiöosuuksista eikä hänellä muutoinkaan ollut vastaavaa määräämisvaltaa. Eläkelautakunnan päätöstä ei muutettu. I -jaosto Laki muuttunut