Question:
Dear SB Law, our company has recently signed a collaborator agreement. Does this type of agreement fall under the scope of compulsory social insurance contributions pursuant to the 2024 Law on Social Insurance?
Answer:
According to Article 2 of the 2024 Law on Social Insurance (effective from July 1, 2025), "collaborators" working for the company under a collaborator agreement do not fall within the group of subjects required to participate in compulsory social insurance.
However, the Company must note and ensure that the content of the collaborator agreement does not contain provisions reflecting paid work, salary, and the management, administration, and supervision by the company, as these are contents that could define it as a labor contract (pursuant to Article 13 of the Labor Code). In such a case, the company is obligated to register and pay social insurance for this individual as it would for an employee working under a labor contract.
Regarding the collaborator agreement that the company has provided to SB Law, we find that the current agreement does not contain provisions showing strict binding elements concerning the company's management, administration, and supervision. Therefore, there are grounds to determine that this collaborator agreement is not a labor contract, and the collaborator is not subject to compulsory social insurance as prescribed by law.
