LEGAL ASPECTS OF EMPLOYMENT OF THE BOARD MEMBERS OF A CAPITAL COMPANY

Abstract

The author of this article considers the status of a member of the Board, as well as the types of contracts to be concluded with a member of the Board, among them the contract of authorization, contractor’s contract, contract of employment. The occupation of a board member of a capital company is enlisted in the Classification of occupations. In addition, the author describes the features determining the status of a board member as an employee in accordance with the law «On State Social Insurance» and the law «On Personal Income Tax». The author’s conclusions are supported by the jurisprudence, which is also analyzed in the article