Счетоводство, данъци, осигуряване
Can a manager of EOOD, who is also the sole owner of the capital, be appointed under an LABOR contract in his own EOOD?
This means, in practice, that, as a party according to this labor contract, the same person would be stated:
In these relationships, the manager enters as an independent civil side, lead by his own interest, and therefore in the case there is a negotiation between him and himself again. Acc. Art. 38, para 1 from Obligations and Contracts Act and on the basis of Art. 74, para. 1 from the Labor Code, such a labor contract concluded would be invalid.
The manager of EOOD cannot be in an employment relationship with himself, as it is not possible for the same person to:
• to outsource and perform the work,
• to carry out an assessment of work and performance,
• to impose disciplinary sanctions,
• to allow himself to take leave
• to terminate the employment contract, etc.
Therefore, in their practice, various state institutions (such as the National Revenue Agency and the National Social Security Administration) do not recognize such a labor contract as valid. In the same direction is the court practice.
The short answer to the question is: NO, you can’t. If the company is Ltd., with at least two partners, there is no obstacle to such an labor contract being concluded, but the other partner must represent the side of the employer.