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Company Secretary - Officer or Employee?

Company Secretary - Officer or Employee?


My question relates to if a company secretary is an officer or an employee?  I have done some research and have established that the secretary is an officer of a company but can also be an employee.  What are the situations in which the secretary would be classed as an employee? Does it have anything to do with employment contracts or salary?  Sorry if this seems like a simple question but I can't seen to uncover any relevant legislation!!

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23rd May 2012 14:30


does it matter?

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23rd May 2012 14:41


Historically company Secretary was an office, just as a director is, but offices are taxed like employments.

A person that is an office-holder can be an employee in addition to being an office-holder.

However, since company law no longer requires that a private company has a company secretary, I'm not sure that it can still be an office; a post that exists independently of the person occupying it for the time-being. If nobody occupies the post of company secretary in a private company, it seems to me that it doesn't exist.

HMRC's employment status manual at ESM2500 on may help you.

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