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Autonomo familiar colaborador sociedad limitada
Know what are the collaborating self-employed, the regulations that apply to the hiring of family members by self-employed workers, the 2021 bonuses for the registration of collaborating self-employed, the obligations and taxes of the collaborating self-employed and the self-employed holder and the bonuses for hiring indefinitely as employees their spouse, ascendants, descendants and other relatives by blood or affinity, up to the second degree inclusive, provided that certain requirements are met.
As we already commented in the article on Registration and Cancellation in the Special Regime for Self-Employed Workers, when we defined who are obliged to contribute in this regime, for the Social Security, the requirements to contribute as a self-employed collaborator are as follows:
In the case of unmarried couples, they were allowed to operate as collaborating self-employed between 2012 and 2015, being a necessary requirement the cohabitation in the same domicile. The door was opened with Law 3/2012 and closed with the Law for the Promotion of Self-Employment of 2015, which repealed the additional provision of the Law of 2012 where this possibility was included. However, the Law on Urgent Reforms of Self-Employment includes in its text the possibility of hiring a domestic partner as a collaborating self-employed person.
Self-employed with a disabled child
A self-employed collaborator is a family member up to the second degree of consanguinity or affinity of the self-employed worker who lives and works with him/her and whose incorporation to the Special Regime for Self-Employed Workers (RETA) is mandatory.
When a self-employed entrepreneur incorporates a direct family member into his business, he must pay Social Security contributions to the Self-Employed Workers’ Scheme. This is what is called a collaborating relative and this contribution is independent of the hours of work performed, although it must be taken into account that it is only contemplated in cases in which the dedication is not sporadic.
“(…) the contractual conditions must be examined in each case to assess whether the relationship is labor or commercial; and in the present case the existence of a personal and voluntary provision of services, subject to the control and direction of the company, and within its scope of organization, with the receipt of remuneration, is clear, and therefore, unquestionably the application of article 1. 1 of the Workers’ Statute (STS of 19-9-06 (Rec. 1359/2005), 8-11-2006 (Rec. 1920/2005), 6-2-2007 (Rec. 3596/2005), 23-5-2007 (Rec. 3256/2005), 25-6-2007 (Rec. 5035/2005), 11-7-2007 (Rec. 177/2006) or 28-2-2008 (Rec. 3174/2006).
Self-employed worker spain
However, if you have a business and you want to hire a freelancer under this modality or if you have been offered a contract of this type, you should know that there are several requirements. Likewise, when you are registered as a freelancer, you have a series of rights and obligations. We are going to explain everything below.
An exception is also made for corporate freelancers who work through their limited company. They cannot hire freelance collaborators, unless they own 50% of the shares of the company.
If you are hired under this modality, you will have different tax obligations than other self-employed. For the Tax Agency, you will be treated in the same way as employees. This means that you will only have to file an annual personal income tax return. In other words, you will not have to file quarterly personal income tax or VAT returns.
On the other hand, for the National Institute of Social Security you will be just another self-employed person and you will receive the same benefits as the self-employed. In this sense, you will be interested to know that you will not be entitled to the unemployment benefits that an employee receives. But you will be able to collect the so-called self-employed unemployment benefits when you have contributed for a minimum of 12 months.
Self-employed first year
Find out what are the collaborating self-employed, the regulations that apply to the hiring of family members by self-employed workers, the 2021 bonuses for the registration of collaborating self-employed, the obligations and taxes of the collaborating self-employed and the self-employed holder and the bonuses for hiring indefinitely as employees their spouse, ascendants, descendants and other relatives by blood or affinity, up to the second degree inclusive, provided that certain requirements are met.
As we already mentioned in the article on Registration and Cancellation in the Special Regime for Self-Employed Workers, when we defined who are obliged to contribute in this regime, for the Social Security, the requirements to contribute as a self-employed collaborator are as follows:
In the case of unmarried couples, they were allowed to operate as collaborating self-employed between 2012 and 2015, being a necessary requirement the cohabitation in the same domicile. The door was opened with Law 3/2012 and closed with the Law for the Promotion of Self-Employment of 2015, which repealed the additional provision of the Law of 2012 where this possibility was included. However, the Law on Urgent Reforms of Self-Employment includes in its text the possibility of hiring a domestic partner as a collaborating self-employed person.
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