When
freelancers win new clients or decide to undertake more ambitious projects,
they will have to start thinking about hiring . It
is common for them to end up hiring family members who already gave them a hand
in the business, which could fall into the category of "self-employed
collaborators", a figure that can benefit from some bonuses.
What is a freelance collaborator?
The self-employed collaborators are the direct relatives of the
freelancers, who work for him and live under the same roof . For
the purposes of the Tax Agency, only the following family members can be
classified as self-employed collaborators:
- Spouse, except domestic
partners
- Parents
- Children over 16 years of
age
- Other relatives by
consanguinity or affinity up to the second degree, so it could be
grandparents, grandchildren, brothers, brothers-in-law, in-laws and
sons-in-law or daughters-in-law.
To enter the category of self-employed collaborator, it is not
enough to be a family member, you must also meet other requirements:
- Live in the same home as the
self-employed person and be in his charge.
- Not be registered as an
employed person
- That it is not a one-off
collaboration, but must be employed by the self-employed owner on a
regular basis.
It is worth clarifying that this figure has no place when it comes to self-employed
companies who carry out their professional activity through a Limited Company .
What bonuses do the self-employed
collaborators have?
In 2015 a new regulation on self-employment was
approved that included bonuses for self-employed collaborators. The
objective of this measure is to favor the contribution of the relatives of the
self-employed who work in the family business. In fact, if you decide to
incorporate a family member into your activity, you must bear in mind that they
must contribute to Social Security regardless of the hours worked, although you
can take advantage of a bonus during the first months.
- Discount of 50% of the
self-employed quota during the 18 months after registering with
Social Security . With this bonus you can hire a family
member paying only 139.43 euros per month, instead of the 278.87
represented by the self-employed quota.
- 25% discount from month 19 to 24 after
registering with Social Security . This six-month bonus
has the objective of facilitating the transition to paying the full fee,
so that you can adjust your accounts.
These bonuses can only be used once ,
they cannot be requested if the collaborating self-employed person has already
benefited from this discount on Social Security contributions.
How to register as a freelance collaborator?
The procedures to register as a self-employed collaborator are
quite simple since you should not register with the Treasury, only with Social
Security. You will
have to submit the Application for registration in the special regime for
self-employed workers as a "Collaborating family member of the owner of
the farm" through form TA0521 / 2 . You
must also present the family book, ID and a copy of the tax registration of the
self-employed owner of the business.
What obligations does the self-employed holder have?
The self-employed owner who hires a family member as a
collaborating self-employed person must comply with the same obligations that
they have with the rest of their workers. That means that you must face
the contributions to the Social Security of the collaborating self-employed
person and pay him the stipulated salary.
The self-employed collaborator only has the obligation to
present his annual personal income tax return. You should not file
quarterly returns or taxes of VAT and personal income tax since these will be
borne by the self-employed owner, since the self-employed collaborator has a
payroll that is taxed as work performance, like any other salaried worker, not
as an economic activity on account own.
Healthandbeautytimes themarketingguardian imtechies techiesguardian healthsunlimited
