Knows the types of self-employed worker

For one thing, have to know that, despite existing 6 types of self-employed worker, all have something in common: they pay contributions in the same Regime of the Social Security Institute, with the same rules for everyone. Nonetheless, there are significant differences in the operation of the activity and the taxation.

The classification that you show today is based on characteristics of the activity that they carry out and its fiscal and work framing. We start:

1. Self-employed workers

We adverted to those self-employed workers that they manage a small business that is to its name, in general from an approach of self-employment, being able to have or not to contracted workers. We find several subcategories:

• Self-employed workers that they pay contributions for activities business studies in the business tax, (from cabbies until catering, mechanics, etc.) or anyone who are dedicated to the construction or to the maintenance. Many a time pay contributions for modules (PERSONAL INCOME TAX in regime of objective evaluation).
• Artists and athletes.

    2. freelance and freelanceProfessionals

Self-employed workers that are dedicated to freelance professionals included in the list of occupations, is divided in two large groups:

• Members (architects, lawyers, psychologists, practitioners, etc.). Sometimes do not quote directly in the regime of self-employed workers but instead via its Professional Associations' mutual societies.
• Not members (programers, designers, publicists, translators, etc.).

The situation of self-employed workers of type 2 is usually to qualify as “freelance”.

3. Freelance employers / company

In this block those professionals are found with a business of great dimensions and that they have greater number of workers contract you. In this case, the self-employed worker chooses to set up a society, which it reduces the taxes to be paid for profits and above all limits its responsibility to the heritage of the society.

General, have the majority of the society and its charge is that one of manager, which is why it is obliged to pay contributions as a self-employed worker. They usually have majority in the society and they practice the charge of manager, which is why they are obliged to pay contributions in the regime of self-employed workers. We would be able to say that it is the result of a self-employed worker successfully.

In trading companies with several members will pay contributions such as self-employed workers anyone who possess the part three of the share capital, the another quarter if it carries out management or one half functions if it is in direct relative' possession (second degree of consanguinity).

4. Economically Dependent self-employed Workers

Those self-employed workers, workers or professionals, that they turn over to a single client 75% or more than its incomes. They can not have workers to its charge. Now are something more protected although for this they must sign with the company a contract of economically dependent self-employed worker.

5. Agricultural self-employed workers

Self-employed workers that are dedicated to agricultural activities tell from 2008 with a special scheme of contribution, the “Special system for Agricultural Freelance workers”, known as MUSHROOM. The amount of its monthly contribution to the Social Security Institute is something lower than that one of a normal self-employed worker.

6. Others types of self-employed workers

In this group we include a series of worker particular situations and freelance professionals:

• Collaborativeself-employed workers: Self-employed workers spouse and relatives until the second degree of consanguinity that they collaborate in the business usually.

• Cooperatives hard-working members of associated work that they have chosen to pay contributions in the special plan for self-employed workers.

• The comuneros or irregular members of communities of property and civil societies.

• active partners of general partnerships and limited partnerships.