Who must register as a self-employed collaborator?
When it comes to working in a family business, it is common for the relatives of the entrepreneur or self-employed owner to collaborate in the company. However, to comply with legal regulations, these relatives must register as self-employed collaborators.
According to Social Security, the requirements to contribute as a self-employed collaborator include being a direct relative of the business owner. This includes the spouse, children, parents and other relatives up to the second degree by consanguinity or affinity. In addition, they must work regularly in the business; it must not be a sporadic collaboration.
It is important to note that this type of registration does not apply to corporate self-employed workers who only operate through a limited company (S.L.). They cannot hire relatives under this figure.
Bonuses on contributions for self-employed collaborators
One of the advantages of being a self-employed collaborator is the bonuses on Social Security contributions, provided that the collaborator has not been registered as self-employed in the previous five years. These bonuses are:
50% of the fee during the first 18 months.
25% of the fee from month 19 to 24.
These bonuses seek to encourage the contributions of family members, such as spouses and children, who participate in the family business without being registered.
How to register as a self-employed collaborator?
The process to register as a self-employed collaborator is quite simple compared to other types of self-employed. It is not necessary to register with the Treasury, only with Social Security. To do so, the TA 0521 form must be submitted, along with documentation such as the family book, the DNI and a copy of the registration with the Treasury of the self-employed business owner.
Taxes of the self-employed collaborator
One of the main tax advantages of being a self-employed collaborator is the exemption from quarterly tax obligations. Unlike self-employed owners, collaborators are not required to submit quarterly VAT or IRPF returns. They only have to file the annual income tax return, like any other worker, and pay the corresponding taxes according to the income received.
Obligations of the self-employed owner
The self-employed owner has a series of obligations with respect to the self-employed collaborator. Among them, is paying the Social Security contributions, although the primary responsibility falls on the collaborator. He must also pay his salary and give him the corresponding payroll, recording these payments as deductible expenses in his tax return.
In short, registration as a self-employed collaborator is a necessary procedure for those family members who regularly work in a family business, offering both tax advantages and bonuses on Social Security contributions. It is essential that both the self-employed owner and the collaborator comply with the legal obligations to avoid sanctions. If you need legal labor advice, do not hesitate to call us to request personalized information about your case.
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By email: comunicación@gmintegrarrhh.com
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