The figure of the corporate self-employed is not something that is known as the self-employed or the employed person does. And yet, it can be a mode in which you save and earn more at the same time.
Therefore, on this occasion, we want to help you discover what is the corporate self-employed, what are the requirements for this figure, how do they charge their work and how much do they pay as a Social Security fee.
What is a self-employed company
In a simple way, a clear definition of a self-employed company would be that of "That person who decides to establish a commercial company or a company". However, it goes a little further. In this case, a self-employed person is a person, normally autonomous, who either belongs to a company because he has put in a capital that allows him to have a certain amount of the company; or you have decided to create a company or company, and that, therefore, is listed in the Special Regime for Self-Employed Workers.
Therefore, we talk about someone who holds a management position in a company, either as a director or as a director, but also being able to provide services to this company.
Difference between autonomous and autonomous company
Now comes the big question: what really differentiates a freelancer from a corporate freelancer?
On the one hand, we speak of a figure, that of the self-employed company, who is part of a company or constitutes it and that, therefore, it has a stake of the same in accordance with the capital that it puts. In the case of the self-employed, he does not have any company.
However, and it is something with which the difference between the two figures is very easily seen, the BIG difference is about their responsibility.
While a self-employed person has to respond with all his private assets if something happens; In the case of a self-employed company, this is not the case, their responsibility is limited solely and exclusively to the participation that they have made, be it 25, 33, 50% ...
Requirements to be self-employed
However, not all the self-employed of the RETA (Special Regime for Self-Employed Workers) can be a self-employed company. To do this, they must meet a series of requirements in order to benefit (or not) from the conditions that this figure offers.
Among these requirements are:
- Have at least 25% of the capital of that company that has been established (or is going to be established) and that also has functions in the direction or management.
- Have at least 33% of the capital and work in the company.
- Not having interests in the company, but living with a person who has at least 50% of its capital.
- It is not necessary that all these requirements are met, but with one of them, you could already fall within this figure.
How to register as a self-employed company
Do you want to know how to register as a self-employed company? It is important that you bring all the documentation, or that you present it online if possible, to speed up the entire process. Therefore, here we detail what you will need:
- Census declaration. You have this with model 036 where the economic activity that you exercise will be established (or the one that you are going to exercise if you have not started yet).
- Model TA 0521. It is a simplified request for registration, cancellation or variation of data in the special regime for self-employed. What is it for? Well, so that, if you have not yet started as a self-employed person, you register as such (in self-employed company), and if you are, to vary the data that Social Security has about you.
- Copy and original of the partnership deed. In other words, you have to prove that a company has been created and attach the documents that certify it.
- Copy of your ID.
Therefore, the steps you should take are:
- Go to the Commercial Registry to register the company. In this case, you must choose the company name, make a public deed of incorporation, etc.
- Go to Social Security to register as a self-employed person, and in this case as a self-employed company.
How do you charge the job?
Another of the doubts generated by the corporate self-employed is when it comes to charging for the work that is carried out. However, it is not that complicated to understand and, in fact, there are two ways of doing it.
Invoice the entity
One of the first is by issuing an invoice only that, instead of to that end customer, what is done is to make an invoice to the company. In this case, that job would be like an economic activity.
But does that carry VAT?
Actually, the one that clarifies this issue is the article 27.1 of the LIRPF (or Personal Income Tax Law, so that you understand it better), as well as Binding Queries (specifically V1147-15 and V1148-15). What do they say? Well, an invoice must carry VAT if:
- Own means are used to carry out the activity that has been carried out.
- If a work schedule and a vacation schedule are established.
- If there is an economic risk (for example that money is put to do the work hoping to get paid later).
- You have a responsibility to the customer.
- If those requirements are not met, then it will go without VAT.
As payroll
Another option is for each worker and staff to have a payroll, in such a way that they become "employed" and, although they are listed in the RETA, all their work is taxed as earned income.
How much does a self-employed company pay?
Finally, we are going to talk to you about the quota of corporate workers, since perhaps it is what interests you the most in this regard. And, contrary to what you might think, the fee is not cheaper than that of freelancers (at least if we compare it with both with the minimum base). At the moment, the monthly fee is 367,84 euros, somewhat higher than that of a "normal" self-employed person.
You must bear in mind that, as with the freelancers quota, it can also vary annually, and it is almost always upwards, not downwards.