A freelancer is a self-employed person, which certainly has many advantages, but it can also have many complications. It is essential to know what your employment situation is and above all what your duties and rights are, especially when you are self-employed.
What is a self-employed person?
Definition of self-employed
A self-employed worker is a person who carries out an employment activity for profit on a regular, personal and direct basis. This activity is carried out independently, and although they receive remuneration, it is not a fixed monthly salary.
Self-employed workers are governed by the Statute of the Self-Employed Worker, which sets out their rights and obligations.
Types of self-employed
The group of self-employed workers is made up of more than three million members. For this reason, we can speak of different types of self-employed that are differentiated by the characteristics of the activity they carry out. Therefore, within the group of self-employed workers we can find the following types:
1. Self-employed workers
If you are a self-employed person who manages a small business, carries out your own work on a regular basis and is thinking of self-employment, you are a self-employed worker. The vast majority of these professionals pay professional activities tax (IAE). This also includes artists, sportsmen and women and people dedicated to bullfighting activities.
2. Self-employed professionals
A self-employed professional is understood to be a self-employed worker whose work activity is included in the list of liberal professions included in the list of professional activities of the IAE.
In this group we can distinguish between two types of professionals: self-employed professionals who are members of a professional association (such as lawyers, economists, doctors, pharmacists, etc.) and those who are not (such as publicists, computer programmers, etc.).
3. Economically dependent self-employed
The economically dependent self-employed or TRADE are those professionals who invoice 75% or more of their income to a single client. It does not matter whether they are workers or self-employed professionals.
This type of self-employed person is treated differently and is somewhat more legally protected than other groups of self-employed persons.
4. Collaborating self-employed
The family member or collaborating self-employed person is a type of self-employed person with certain characteristics and who must meet very specific requirements. It refers to the spouse or direct relatives of the self-employed person who work with him/her on a regular basis.
5. Self-employed company administrators
All trading companies require by law an administrator at the head of the company or a management director. This is what is known as a self-employed company director. The administrator of a company or self-employed person, as long as he/she is a natural person, must pay compulsory social security contributions to the self-employed persons’ scheme.