How many types of self-employed workers exist and how do they differ?
Posted: Mon Jan 06, 2025 8:24 am
In Spain, more than 3 million people are registered as self-employed. They all have in common that they pay into the Special Regime for Self-Employed Workers (RETA). However, taking into account their professional activity and their tax and labour regime, there is a wide heterogeneity. The differences are such that we can speak of six different types of self-employed workers , each type with its own characteristics.
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There are 6 types of self-employed workers
Self-employed workers
Those who regularly manage a business of which they are the owners. They may or may not have employees under their charge. They declare their income as business activities and usually pay taxes by modules.
In this group we find various categories :
Self-employed persons who pay contributions for business activities in the economic activities tax (IAE), such as taxi drivers, transporters or merchants.
Self-employed people who run a hospitality business, workshop, hairdressing salon, etc.
self-employed workers engaged in construction and maintenance.
Artists and athletes who make up a special group at the IAE.
Self-employed and freelance professionals
Self-employed persons whose professions are japan number data included in the list of professional activities of the Tax on Economic Activities. There are two large groups:
Self-employed professionals : sometimes they do not pay into the RETA, but rather through the mutual funds of their professional associations. They are lawyers, architects, doctors, veterinarians, pharmacists, engineers, solicitors, etc.
Self-employed professionals who are not usually registered : publicists, translators, programmers, designers, trainers, craftsmen, painters, etc.
In all cases, they may have employees under their charge and their earnings are taxed under the Simplified Direct Estimation regime .
Self-employed entrepreneurs
These are self-employed corporate members or managers. They are the managing partners of companies who, given that they cannot pay into Social Security as employees, are registered as self-employed by obligation.
Economically dependent self-employed workers
They are called dependents because at least 75% of their income comes from a single client . In these cases, it is a commercial relationship and not a labor relationship that gives rise to a series of rights for the self-employed person that, otherwise, he or she would not have:
The self-employed person is linked to the company by a contract which specifies the amount, the duration of the activity and the maximum number of working hours. It is mandatory that this contract be registered with the State Public Employment Service.
They have the right to interrupt their activity for a minimum of 18 days a year, which would be equivalent to a salaried employee's vacation.
They are entitled to compensation for the termination of their contract.
With Holded you don't need to be an accountant to manage your invoices
Create invoices, estimates and proformas in seconds, automatically filling in fields with your stored information.
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There are 6 types of self-employed workers
Self-employed workers
Those who regularly manage a business of which they are the owners. They may or may not have employees under their charge. They declare their income as business activities and usually pay taxes by modules.
In this group we find various categories :
Self-employed persons who pay contributions for business activities in the economic activities tax (IAE), such as taxi drivers, transporters or merchants.
Self-employed people who run a hospitality business, workshop, hairdressing salon, etc.
self-employed workers engaged in construction and maintenance.
Artists and athletes who make up a special group at the IAE.
Self-employed and freelance professionals
Self-employed persons whose professions are japan number data included in the list of professional activities of the Tax on Economic Activities. There are two large groups:
Self-employed professionals : sometimes they do not pay into the RETA, but rather through the mutual funds of their professional associations. They are lawyers, architects, doctors, veterinarians, pharmacists, engineers, solicitors, etc.
Self-employed professionals who are not usually registered : publicists, translators, programmers, designers, trainers, craftsmen, painters, etc.
In all cases, they may have employees under their charge and their earnings are taxed under the Simplified Direct Estimation regime .
Self-employed entrepreneurs
These are self-employed corporate members or managers. They are the managing partners of companies who, given that they cannot pay into Social Security as employees, are registered as self-employed by obligation.
Economically dependent self-employed workers
They are called dependents because at least 75% of their income comes from a single client . In these cases, it is a commercial relationship and not a labor relationship that gives rise to a series of rights for the self-employed person that, otherwise, he or she would not have:
The self-employed person is linked to the company by a contract which specifies the amount, the duration of the activity and the maximum number of working hours. It is mandatory that this contract be registered with the State Public Employment Service.
They have the right to interrupt their activity for a minimum of 18 days a year, which would be equivalent to a salaried employee's vacation.
They are entitled to compensation for the termination of their contract.