You are self-employed and want to hire your husband or wife: how should you do it?
Posted: Wed Dec 18, 2024 3:44 am
A common question that many self-employed people face is how to hire their husband or wife if they want them to help them in their business. In fact, this could be extended to more direct family members, since it is a regulated situation within what is known as the collaborating self-employed person.
Therefore, a self-employed collaborator is defined as a direct family member : spouse, children, ascendants and other relatives of the entrepreneur, by consanguinity or affinity up to the second degree inclusive and, where applicable, by adoption. If it is a de facto couple, they must live in the same home to be eligible for this type of contract.
There is only one exception : the hiring of children under 30 years of age , which presents a somewhat special situation. Nor can you register as a self-employed collaborator if you already work for another company as an employee. Of course, in all cases you must have a regular job at the workplace, not just occasionally.
How to hire your husband or wife if you are self-employed
Once we have seen the figure of the self-employed collaborator, which would include the spouse or common-law partner of the self-employed person, we will see how to register and what advantages this model of contract entails for family members. To do so, we have to go to the Social Security website and download form TA0521/2 , through which the application for registration in the special regime for self-employed persons is made effective, in this case as a collaborating family member of the person who appears as the owner of the business.
Start of marked textHiring your husband or wife if you insurance email list are self-employed, a simple procedure if you know howEnd of marked text
The procedures are simplified and it is not necessary to register for economic activities with the Treasury, but we must provide a copy of the registration with the Treasury of the self-employed company owner, in addition to our ID and a copy of the family book that proves our degree of kinship. In this way, the procedure is quite simple.
The main advantage of being a self-employed contributor is that you are exempt from quarterly tax obligations , so you do not need to file quarterly VAT and IRPF tax returns, which are the obligation of the self-employed business owner . You will simply have to file the IRPF return like any other employee, for which you need to have proof of the income obtained.
It will be the self-employed business owner , the one who makes the contract, who will have to pay the Social Security contributions of the self-employed collaborator , his salary and submit the corresponding payroll, as well as then quote these items as deductible expenses in his business for his tax returns.
Finally, the self-employed collaborator will be able to benefit from the 50% bonus on the fee established after the 2012 labour reform for 18 months and 25% for the following six months. This makes it an attractive and simple way to hire family members to help us in our business. It should be remembered that the requirement of living in the same home is essential for the formalisation of the contract and is one of the reasons why this type of employment relationship can be extinguished or terminated.
Therefore, a self-employed collaborator is defined as a direct family member : spouse, children, ascendants and other relatives of the entrepreneur, by consanguinity or affinity up to the second degree inclusive and, where applicable, by adoption. If it is a de facto couple, they must live in the same home to be eligible for this type of contract.
There is only one exception : the hiring of children under 30 years of age , which presents a somewhat special situation. Nor can you register as a self-employed collaborator if you already work for another company as an employee. Of course, in all cases you must have a regular job at the workplace, not just occasionally.
How to hire your husband or wife if you are self-employed
Once we have seen the figure of the self-employed collaborator, which would include the spouse or common-law partner of the self-employed person, we will see how to register and what advantages this model of contract entails for family members. To do so, we have to go to the Social Security website and download form TA0521/2 , through which the application for registration in the special regime for self-employed persons is made effective, in this case as a collaborating family member of the person who appears as the owner of the business.
Start of marked textHiring your husband or wife if you insurance email list are self-employed, a simple procedure if you know howEnd of marked text
The procedures are simplified and it is not necessary to register for economic activities with the Treasury, but we must provide a copy of the registration with the Treasury of the self-employed company owner, in addition to our ID and a copy of the family book that proves our degree of kinship. In this way, the procedure is quite simple.
The main advantage of being a self-employed contributor is that you are exempt from quarterly tax obligations , so you do not need to file quarterly VAT and IRPF tax returns, which are the obligation of the self-employed business owner . You will simply have to file the IRPF return like any other employee, for which you need to have proof of the income obtained.
It will be the self-employed business owner , the one who makes the contract, who will have to pay the Social Security contributions of the self-employed collaborator , his salary and submit the corresponding payroll, as well as then quote these items as deductible expenses in his business for his tax returns.
Finally, the self-employed collaborator will be able to benefit from the 50% bonus on the fee established after the 2012 labour reform for 18 months and 25% for the following six months. This makes it an attractive and simple way to hire family members to help us in our business. It should be remembered that the requirement of living in the same home is essential for the formalisation of the contract and is one of the reasons why this type of employment relationship can be extinguished or terminated.