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The self-employed if they can hire their direct relatives, but there are cases in which said relative must have an employment contract or register as self-employed. If you have many doubts regarding this topic, in Drisar Advisors we can offer you a complete advice and management service so that you carry out this process properly and you can hire direct family members as self-employed.

Family members who register as self-employed are known as self-employed collaborators. These are self-employed workers, however, for the Tax Agency he is an employee and for Social Security he is a self-employed worker.

Who should register as a self-employed collaborator?

Generally, they have the obligation to contribute as self-employed collaborators family members of self-employed professionals, workers or entrepreneurs. Due to the fact that a collaborating self-employed person is a direct relative who works for an individual self-employed person, in the case of employers they have the obligation to contribute the spouse, descendants, ascendants and other relatives by affinity or consanguinity up to the second degree, even by adoption. .

As for de facto couples, between 2012 and 2015 they were allowed to work as self-employed collaborators, with the coexistence of both in the same address being an essential requirement. But this possibility was closed with the Self Employed Act of 2015.

Bonuses to which self-employed collaborators are entitled

The self-employed collaborators of the holders, as long as the latter have not registered in the previous five years, are entitled to the following bonuses:

• During the first 18 months to a bonus of 50% of the fee. Which was approved in the Labor Reform of 2012.
• Between 19 and 24 months a bonus of 25%. It was established in the Law for the promotion of self-employment in order to make the change to payment of the full quota bearable.

How to register as a collaborating self-employed family member?

The procedures for register as a self-employed collaborator they are much simpler than that of the individual self-employed. In this case, it is enough to register as a collaborating family member with Social Security, but it is not necessary to register with the Treasury.

You must submit the Application for registration in the special self-employment regime as a collaborating family member before Social Security. In addition, you must present the DNI, a copy of the registration in the Treasury of the registered family member and owner of the business to complement the documentation.

Does the self-employed collaborator have to pay taxes?

The self-employed collaborator does not appear as a taxpayer in the Treasury, since it is not up to him to pay the tax obligations every quarter, that is, that you do not need to file quarterly VAT returns (Model 303) and IRPF (Model 130), payments that must be made by the self-employed owner of the business.

The collaborating family member only has to present the IRPF declaration each year and pay the corresponding taxes based on the income obtained, which is justified in the payroll or payment receipts.

What are the obligations of the self-employed owner?

In the case of the existence of a self-employed collaborator, the owner must comply with the same obligations that he has with other workers:

• Pay the self-employed collaborator a salary and deliver the corresponding payroll, which depends on the agreements and the professional category.
• Pay the contributions of the self-employed worker to Social Security in a subsidized way.
• Include in accounting items as deductible business expenses that influence the calculation of tax returns.

Do you have more questions or do you have more doubts, do not hesitate and contact us We will give you all the guidelines to follow.

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