Self-employed, employed or unemployed, every worker has some taxes to pay for the fact of being an employee and to receive some income, as a result of the activity that he develops. Yes The annual income statement It is the peak of the fiscal year for millions of citizens, not all the taxes that workers owe to the State, according to their work situation, are always known in detail. And also those who legally do not have it, such as fellows, must take into account that -be remunerated or not for their practices- they will be registered in the Social Security.
IRPF installment payments
By using their own tools and resources, the self-employed worker organizes their own work and decides when they will develop it. "He does not have a work contract, nor does he receive a stable payroll, since he earns more or less according to his benefits", explains tax expert Rebeca Vázquez.
The self-employed worker must pay taxes on the IRPF. To determine the performance of your activity, you can use a direct estimate or an objective estimate. In the first case, all income will be taken into account -including self-consumption- minus the expenses necessary to obtain it. Conversely, the objective estimate is formed from some parameters, set by the Ministry of Economy and Finance for each activity, such as, among others, the number of people working in the activity, the installed electrical power or the surface of the premises in which it is developed.
"In both regimes the self-employed person makes four annual payments: from day 1 to April 20, July, October and, in January of the following year, from 1 to 30", explains Vázquez. Each time, through the 130 model, the Treasury anticipates 20% of its benefits. If, at the end of the fiscal year, you have paid more than you were entitled to, the Income statement will be returned to you. Otherwise, you must enter what is missing from IRPF to the Treasury.
VAT adds and subtracts
Another tax that the self-employed worker must submit is VAT. "The consumer pays it in the price of the product or service that he acquires, so the one who sold it to him - the self-employed person - will have to pay it into the Treasury, acting in this way, in some way, as a collector," says Vázquez. To the VAT that was entered through sales, however, the employee may subtract VAT that, in turn, paid for the goods or services purchased for the development of their activity.
The general VAT rate is 21%. There is also a reduced rate, at 10%, and the super reduced, for goods of first necessity, 4%. The settlement is monthly or quarterly. In the latter case, it is carried out with the same terms established for the fractional payments of the IRPF. From 1 to 30 January it is also possible to request possible returns.
Withholdings for rent and workers
If the self-employed worker has a rented place (for example, an office), he must indicate to the Treasury, through model 115, what part of the rent he has not paid on account of the IRPF, and enter this withholding, which corresponds to 19%, to the AEAT. This model is presented every three months, in the same terms foreseen for the fractional payments of the IRPF or VAT.
But there are more IRPF deductions that a self-employed worker may have to present: to workers and professionals, if they have them, through model 111. The first ones "will be, in general, 15%, although in the case of professionals of new start -in the year of the beginning and the next two- will be 7%, "emphasizes Vázquez. If it is about withholding workers, the percentage -which can range from 0% to 45 %- will depend on your family and personal situation, the salary and the type of contract.
The self-employed worker must also pay the social security of their workers every month. The contributions of employees are composed of two parts: the one corresponding to the employer and the worker. "In general terms, the employer will pay 23.6% for common contingencies, 5.5% for unemployment, 0.2% for the Social Guarantee Fund of the Ministry of Labor, and 0.6% for vocational training, "says Vázquez.
"If you also develop transactions with third parties of more than 3,005 euros per year (VAT included), you should not forget to submit the model 347 in February of the following year, with the amount of the invoices from customers and suppliers per quarter," warns Vázquez.
Employees present the IRPF as the self-employed. "The big difference, however, is that the latter are obliged, while presenting the income statement is optional for employees when they have a level of income lower than the limits established by law," emphasizes Vázquez.
Something that is often forgotten, in addition, is that, like any consumer, each employee pays VAT each time he buys a product or acquires a service, since his price has already incorporated this tax.
The employee also pays a Social Security fee, which appears directly on his payroll. In the words of Vázquez, "the most frequent contributions are due to common contingencies (4.7%), unemployment (1.55%), professional training (0.1%) and extra hours".
Workers who have lost their jobs they represent a special case. They pay IRPF, but only pay Social Security if they receive a so-called contributory benefit, that is, the one given to workers who already quoted the minimum required during their working life. When they are unemployed and receive this benefit, they will quote "for common contingencies, such as family protection, retirement, permanent disability, death and survival, temporary disability, maternity, health care among others, but not for unemployment, accident, work and professional illness, Salary Guarantee Fund and Vocational Training ", explains Vázquez.
On the other hand, if the unemployed worker has not been able to contribute for the minimum time required, he will receive the unemployment benefit, that is, a non-contributory benefit, and will not contribute to the Social Security, except for a few exceptions.
The approval by the Government of a decree on people who practice in a company it created a stir at the end of last year. Until then, only the fellows who received remuneration for the tasks they performed had to be registered in the Social Security and quoted. With the Royal Decree of December 28, 2018, however, all fellows, both those who do paid work and others, should be subject to this same rule.
The new regulations prompted "a great doubt," according to María Gema Romero, head of labor relations at the Arriaga Asociados law firm. "Who is responsible for paying the fees of the interns who carry out unpaid internships? To the company, to the study center or university, or to both, of shared form? ", It is asked.
A problem that, according to the decree, will have to be resolved in the regulation, whose approval period foreseen in the regulations is April 1. It is not clear yet if, with the imminent dissolution of the Cortes and the elections in sight, it will be possible to take it forward. Meanwhile, on January 16 "the Government and the Conference of Rectors of the Spanish Universities (CRUE) agreed that any normative provision that is published will be applied from the 2019-2020 academic year, and that it will be up to the companies to pay the contributions", Concludes Romero.