Coverage for the self-employed

Law 18/2007 of July 4, in its Art. 26, point 3, defines for the first time the figure of the Economically Dependent Self-Employed Worker (TRADE) as “those who carry out an economic or professional activity for profit and on a regular, personal, direct and predominant basis for a natural or legal person, called a client, on whom they depend economically by receiving at least 75 percent of their income from work performance and economic or professional activities.”

However, to be considered as such, they must simultaneously meet five conditions:

1. Not be in charge of employed workers, nor hire or subcontract with third parties.
2. Do not carry out your activity in an undifferentiated manner with workers who provide services under any type of contract on behalf of the client.
3. Have your own productive infrastructure and materials, necessary for the exercise of the activity and independent of those of your client.
4. Develop your activity under your own organizational criteria, without prejudice to the general instructions you may receive from your client.
5. Receive economic compensation based on the result of your activity, in accordance with what was agreed with the client.

These specific conditions must also be accompanied by a written contract (or within an agreement of professional interest) and registered:

Law 18/2007 of July 4 establishes, within the Special Regime for Self-Employed or Self-Employed Workers, and with effect from January 1, 2008, the Special System for Agricultural Self-Employed Workers, which will include agricultural self-employed workers, over 18 years of age, who meet the following requirements:

1. Be owners of a farm agricultural and obtain, at least, 50 percent of their total income from carrying out agricultural or other complementary activities, provided that the part of income coming directly from the agricultural activity carried out on their holding is not less than 25 percent of their total income and the working time dedicated to agricultural activities or complementary to them is greater than half of their total working time.
   • Complementary activities are considered to be the participation and presence of the holder, as a consequence of public election, in Institutions of a representative nature, as well as in representative bodies of a union, cooperative or professional nature, provided that these are linked to the agricultural sector; The activities of transformation and direct sale of the products of its exploitation and those related to the conservation of the natural space and protection of the environment will also be considered complementary activities, as well as the tourist, hunting and artisanal activities carried out on its exploitation.
2. That the net annual returns obtained from the agricultural holding by each owner thereof do not exceed the amount equivalent to 75 percent of the amount, in annual calculation, of the maximum contribution base established at any time in the General Social Security Regime.
3. The carrying out of agricultural work personally and directly on such agricultural holdings, even when employed workers are employed, provided that there are no more than two permanent workers or, if they are workers with a fixed-term employment contract, that the total number of wages paid to the temporary agricultural workers does not exceed 546 in a year, computed from date to date. The limitations on the hiring of employed workers are understood to be applicable for each agricultural holding.
4. In the event that there are two or more owners on the agricultural holding, all of them registered in the Special Regime for Self-Employed or Self-Employed Workers, one more permanent worker will be added to the number of workers or wages provided for in the previous paragraph, or 273 wages per year, in the case of temporary workers, for each owner of the agricultural holding, excluding the first.

Law 20/2007 of July 11, in its art. 11, point 1, defines for the first time the figure of the Economically Dependent Self-Employed Worker (TRADE) as “those who carry out an economic or professional activity for profit and on a regular, personal, direct and predominant basis for a natural or legal person, called a client, on whom they depend economically by receiving at least 75 percent of their income from work and economic or professional activities.”

However, to be considered as such, they must simultaneously meet five conditions:

1. Not be in charge of employed workers, nor hire or subcontract with third parties.
2. Do not carry out your activity in an undifferentiated manner with workers who provide services under any type of contract on behalf of the client.
3. Have your own productive infrastructure and materials, necessary for the exercise of the activity and independent of those of your client.
4. Develop your activity under your own organizational criteria, without prejudice to the general instructions you may receive from your client.
5. Receive economic compensation based on the result of your activity, in accordance with what was agreed with the client.

These specific conditions must also be accompanied by a written contract (or within an agreement of professional interest) and registered:

* The self-employed person may choose between the minimum and maximum base that corresponds to his or her particularities, with respect to the current regulations.

The workers included in this Special System who have not chosen to provide coverage, in the scope of the protection provided, to all contingencies of work accidents and occupational diseases, they will make a contribution for permanent disability, death and survival corresponding to 1 percent, in addition to an additional contribution equivalent to 0.10 percent for the financing of the benefits provided for risk during pregnancy and risk during breastfeeding, applying in both cases, on the chosen contribution basis.

Workers included in this Special Regime who opt or have opted for full coverage of contingencies arising from work accidents and occupational diseases will be applied according to the premium rate for the quote  for work accidents and occupational diseases.

For workers who voluntarily take advantage of the Cessation of Activity coverage, the applicable contribution rate will be 2.20 percent.