Self - employed workers

A natural person who carries out a professional activity without being subject to an employment contract or a legally equivalent contract, or who undertakes to provide the result of his activity to others, and who is not covered by the general Social Security regime for workers on behalf of another.

The following are considered to be covered by the regime for self-employed workers:

• Person with professional income from activity, commercial, industrial or service provision (including scientific, literary, artistic or technical) and their spouse or person living with them in a de facto union*
• Member or partner of a society of freelance professionals
• Group Agriculture Society Member
• Holder of rights on farms or similar, even if they only exercise management acts, provided that they are exercised directly, repeatedly and permanently
• Agricultural producer who carries out effective professional activity on the farm or equivalent and spouse or person who lives with him in a de facto union*
• Sole proprietor with income from commercial and industrial activity and holder of a limited liability individual establishment and respective spouse or person living with him/her in a de facto union*
• Member of a production and services cooperative that, in its statutes, opts for this regime.

*If you actually exercise a professional activity with him on a regular and permanent basis.

Start of activity for the first time

The tax administration communicates the beginning of the activity to the competent social security institution and provides it with all identification data.

Based on the information received from the tax administration, the social security institution enrolls the worker (if necessary) and enrolls him in the self-employed scheme.

Employees are covered by the self-employed workers regime, even if they are exempt from paying contributions.

Self Employed Spouse

The beginning of the activity of the spouses/auxiliary spouses of the self-employed workers must be communicated in the month of the beginning of the activity.

Payment of contributions

Go to the Contribution Payments page.

Rights

Social protection for self-employed workers is indicated in this Document.

Obligations

• Pay contributions
• Submit the Quarterly Statement of the values ​​corresponding to the activity performed
• Submit the Annual Activity Statement (Exhibit SS of IRS Form 3)
• Communicate the beginning, suspension or cessation of professional activity.

For more information go to this Pratical Guide and to this Frequently Asked Questions.