![\"\"](\"images\/volver.png\")
<\/a><\/p>\nFrom the perspective of those who hire a professional service, it should be indifferent the way in which the provider has organized its activity, even though there may be additional obligations, such as withholding tax and Model 10.<\/p>\n
However, business owners must know that when they hire the services of independent professionals, there may be additional expenses related to their contribution obligation as a contractor.<\/p>\n
The figure of the Contracting Entity was created to promote a fairer balance of Social Security contributions paid by self-employed workers and entities that hire their services, to the detriment of those paid under employment contracts (dependent employees), as a reinforcement of protection social status of this group of workers and proximity of the discounted values as if they had an employment relationship.<\/p>\n
Contracting entities are the companies that acquired more than 50% of the total value of the activity provided by the self-employed worker.<\/p>\n
This obligation is calculated each year by the Social Security Institute, through the delivery of Annex SS with IRS Model 3, by self-employed workers.<\/p>\n
Therefore, the company that hires these services is unable to control exactly the final charge, as it is difficult to predict whether it acquires more than 50% of the total services provided by the professional throughout the year.<\/p>\n
The contribution rate cared by the contracting entities is:<\/p>\n
\u2022 10% in situations where economic dependence is greater than 80%<\/p>\n
\u2022 7%, in situations where economic dependence is greater than 50% and equal to or less than 80%<\/p>\n
(until 2018 it was 5% if the dependency ratio was at least 80%)<\/em><\/p>\n These values are calculated ex officio in the year following of the provided services. The fee will be applied into the value of the purchased services.<\/p>\n In other words, if, for example, a company acquired a service in 2024 for 20,000 euros, and the self-employed worker had a total annual activity of 30,000 euros, the company will pay social security, in 2025, a contribution of 1,400 euros (7% x 20,000 Euros) because it was acquired more than 50% of the total services provided by the self-employee worker.<\/p>\n It is true that this measure also aims to combat \u201cfalse\u201d self-employee activity, in which independent workers have a bond of dependence with the entity that hires them.<\/p>\n However, in situations where there are companies that contract services with third parties, without any relationship, the additional burden of social security contributions is a factor that weakens the competitive power of the same activity under the IRS or Corporate Tax regime and may represent unexpected expenses for who acquired the services.<\/p>\n This regime only applies to companies that use self-employed workers covered by the independent social security regime. Self-employed workers who have exemption from contributions do not burden acquiring entities. Also, Lawyers and Solicitors, as they are excluded from the self-employed workers’ pension scheme, will not constitute an extra expense for the entities that acquire their services.<\/p>\n