Sometimes professionals provide their services to a company that prefers to hire them as freelancers so as not to include them on the payroll.
In order to define the situation of these workers, the law considers the figure of the Economically Dependent Self-Employed Worker (TRADE), which provides those who depend on the client with a legal regime different from a contract for self-employed workers with their own characteristics .
What is a TRADE?
A TRADE is a self-employed worker who is economically dependent on a client , which can be a person or a company, to whom he provides his services on a regular, personal and direct basis. He is considered to be economically dependent when he receives at least 75% of his income from said client .
To calculate this percentage the following must be considered :
Total earnings from self-employment work performed for all clients, including those you consider yourself dependent on .
The income you could have as an employed worker .
Therefore, the following should not be included in this calculation :
Capital gains or capital gains.
Those arising from the transfer of elements related to economic activities.
Advantages
The TRADE remains self-employed for tax purposes, but night clubs and bars email list has a contract that offers him some guarantees and that is brought to him by salaried workers:
The contract shall establish:
The maximum amount of the working day .
The right of the self-employed to interrupt their activity for at least 18 working days per year.
A regime of weekly rest and holidays .
The justified causes for the termination of the contract.
The justified causes for the interruption of the self-employed person's activity .
The jurisdictional competence of social courts and tribunals in the event of potential conflicts.
In addition, TRADEs will be required to include coverage for temporary disability, work-related accidents and occupational diseases in their Social Security contributions, but the effects of such coverage will be broader.
Requirements