OER-CRAFT

Self-employed in Europe

AST_TF_1_5_EN  

 Title:
Self-employed in Europe
 Keywords
company, business, legal procedures
 Author:
AE
 Languages:
English
 Objectives/goals:
It is intended to reflect on the different legal aspects related to the creation of your own company, and discover their strengths and weaknesses, so that they can be improved to increase your chances of success.

With the start-up of your company in addition to generating your own employment and of personal satisfaction, you will also contribute to the economic development of your community, and the creation of employment by direct jobs and Indirect that your business path generates.


 Description:
We analyze clearly and briefly the steps to follow for the launch of a company and the advantages and disadvantages of being an entrepreneur.


 Contents

• Although it is difficult to draw parallels between the different regimes, because the coverage differs greatly, we briefly summarize the situation of the self-employed in Europe.

• Spain: The normal fee for freelancers in 2019 is € 283.3 / month covering Temporary Disability in case of common illness, accident or occupational disease, cessation of activity and training. The coverage of contingencies of occupational accident (AT) and occupational diseases (EP) ceases to be voluntary in 2019 and becomes included in the self-employed contribution of 0.7% that will be part of that 30% of the total applicable rate. These contingencies are added to the common ones that were already obligatory for the self-employed and that now quote at the 28.30% rate. In 2019, the fee for freelancers who meet the requirements for the Flat Rate (a small group) goes from € 50 to € 60 for new registrations as freelancers as the first of January. The minimum contribution base of the corporate self-employed as of 2019 also experiences increases, since January 1, the corporate self-employed person quoting for the minimum base assumes a monthly fee of € 364.22 / month.

• United Kingdom: The minimum rate in the United Kingdom is € 14 per month if the monthly income does not exceed approximately € 600, since the British system establishes the cost of the autonomous quota based on the income received. However, we must contextualize the information because in the UK the system is progressive, the quota is increasing and, in our country and with those gains they would not be obliged to register in the RETA unless it is usual in the activity, since it found below the SMI. If the worker himself considers that his income will be greater than € 6000, they can pay at most a total fee of € 58 monthly. However, the coverages included are only the basic state pension, the death benefit and the maternity leave.

• Holland: There only 50 € are paid annually for being autonomous. By clarifying the figure, there is no Social Security fee, so that each self-employed person has to pay a monthly medical insurance (approx. € 100 / month), in addition to whether he wants pension and death and disability insurance. There is also no entitlement for IT.

• Ireland: There is no monthly or annual registration fee. The amount to be paid will be 4% of income for tax purposes, in other words, gross income less expenses or € 500 (whichever is greater). They have health care, contributory state pension, maternity benefit, adoption benefit and widow's pension but no unemployment benefit.

• Germany: The self-employed quota is € 140 in the event that more than € 1700 is entered per month. If it is not exceeded, it is not paid. Differences in benefits play an important role, and that is the same as in the Netherlands, self-employed workers must pay private medical insurance (€ 150-250 per month). They are not included in their Social Security system, therefore, they bear the health expenses, the pension plan is private and, if they wish to take out additional insurance, they must also take charge.

• Portugal: In Portugal there is no fee, but it is paid depending on income, specifically 24.5% of them per year. There is an extended scheme that can reach 32%.

• Denmark: The self-employed pay between 25% and 50% of taxes at the end of the year at the end of the year, including Social Security and benefits such as unemployment, maternity or illness.

• Italy: There is no fee, the Treasury is paid based on earnings, not income, about 20-30%. A self-employed person must register with the country's Social Security system, which covers retirement, illness, disability, unemployment benefits and health care.

• France: In the French country the first year is not paid. From that moment, there is a tax rate that depends on income and profession, which varies between approximately 12 and 21.3%. In terms of coverage and benefits, health care, temporary disability, widow's and disability pensions and retirement are included. As far as health is concerned, the autonomous runs the expenses, although he will then receive a refund from the State of between 65% and 100%.



 Indicators


 Related material:
1.5_artcademy_training_fiche_self-employedineurope_level1_ae_english.doc