But a group as heterogeneous as the self-employed creates important differences between its members, since, as I like to exemplify, the self-employed person who holds the position of CEO of a large company is not the same as the self-employed person who has just started his self-employment project. For these reasons, we are going to elucidate the different types of self-employed people that we can find in our economy.
What criteria should be followed to classify self-employed workers?
For the purposes of affiliation bulgaria email list to Social Security, all self-employed workers are equal. Contribution to RETA is mandatory and a classification is only established by the type of activity that the self-employed person carries out. As we can see, the best way to classify this group is by the tax and salary structure that each self-employed person has under their command.
The self-employed as a manager of a commercial company
All commercial companies require a manager at their head or a board of directors. The company manager can be a natural person or a legal entity, but whenever this person is a natural person, he or she must pay mandatory self-employment contributions.
This self-employed person does not have employees under his charge and his remuneration for management work may be free or onerous. The company he manages is the one that has the material and human assets to carry out its activity and, for practical purposes, the self-employed administrator is more of a legal formality than a figure who bears the risk and fortune of the company, as long as he acts in line with commercial and civil legislation.
The self-employed businessman or professional
The self-employed businessman is the true self-employed person, who has the status of an entrepreneur to organize business or professional activities by his own means. This self-employed person has a more or less small business structure, probably with employees under his charge, and must always have at least one public establishment open.
This core group of self-employed workers are those who sooner or later end up migrating their human and material resources to commercial structures such as entities with more favourable taxation and better commercial coverage, given that the unlimited liability of the self-employed worker is limited to the liability of the established business structure.
