When and how to pay the salary to a collaborating self-employed (autónomo colaborador). Payroll of the collaborating self-employed.

At the end of each month, we will send you the corresponding payrolls, and you must transfer the salary to the collaborating self-employed’s bank account according to the amounts indicated in those documents. In the payment reference, you may state “Payroll”.

The amount of X euros gross per month that you pay to the collaborator will be considered an expense for you as remuneration and will be recorded in your accounting. For the collaborator, these X euros will be considered income from professional activity and must be declared and taxed in their annual Personal Income Tax return.

When calculating the payroll, we will apply the corresponding withholdings to the collaborator’s income, and at the end of each quarter you will have to pay those withholdings through a specific tax return, which we will prepare and for which we will inform you of the results at the appropriate time.