More and more people are turning to self-employment to generate income when the labor market does not allow them to access it. These workers are not very knowledgeable about the world of self-employment, so they have great doubts when starting their activity. For example, what is a modular freelancer?
First of all, it must be understood that the self-employed are obliged to pay the corresponding personal income tax to the Treasury every quarter.
To do this, the collective has several ways to calculate the amount they owe. Specifically, the self-employed can pay taxes through the direct estimation system and the objective estimation system.
It is precisely on this last point that attention must be paid to understand that it is a self-contained module.
What is the objective estimation system?
As a starting point, it should be noted that the direct estimation system is based on estimating personal income tax through the result of calculating the income from their economic activities. In other words, the self-employed who pay taxes through this method have a result according to the exact income they generate.
On the contrary, the objective estimation system differs from the other regime in that taxes are not measured based on an exact calculation of the benefit collected.
Instead, the IRPF is paid according to the parameters established by the Administration: the modules. That is to say, some sections of benefits are established that will indicate how much the professional has to pay.
This is where the reason why self-employed workers who contribute through this system are called that way: self-employed by modules.
These professionals are better known as ‘moduleros’, and respond to a very specific type of worker.
Who are the self-employed by modules?
To understand the reason for this system, one must look at the characteristics of the activity of many freelancers.
This regime is designed for those sectors that work with large amounts of cash. In addition, the income from these areas of activity is based on a large number of small payments that, in general, tend to be less than 50 euros, which is already a considerably high figure.
This is the case of bars, pubs, small restaurants, small food stores and other similar businesses.
This situation makes it very difficult to carry out a real and specific calculation of the income generated by the self-employed. In addition, if the Administration had to demand the payment of personal income tax based on an exact calculation, it would be very easy to hide a large part of the operations.
For this reason, some sections are established that allow the authorities to get an idea of how much a freelancer has to generate based on their activity, their location and their competence. In this way, it is much easier to prevent these workers from hiding payments.
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