Acuerdo Contable - Contratista Independiente Autónomo - Accounting Agreement - Self-Employed Independent Contractor
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FAQ
Para organismos como la FederaciA³n Internacional de Administradoras de Fondo de Pensiones (FIAP) con fuerte influencia en AmA©rica Latina, se define como trabajador independiente (o autA³nomo o por cuenta propia) a la persona que desarrolla un trabajo sin relaciA³n de dependencia respecto a un tercero y sin contrato
En terminos generales el trabajador por cuenta propia es quien trabaja de forma independiente, que tiene su propio negocio, su propio oficio o arte, que trabaja por su cuenta.
La renta imponible anual que se considerara para la cotizaciA³n de los trabajadores independientes corresponderA¡ al 80% del conjunto de rentas brutas anuales gravadas por el artAculo 42, NA° 2 de la Ley sobre Impuesto a la Renta.
Como trabajador por cuenta propia usted esta obligado a pagar impuestos. El ingreso del contratista independiente estA¡ sujeto a impuesto sobre ingreso del trabajo por cuenta propia y usted debe reporta el ingreso y pagar todo impuesto que se deba. El pagador deberA¡ entregarle una forma 1099.
6 pasos para contribuyentes por primera vezVigile sus ingresos.Guarde la documentacion apropiada durante todo el aA±o.EstA© atento cuando lleguen los documentos de sus ingresos.Conozca quA© crA©ditos y deducciones puede obtener.Preste atenciA³n a sus fechas lAmite.Decida cA³mo presentar su declaraciA³n de impuestos.
Se consideraran trabajadores independientes o por cuenta propia las personas naturales que ejecutan algAºn trabajo o desarrollan alguna actividad, industria o comercio, sea independientemente o asociados o en colaboraciA³n con otros, tengan o no capital propio y sea que en sus profesiones, labores u oficios predomine el
Los contribuyentes que trabajan por cuenta propia deben presentar el Anexo C, Ganancia o perdida de negocio (Empresa por cuenta propia), o el Anexo C-EZ, Ganancia Neta por Negocio (en inglA©s), con su Formulario 1040. Para gastos de menos de $5,000, use el Anexo C-EZ.
Una contratista independiente es una persona que es contratada para hacer un trabajo especifico. Se dice que es su propia jefa porque controla cA³mo y dA³nde se realiza el trabajo. Estas personas tienen mayor libertad y solo se comprometen a hacer la funciA³n especAfica que acordaron con la persona dueA±a de una compaA±Aa.
Se denomina trabajador por cuenta propia a todo aquel que realiza una actividad economica de forma independiente y directa, sin estar sujeto a un contrato de trabajo, aunque A©ste utilice el servicio remunerado de otras personas para llevar a cabo su actividad (empleador).