Rental of a workplace in a beauty salon

Rental of a workplace in a beauty salon

 

Question:
Hello!

I have a hair salon, I am a sole proprietor and I pay a patent. I want to hire a manicurist.

My question is: can she work for my patent or does she owe a patent tax separately from mine?

Thanks in advance!

 

Answer:

Hello,

If you want to hire a manicurist to work at your expense (ie the income from the services she actually provides will be your income) for a fee that she will receive from you, this means concluding an employment contract with her. In this case, you will owe insurance based on the remuneration you will receive. The manicurist, on the other hand, does not have to register in any way. She will be your employee.

If you have in mind that the manicurist will work in your salon, but at her expense, as the realized income from the services she provides remains for her, but will pay you a pre-agreed rent for the workplace in your salon, then things are as follows:

- From your point of view, you sign a contract with the manicurist for a job. It pays you the agreed rent, which you should declare as income, together with the income realized by you from the services you provide. In reality, this contract is enough for you, everything is in order on your part.

- from the point of view of the manicurist - in order for everything to be in order with her, she should be a registered trader. The options are either to register as a sole proprietor (as you have done) or to register as a freelancer or to register a company in her name.

We hope you found it useful!

Greetings!