Ways to practice the cosmetic and manicurist profession

Ways to practice the cosmetic and manicurist profession

 

Question:

Hello,

I have a question about the profession of cosmetician + manicurist (craft profession). Can I open a salon, work alone and be registered as an individual, ie? not have a company and a cash register, pay a percentage of my salary, insurance, and pay an annual income tax? I read that it's possible, but is it really? And my other question is: can I pursue the profession this way and work elsewhere, under contract?

Thanks!

 

Answer:

Hello,

For this to happen, you need to register in Bulstat as a freelance practitioner. To register, you need to have a diploma, certificate or other document proving that you have acquired the qualification to practice this profession. The documents are filed as noted above in the Bulstat register of the Registry Agency.

Once you receive the registration, a declaration is submitted to the NRA for starting the activity and starting the insurance as a self-insured person. To this end, a monthly statement of contribution form 1 is submitted (and paid accordingly). Quarterly, advance payments are made for income tax (Declaration Form 55 of the PITA). Taxable income is determined by reducing expenses by 25% of realized income (without having to prove it with documents). Under the current tax law framework, practitioners are not required to report their income by issuing cash registers from a cash register.

At the same time, you may work under a different employment contract with another employer, but there you are insured separately from what you have to provide as a freelancer. At the end of the year, you are obliged to file an annual tax return declaring all income earned during the year (whether under a contract of employment or practicing freelance), declare withholding tax during the year and form the tax payable. You also form your annual social security income and if necessary supplement your insurance benefits (if the annual insurance income exceeds the insurance income on which you paid insurance during the year).

We hope we have been helpful.

Greetings!