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Trámites para dar de alta una empresa en la Seguridad Social

En el momento que decidimos crear una empresa, debemos tener en cuenta que tendremos que llevar a cabo diversos trámites relacionados con la Seguridad Social. En este artículo vamos a detallar algunos de los pasos necesarios para darla de alta correctamente, así como a los administradores de la misma.

ta6
A través del modelo TA.6 deberá solicitarse la inscripción de la empresa a la Seguridad Social previamente antes del inicio de la actividad.

1. Cómo realizar la Inscripción de la empresa en la Seguridad Social

Todos los empresarios para comenzar sus actividades tendrán que haber inscrito a la empresa en la Seguridad Social con caracter previo al inicio de las mismas.

La inscripción es un acto por el cual la Tesorería General de la Seguridad Social le asigna al empresario un número, para que pueda identificarse y para poder llevar a cabo el control de sus obligaciones, en el régimen del sistema de la Seguridad Social que le corresponda. Este número será el que se considere como principal y primer Código de Cuenta de Cotización. A este Código de Cuenta de Cotización se le vincularán todos aquellos otros códigos de cuenta que se le puedan asignar al empresario en otro momento.

El modelo para realizar la solicitud es el TA.6

Un dato importante a tener en cuenta es que el empresario tendrá que solicitar un Código de Cuenta de Cotización distinto en cada una de las provincias en las que vaya a ejercer una actividad, así como en determinados supuestos en los que sea necesario identificar a grupos de trabajadores con cotizaciones peculiares (no las habituales). El modelo para realizar la solicitud en este caso será el impreso TA.7.

Cuando un empresario va a contratar trabajadores por primera vez, tendrá que solicitar la inscripción como empresa antes de comenzar la actividad. Lo hará en la Administración de la Tesorería General de la Seguridad Social más cercana a su domicilio. En el caso de los trabajadores del Mar, lo hará en el Instituto Social de la Marina.

Si dispone de certificado digital, podrá tramitarlo a través del Registro Electrónico de Solicitudes de la Sede Electrónica o bien mediante los servicios situados en “Empresas y Profesionales”.

2. Cómo dar de alta a los administradores de la sociedad

Hay que tener en cuenta que van a considerarse trabajadores por cuenta propia o autónomos, aquellas personas que lleven a cabo de forma habitual, personal o directa (por ellos mismos) una actividad económica obteniendo un beneficio, sin estar sujeto por ello a un contrato de trabajo y aunque utilicen el servicio de otras personas a las que les paguen por sus servicios.

De esta forma, estas personas están obligadas a presentar una declaración censal de inicio de actividad, para poder ejercer una actividad ya sea comercial, industrial o de servicios, y por ello, tendrán que inscribirse de forma obligatoria en el Régimen Especial de los Trabajadores Autónomos. También tendrán que hacerlo en el caso de que además lleven a cabo una actividad por cuenta ajena (trabaje para otro) y por ello esté dado de alta en el Régimen General de la Seguridad Social.

Por todos estos motivos que hemos señalado, el empresario deberá darse de alta en el Régimen de Autónomos de la Seguridad Social.

En este mismo régimen tendrán que afiliarse:

  1. El cónyuge y los parientes por consanguinidad o afinidad hasta el segundo grado del titular, siempre y cuando colaboren con él de forma habitual, personal y directa y no cobren por ello un salario.
  2. Los socios de las compañías colectivas y comanditarias.
  3. Los socios administradores de sociedades mercantiles, civiles, cooperativas y comunidades de bienes, en determinados casos.

Esto lo llevaremos a cabo en la provincia donde vayamos a ejercer la actividad y dentro de los 30 días naturales (sin descontar sábados, domingos, ni festivos) siguientes al día en que nazca la obligación del hacerlo.

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