SUNAT Superizes independent workers: why do you do it and what sanctions can be applied?

The National Superintendence of Customs and Tax Administration (Sunat) It has begun to control companies that hire independent workers (freelancers) that only issue receipts for fees for a single company.

And if a person issues receipts for fees only for a company and receives a monthly payment, SUNAT might consider that he is actually a dependent worker. This means that the company should retain fifth category taxes and pay contributions to ESSALUD and ONP.

What does the Fiscal Court say?

However, Sofía Chirinos, lawyer of Editorial Economy and Finance (EEF), warned that the Fiscal Court indicated criteria to define whether there is a labor relationship. These are:

1. Subordination: The company must give orders and control the work.
2. Fixed schedule: The worker must meet an established schedule.
3. Employer control: Constant supervision and provision of work tools.

If these elements are not present, it cannot be said that there is a dependency relationship.

SUNAT: What happens if a company receives an inductive letter?

If the SUNAT sends a letter to a company questioning the hiring of an independent, it is important to respond with documents that demonstrate that there is no dependency relationship. If it is not answered, the company could receive economic sanctions, pay retroactive taxes and face labor inspections.

What can be the consequences?

1. Tax fines: Up to 50% of the non -retained tax.
2. Obligation to pay retroactive contributions A EsSalud and ONP.
3. Sunafil Labor Controlwhich could lead to the company having to pay benefits such as bonuses, vacations and other labor rights.

What can companies do?

• Review contracts with independent workers.
• Ensure that there are no indications of labor subordination.
• Have evidence that the worker is really independent (without fixed schedule, without direct supervision, etc.).