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Legal, Labor, 12/11/17

Main changes for the self-employed under Law 6/2017 (Part I)


Law 6/2017, of October 24, on Urgent Reforms of Self-Employment

As we mentioned in an article titled "Entrepreneurs and the self-employed. New law", the Self-Employed Workers Law was published in the Official State Gazette on October 24th.

The aforementioned publication approves various measures, some of which are applicable immediately and others effective from 01/01/2018. In this first part, we will detail some of the measures applied immediately, which are as follows:

  1. Social Security contributions in cases of multiple employment: Until the publication of the new law, self-employed workers who were in a situation of multiple employment by simultaneously contributing to an employment scheme and a self-employed scheme had to request a refund of their excess contributions. With the new law, the Social Security Administration will automatically refund any excess contributions before May 1st of the following year.
  2. Bonus for work-life balance linked to hiring: The bonus to 100% of the self-employed contribution for common contingencies is extended in the following cases:
    1. For the care of children under twelve years of age who are in their charge.
    2. For having a family member in their care, by blood or marriage up to and including the second degree, in a situation of dependency, duly accredited
    3. For having a family member in their care, by blood or affinity up to and including the second degree, with cerebral palsy, mental illness or intellectual disability with a recognized degree of disability equal to or greater than 33 percent or a physical or sensory disability with a recognized degree of disability equal to or greater than 65 percent, when said disability is duly accredited, provided that said family member does not perform a paid activity.
  3. Bonuses during maternity, paternity, adoption, guardianship for adoption purposes, foster care, risk during pregnancy or risk during breastfeeding leave: provided that this period lasts for at least one month, a bonus of 100 percent of the self-employed contribution will apply.

These are some of the many new features included in the new law, which we will be informing you about in future articles.

Do you have any questions about this topic?

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Meritxell Arnal Domingo
Tags: Self-employed , Self-employed workers , Self-employed workers ' law

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