The publication of the NEW LAW FOR THE SELF-EMPLOYED is expected in a few months, with changes and improvements for workers included in the special regime for self-employed workers, some of them very interesting.
The government is going to establish almost 20 measures that will improve the current conditions of self-employed workers. Most of the measures will come into effect in September, and those related to social security registrations and cancellations will come into effect in January 2018. However, they are still pending publication.
From the labor area of Ambit Assessor, we want to give you a preview of the most relevant measures that may be of greatest interest to you, and about which we will be able to provide more information once they have been officially published.
Most relevant measures:
- The flat rate of €50 has been extended from 6 months to 12 months. Furthermore, businesses can resume operations with a flat rate after two years of inactivity, without having to wait five years.
- Self-employed workers will be able to change their contribution base up to four times a year; until now there were only two periods during the year.
- will be allowed to pay only the proportional part for the days they have worked in the month of registration or deregistration, for three registrations and three deregistrations per year.
- In case of delay in the monthly payment, the Social Security surcharges will be reduced by half from the current 20% to 10% in the first month.
- The excess contributions of people in multiple activities will be refunded automatically without the person having to request its refund.
- The shareholders' quota will be decoupled from the increase in the SMI - this year it increased by 8% - and will be determined from now on in the PGE of each year.
- It will be possible to combine a 100% pension with self-employment when the self-employed worker has employees under their charge.
- Flat rate for women returning to work after maternity leave and 100% exemption from self-employment contributions for 12 months for childcare or care of dependents, to guarantee a better work-life balance.
- will be included for accidents in itinere, during the journey to and from work of the self-employed worker.
Conclusion
In conclusion, I would like to say that these measures, which are pending approval in the Senate, will be implemented to promote entrepreneurship among the self-employed and will provide tax security [ Read: What tax measures will the new self-employed law include?]. After the destruction of small businesses that were forced to close during the years of crisis, the government anticipates that social protection will be improved, obstacles to business activity will be removed, and efforts will be made to reconcile work and family life.
Therefore, we will have to wait until after the summer to study the official publication and be able to make the first assessments on the development of the measures we have discussed.
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She studied Accounting and Taxation at the AELLA study center and Labor Relations at the Afige business school, later specializing in Payroll Management at the Barcelona College of Social Graduates. Her professional activity focuses on business consulting, in which she has extensive experience. In November 2007, she joined the Àmbit Assessor team, where she currently works as a Labor Consultant.
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