If you are a self-employed worker and are thinking about increasing or reducing your contribution base, now is the time.
On October 31, 2016, the maximum term for modifying the contribution base for the purposes of the current day, January 1, 2017 ends.
Those self-employed workers who, for economic reasons, reduce the amount to be paid from the self-employed quota must dispose of on October 31 to apply for this request. However, the age and the current base must be taken into account, since if you later return to paying the current base it would not be possible.
If, on the other hand, what is necessary is to increase the contribution base with the corresponding increase in the contribution, different aspects must also be taken into account to establish a contribution base adapted to the needs or expectations.
Contribution base for children under 47 years old or both 47 years old. Workers who as of January 1, 2016 are still under 47 years old will be able to work between the limits of the minimum and maximum bases. The same choice may be made by workers who in this data are 47 years old and whose contribution base in the month of December 2015 is equal to or greater than 1,945.80 euros per month or causes registration in this special regime after this data. Workers who, as of January 1, 2016, remain 47 years old, if the contribution base is less than 1,945.80 euros per month, will not be able to earn a base amount greater than 1,964.70 euros per month, so that they exercise the option in such sense as of June 30, 2016. 2016, effective as of July 1st of the mateix any. In the case of the surviving spouse of the owner of the business who, as a result of the death of this person, has decided to apply for the mateix's capdavant and donate to this special regime at 47 years of age, in this case no This limitation will exist.
Contribution basis at 48 or more years of age. For workers who, as of January 1, 2016, are at least 48 years old or older, the contribution base will be between the amounts of 963.30 and 1,964.70 euros per month. In the case of the surviving spouse of the owner of the business who, as a result of the death of the person, has decided to apply for the mateix and donate to this special regime at 45 or more years of age, the choice of bases will be between the amounts of 893.10 i 1,964.70 euros per month.
Contribution base 48 or 49 years of age. Workers who, as of January 1, 2011, were 48 or 49 years old and whose contribution base was greater than 1,945.80 euros per month may opt for a contribution base comprised between 893.10 euros per month and the amount of that contribution increased by 1 percent, with the limit of the base maximum
Quote base majors of 50 years and 5 or more years quotes. If the last contribution base is less than or equal to 1,945.80 euros, you will have to pay contributions for a base between 893.10 and 1,964.70 euros/month. If the last contribution base is greater than 1,945.80 euros, you will have to pay for a compressed base between 893.10 euros per month, and the amount of that increase by 1 percent, you can opt, in case of not being able to, for a base of 1,964.70 euros per month.
Altrament hi has a second after finishing of presentation. If the application is submitted before May 1, the base change will take effect from July 1, 2010.
In short, the maximum contribution base is conditioned by the age at which the base change is requested. For this reason, if you think you may be interested in having doubts about the basis of the triary contribution or the implications for your future retirement or other possible benefits, do not hesitate to contact our area specialized in the Labor field for further information.
Marta Jabares
Labor Area
Àmbit Assesor
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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