5. SOCIAL SECURITY SUPPORT. NEW DEVELOPMENTS IN THE SELF-EMPLOYED SCHEME.
1. Contribution applicable to workers included in the Special Scheme for Self-Employed Workers or Freelancers in cases of multiple activity with a full-time or part-time working day exceeding 50%
• Workers who register for the first time in the Special Social Security Scheme for Self-Employed Workers (RETA) and, as a result, begin a situation of multiple activity from the entry into force of this regulation (September 29, 2013), may choose as their contribution base at that time, the one between 50% of the minimum contribution base established annually in general in the General State Budget Law during the first 18 months, and 75% during the following 18 months, up to the maximum bases of the RETA.
• Likewise, those workers in a situation of multiple activity where the activity for others is part-time, provided that the working day is greater than 50%, may choose a contribution base of the RETA between 75% of the minimum annual base for the first eighteen months and 85% during the following eighteen months, up to the maximum bases established for said Regime.
• The application of this measure will be incompatible with any other bonus or reduction established as a measure to promote self-employment.
2. Social Security reductions for self-employed workers aged 30 or over
• The age limit for accessing these incentives (reductions and modifications) is eliminated, which were previously only available to those under 30 years of age, or under 35 years of age if they are women.
• The novelty, therefore, lies in the possibility that self-employed workers aged 30 or over who register for the first time in the RETA or who have not been registered in the 5 years immediately prior to the effective date of registration, may apply the following reductions to the contribution for common contingencies (contribution resulting from applying the minimum contribution rate in force at any given time to the corresponding minimum contribution base, including temporary disability), for a maximum period of 18 months, according to a scale:
or 80% of the fee for the 6 months immediately following the effective date of registration.
or 50% for the 6 months following the period indicated in point a).
or 30% of the fee for the 6 months following the period indicated in point b).
• Finally, the regulation states that self-employed workers who employ other workers are excluded from this incentive, and that self-employed workers who choose this route will not be able to benefit from the bonuses and reductions of the Law.
3. Reductions and bonuses in Social Security contributions for people with disabilities who become self-employed
• With regard to the regulation of the benefits provided for disabled persons with a degree equal to or greater than 33% who register initially in the RETA, they remain unchanged with regard to their duration (5 years), the fee on which the reductions and bonuses will be applied and their method of calculation (fee for common contingencies resulting from applying to the corresponding minimum contribution base the minimum contribution rate in force at any given time, including IT).
• In accordance with the new regulations, the following will apply: a) A reduction equivalent to 80% of the contribution for the 6 months immediately following the effective date of registration (previously 50% for 5 years). This reduction cannot be applied to self-employed individuals with disabilities who employ workers; b) A bonus equivalent to 50% of the contribution for the following 54 months (4 and a half years).
Do you have any questions about this topic?
Our team of expert advisors will help you resolve any issues related to our services.
Contact us now
A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
Latest entries from MGI Àmbit
(see all)
Related
