Undoubtedly, the most popular measure of the Law to Support Entrepreneurs (Law 14/2013, of September 27) is the extension of the well-known "flat rate" for social security contributions for self-employed workers under 30 years of age, also to those over 30 who are registering for the first time in this special scheme or who have not contributed to it during the last 5 years and who, in addition, do not have any employees. In such cases, the contribution payable will be the result of applying the minimum contribution rate in force at any given time (29.80%) to the minimum contribution base (858.60), reduced according to the following scale for a maximum period of 18 months:
• 80% reduction of the fee during the 6 months immediately following the effective date of registration (fee payable of 52.03 euros).
• 50% reduction in the fee for the 6 months following the previous ones (fee payable of 128.70 euros).
• 30% reduction in the fee for the remaining 6 months (fee payable of 179.96 euros).
However, this reduced rate does not apply to all self-employed workers, because the General Treasury of the Social Security has issued an internal instruction ordering that such reductions not be applied to self-employed workers who are partners and/or directors of commercial companies, even though this is not expressly stated in the aforementioned Law on Support for Entrepreneurs. The sole basis for this administrative interpretation is that the law, by establishing that the reduction will also apply to working members of worker-owned cooperatives, seems to intend to exclude so-called corporate self-employed workers, that is: those who work as partners and/or directors of a commercial company. This interpretation by the Administration is highly debatable, and in fact, many newly self-employed corporate workers are appealing the denial of the reduced rate, so it will be necessary to pay close attention to the resulting court rulings. But for the time being, the restrictive criterion of the Administration prevails, which only recognizes the right to the reduced rate for those self-employed workers who are natural persons who habitually, personally, directly, on their own account and outside the scope of direction and organization of another person, carry out an economic or professional activity for profit, including the following groups:
– Owner of the business or industry.
– Joint owner or partner in a joint ownership agreement.
– Partner in a civil partnership.
– Partner in a worker cooperative.
– Industrial partner in a general partnership or limited partnership.
And therefore excluding other groups of self-employed workers:
– Partners in capitalist commercial companies.
– Religious members of the Catholic Church.
– Family members who collaborate in the business.
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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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