Law 11/2020, of December 30, on the General State Budget for this year 2021, has resulted in an increase in the Social Security contributions of the self-employed, which will range between 3 and 12 euros.

1. Increase in self-employed social security contributions

The Social Security system aims to recover amounts lost throughout 2020, taking into account especially the deferral of contributions for self-employed workers due to the health crisis.

Law 11/2020, of December 30, on the General State Budget for 2021, has increased the social security contributions payable by this group, due to the rise in tax rates. This increase, intended to settle the outstanding debt of self-employed workers for the months prior to payment (estimated by the Social Security Administration at between €22.50 and €97.60 per worker), will be phased in gradually, with the aim of ensuring that workers with higher contribution bases pay more.

In broad terms, the General State Budget Law does not raise the contribution bases and rates in the RETA, except for the rates of professional contingencies (which rise from 1.1% to 1.30%) and those of cessation of activity (from 0.8% to 0.9%), as foreseen at the time by Royal Decree-Law 28/2020.

The increase in the contribution rate for cessation of activity means that the self-employed have been paying 0.3% more in their contributions since January.

The minimum fee has risen to 289 euros per month (9 euros more than in November 2020), and the maximum fee is 1,233 euros (the previous one was 1,221.03, which represents an increase of between 3 and 12 euros).

Those currently on the flat-rate tariffwill not be affected by the increase. It's worth remembering that this tariff was already increased in January 2019.

Let's look at these aspects in the Budget Law, also reflected in the Red Bulletin 1/2021, published by the Social Security on January 5th.

2. Maximum and minimum contribution bases

• The maximum contribution base is 4,070.10 euros per month.
• The minimum contribution base is 944.40 euros per month

Self-employed workers up to 46 years old (as of January 1st)

The contribution base for self-employed workers who were under 47 years of age on January 1, 2021 , will be the one they choose within the aforementioned maximum and minimum bases. The same choice may be made by self-employed workers who were 47 years of age on that date and whose contribution base in December 2020 was equal to or greater than €2,052.00 per month, or who register in this special scheme after that date.

In other cases, your maximum contribution base will be 2,077.80 euros per month.

Self-employed workers aged 47 (as of January 1st)

For their part, self-employed workers who, on January 1, 2021, were 47 years of age, if their contribution base was less than 2,052.00 euros per month, will not be able to choose a base of more than 2,077.80 euros per month, unless they exercise their option in this regard before June 30, 2021, which will take effect from July 1 of the same year, or if they are the surviving spouse of the business owner who, as a result of the owner's death, has had to take charge of the business and register in this Special Scheme at 47 years of age, in which case this limitation will not exist.

Self-employed workers aged 48 or over (as of January 1st)

The contribution base for self-employed workers who, on January 1, 2021, were 48 years of age or older, will be between 1,018.50 and 2,077.80 euros per month, unless it is the surviving spouse of the business owner who, as a result of the owner's death, has had to take charge of the business and register in this Special Scheme at 45 years of age or older, in which case, the choice of bases will be between 944.40 and 2,077.80 euros per month.

However, self-employed workers who, prior to the age of 50, have contributed to any of the schemes of the Social Security system for a period of 5 or more years, will be governed by the following rules:

• If the last accredited contribution base was equal to or less than 2,052.00 euros per month, they must contribute on a base between 944.40 euros per month and 2,077.80 euros per month.
• If the last accredited contribution base had been higher than 2,052.00 euros per month, they must contribute on a base between 944.40 euros per month and the amount of that, with the limit of the maximum contribution base.

The last of the two previous rules also applies to self-employed workers who, at 48 or 49 years of age, exercised an option provided for in Law 39/2010, of December 22, on the General State Budget for the year 2011 (this rule allowed choosing a base higher than the legal one of 1,682.70 euros if it was done before June 30, 2011).

Self-employed individuals engaged in street vending or home delivery

Self-employed workers engaged in street vending or door-to-door sales (CNAE 4781 Retail trade of food, beverages and tobacco in stalls and markets; 4782 Retail trade of textiles, clothing and footwear in stalls and markets; 4789 Retail trade of other products in stalls and markets and 4799 Other retail trade not carried out in establishments, stalls or markets) can choose, as a minimum contribution base from 1 January 2021:

• A base of 944.40 euros per month; or
• A base of 869.40 euros per month.

For their part, self-employed workers engaged in door-to-door sales (CNAE 4799) can opt for a minimum contribution base, from 1 January 2021, of 944.40 euros per month, or for a base of 519.30 euros per month.

3. Contribution rates in the 2021 General State Budget Law

The contribution rates in this special Social Security scheme from 1 January 2021 are as follows:

• For common contingencies, 28.30%. When, in accordance with the provisions of article 315 LGSS, temporary incapacity is covered in another Social Security scheme, a reduction will be applied to the contribution that would correspond to be paid in accordance with a reduction coefficient to be established annually by the Order by which the legal rules of contributions to Social Security, unemployment, protection for cessation of activity, wage guarantee fund and professional training are developed.
• As previously stated, there has been an increase in the concept of occupational contingencies, up to 1.30%. Of this percentage, 0.66% corresponds to the contingency of temporary disability and 0.64% to that of permanent disability, death and survivor's benefits.
• As for self-employed workers excluded from contributing for occupational contingencies, they must contribute at a rate of 0.10% for the financing of the benefits provided for in Chapters VIII (risk during pregnancy) and IX (risk during breastfeeding) of Title II of the LGSS.

4. Assumptions of multiple employment

Regarding multiple employment, the Law states the following: self-employed workers who, due to simultaneous employment, contribute to the social security system under the multiple employment scheme, and do so during the year 2021, taking into account both the contributions made in this special scheme and the employer contributions and those corresponding to the worker in the corresponding Social Security scheme for their employment, will be entitled to a refund of 50% of the excess amount of their contributions for common contingencies exceeding 12,917.37 euros, up to a limit of 50% of the contributions paid into this special scheme for their contributions for common contingencies.

The General Treasury of Social Security will proceed to pay the corresponding reimbursement  in each case before May 1 of the following year , except when there are special circumstances in the contribution that prevent it from being done within that period or when it is necessary to provide data on the part of the interested party, in which case the reimbursement will be made after that date.

5. Worker cooperatives

For the purposes of social security contributions, the provisions above regarding CNAE codes 4781 and similar codes will apply to working members of worker cooperatives engaged in street vending , who receive income directly from buyers

In cases where it is proven that street vending takes place in traditional markets or "street markets", with a sales schedule of less than eight hours a day, it will be possible to choose between paying contributions on a base of 944.40 euros per month, or on a base of 519.30 euros per month (this same option is also allowed to any person who is individually engaged in this type of sales with a sales schedule of less than eight hours a day, provided that they do not have their own fixed establishment, nor produce the articles or products they sell).

Working members of worker cooperatives engaged in street vending who were included in the RETA in application of the provisions of Law 2/2008, of December 23, of the General State Budget for the year 2009, are entitled, during 2021, to a 50% reduction of the fee to be paid.

This same reduction is also available to working members of worker cooperatives engaged in street vending who have started their activity and have been included in the aforementioned special regime from January 1, 2009.

The reduction will be applied to the fee resulting from applying, to the chosen minimum base, the contribution rate in force in the RETA.

6. Self-employed workers with employees hired in 2020

For self-employed workers who at some point in 2020 and simultaneously employed a number of workers equal to or greater than 10, the minimum contribution base from 1 January 2021 is 1,214.10 euros per month.

This minimum contribution base is also applicable from 1 January 2021 to self-employed workers included in the RETA under the provisions of article 305.2.b) and e) LGSS (i.e., directors or administrators of capital companies, as well as working partners of worker companies with a minimum participation of 50%), except for those who make initial registration in the same, during the first 12 months of their activity, counting from the effective date of said registration.

7. Special System for Self-Employed Agricultural Workers

From 1 January 2021, the contribution rates for common contingencies for workers included in this special system (included in the RETA) are as follows:

• Regarding mandatory coverage contingencies, when the worker has chosen to select a contribution base between 944.40 euros per month and 1,133.40 euros per month, the applicable contribution rate will be 18.75%.
• If the worker has opted for a contribution base higher than 1,133.40 euros per month, the amount exceeding this will be subject to a contribution rate of 26.50%.
• Regarding the voluntary improvement of temporary incapacity due to common contingencies, the contribution rate to be applied to the full amount of the contribution base of the interested party will be 3.30%, or 2.80% if the interested party is covered by protection for professional contingencies or for cessation of activity.

For contingencies of work accidents and occupational diseases, the premium rates included in the fourth additional provision of Law 42/2006, of December 28, will apply.

In the event that the interested parties have not opted for coverage of all professional contingencies, a fee resulting from applying the rate of 1.00% to the chosen contribution base will continue to be paid as coverage for contingencies of permanent disability and death and survivorship.

Workers included in this system who have not opted to provide coverage, within the scope of protection provided, for all contingencies of work accidents and occupational diseases, will make an additional contribution equivalent to 0.10% on the chosen contribution base, for the financing of the benefits provided for in Chapters VIII (risk during pregnancy) and IX (risk during breastfeeding) of Title II of the LGSS.

You can contact this professional office for any questions or clarifications you may have.

Warm regards,

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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