The Official State Gazette (BOE) of July 27 publishes Royal Decree-Law 13/2022, of July 26.
The new tiered contribution system, which will be applicable from January 1, 2023 and will affect all workers who contribute to the Special Regime for Self-Employed Workers (RETA), including self-employed company owners, aims to bring the contribution bases of self-employed workers closer to their actual income from their activity.
The main new features of the reform are:
> The contribution to the RETA will be made based on the annual income obtained by self-employed workers in the exercise of their economic, business or professional activities, and they must choose the monthly contribution base that corresponds to their forecast of annual net income.
will be established with contributions ranging from €200 to €590 per month, effective from 2025and phased in over the next two years. Self-employed workers will begin contributing based on their earnings, according to the following brackets:
> Self-employed workers will be able to change their contribution based on their net income forecast up to 6 times a year.
> The chosen bases will be provisional, since at the end of the fiscal year and once the annual net income is known, the contributions will be regularized, with contributions being refunded or claimed if the final net income bracket is below or above that indicated by the forecasts during the year.
The concept of net income will include all annual income earned by self-employed workers from their economic, business, or professional activities, including those that do not require their inclusion in the Social Security system, and will be calculated in accordance with the provisions of the Personal Income Tax (IRPF) regulations. For self- employed individuals who are also company owners, will be calculated based on their share of the company's equity, as will be determined in future regulations.
From these annual earnings, all expenses incurred in the course of business and necessary for obtaining them will be deducted , and an additional deduction of 7% for general expenses will be applied (3% for self-employed business owners). The result will be the net income, and this figure will determine the contribution base and the corresponding contribution.
If the self-employed worker anticipates that their earnings will be lower than the minimum interprofessional wage (SMI) on an annual basis, the possibility of choosing a contribution base within a reduced table is foreseen.
A flat rate (subsidized fee) of €80 for 12 months is regulated for new self-employed workers, extendable to an additional 12 months when net income remains low.
In addition, contributions are regulated in cases of compatibility between retirement and self-employment, as well as a reduced contribution for workers aged 65 or over.
> At the level of protective action, the modalities of protection for cessation of activity (similar to the unemployment benefit of the General Regime) are expanded to improve coverage of different contingencies, such as in the case of a partial interruption of activity.
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A graduate in Labor Relations from the Rovira i Virgili University of Tarragona, she began her professional career at the temporary employment agency Alta Gestión as head of recruitment, a position she later held at Marlex Gestió. She then joined Bufete Gatsa as head of the labor department. In June 2014, she joined Àmbit Assessor, SL to head the labor management department.
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