The absence of the General State Budget (PGE) for 2018 turns the panorama of the self-employed at the beginning of next year into a continuous deja vu of transitional measures, including those that have to do with the corporate self-employed quota. Much of what was already experienced at the dawn of 2017 will be repeated in 2018.
This is the case of the corporate self-employed or self-employed person with ten or more workers who, according to the information provided by the Association of Self-Employed Workers (ATA), begin the year with the increase in their minimum contribution base by 4% after the increase in the same measure of the Minimum Interprofessional Wage (SMI).
The self-employed reform approved last October detaches the contribution of the corporate self-employed from Group 1 from the General Regime and by extension from the SMI to link it to the General Budgets of the State. Article 12 of the law was a relief for businessmen who had been demanding a measure like this, subject to the existence of public accounts and today this is not the case. For the second consecutive year, the corporate self-employed suffers the consequences of the political panorama and will not see article 12 of the new self-employed law applied to their contributions.
Being a corporate self-employed person will cost 13 euros more per month in 2018
If as of January 2017 the employer saw his minimum contribution base of 8% and the monthly fee 25 euros more expensive, as of January 1, the corporate self-employed person is going to dig deep into his pocket again to face the 4% increase. in the minimum contribution base derived from the same increase in the SMI.
As long as what is indicated to Infoautónomos is complied with, the minimum contribution base for the corporate self-employed person will increase on January 1, 2018, from the current 1,152.90 euros to 1,198.08 euros. According to these calculations, the fee for the corporate self-employed person will change from the current almost 344 euros to 357 euros, which represents an increase of 13 euros per month.
The Government will freeze the minimum contribution base for the self-employed
Workers who are self-employed as natural persons, that is, self-employed workers, will have better luck in the absence of public accounts to begin the year. Everything indicates that, for the second consecutive year, the Government will freeze the minimum contribution base until the budget is approved, when it is estimated that there will be an increase similar to that of July of this year, around 3%. In this way, the self-employed will begin 2018 singing the famous saying, better bad known than good unknown.