Cases in which the self-employed person may extend their flat rate even more than two years

You can enjoy two years if you are new self-employed

Last year, self-employed workers with a flat rate paid a monthly fee of 50 euros, an amount that now amounts to 60 euros, starting this January. In general, this bonus in installments for new self-employed workers lasts for twelve months. In this period, 60 euros will be paid as Social Security contributions. From months 12 to 18 of activity the reductions continue. If the minimum contribution base is chosen in the six months after the first year, the reduction will be 50%.

From months 18 to 21 we have a reduction of 30%, and from months 21 to 24 a bonus of 30%.

Therefore, the self-employed person will enjoy two years of flat rate, accessible to any new self-employed person (or professional who has not been registered in the previous two years).

The flat rate may be extended

Aside from the initial proposal, there are circumstances and requirements that allow those two years of aid to be extended even further. The flat rate could be extended even further if it was requested by men under 30 years of age or women under 35 years of age. In these cases there may be a 30% bonus during the following 12 months of the quota resulting from applying the corresponding rate to the minimum base. In total there would be three years of flat rate.

In the case of people with disabilities greater than or equal to 33%, victims of gender violence and terrorism, there would be a reduction of €60/month in the first 12 months or 24 months in municipalities with less than 5,000 inhabitants if Minimum base is chosen; or a reduction of the 80% on the minimum base fee during the first 12 months, if Base greater than the minimum is chosen.

Within this profile, another 48 months of bonuses would have to be added to the minimum base. Specifically, a 50% reduction, which gives us a final result of five years of flat rate for this group.

Other benefits, although within two years of flat rate

The self-employed in rural areas will also have benefits. The main difference with respect to the usual flat rate is that inhabitants of less than 5,000 inhabitants will pay, during the first two years, 60 euros, in any case.