The Official State Gazette published, on Saturday, January 30, the Order ESS/70/2016, of January 29, by which the legal norms of contribution to Social Security, unemployment, protection for cessation of activity, Wage Guarantee Fund and professional training are developed, contained in Law 48/2015, of October 29, on General State Budgets for the year 2016 with some noteworthy news and changes in the price of the self-employed.

Below we explain the news and changes that the Order brings for the self-employed and that are included in the first transitory provision that affects the Special Regime for Self-Employed or Self-Employed Workers:

Types and contribution bases (Article 15)

Type of contribution for common contingencies:

Listing type of 29, 80%.

If the interested party is protected by professional contingencies or cessation of activity, it will be 29,30%.

When the self-employed person or self-employed person does not have temporary disability protection under said regime, the contribution rate will be 26.50%.

In the event that the worker or self-employed person is not covered by the protection for contingencies derived from accidents at work and occupational diseases, they will make an additional contribution of 0.10% applied on the chosen contribution basis.

Quotation bases

• Minimum contribution base: 893.10 euros/month
• Maximum contribution base: 3,642 euros/month

The contribution base will vary for self-employed workers, depending on their age, establishing minimums and maximums for ages below, equal to and over 47 years of age and taking into account their contribution base during December 2015.

Age 47 years or less:

• Under 47 years of age on January 1, 2016, or 47 years and base in December 2015 equal to or greater than €1,945.80: base option between the minimum and maximum.
• 47 years old on January 1, 2016 and BC less than €1,945.80: maximum base €1,964.70.
• Without this limit if you are the 47-year-old surviving spouse of the business owner.

Age 48 years or older:

• 48 or more years as of January 1, 2016: base between 963.30 and 1,964.70 (893.10 and 1,964.70 if he is the surviving spouse of the business owner aged 45 or over).
• 48 or 49 years old on January 1, 2016 and BC higher than €1,945.80: base option between 893.10 and the previous one + 1% or 1,964.70 euros.

Over 50 years of age with 5 or more years of contributions:

• If your last base was equal to or less than €1,945.80: option between 893.10 and 1,964.70 euros.
• If the last base was higher than €1,945.80: option between 893.10 and the previous one + 1% or 1,964.70 euros.

In addition, it is collected in First Transitory Provision the next:

Self-employed or self-employed workers who, on the date the contribution bases provided for in article 15 take effect, had opted for the maximum bases allowed up to that moment, may choose, until the last day of the month following the After the publication of this order in the "Official State Gazette", any contribution base included between that for which they were contributing and the maximum limit that is applicable to them. The new base chosen will take effect from January 1, 2016.

Protection for cessation of activity of self-employed workers (Article 35)

The contribution base during the perception of the benefits for cessation of activity will be that corresponding to the regulatory base of the same in the terms established in article 339.1 of the General Law of Social Security without being less than the amount of the base minimum or single base in force in the corresponding regime and according to the specific circumstances of the beneficiary. During the year 2016, the contribution rate for protection due to cessation of activity will be 2,20% paid by the worker.

Special System for Self-Employed Agricultural Workers (Article 16)

The bases and types of contribution for common contingencies in the Special System for Self-Employed Agricultural Workers are arranged as follows:

Mandatory coverage contingencies:

• If they have chosen a base between 893.10 euros/month and 1,071.60 euros/month: The applicable contribution rate will be 18.75%.
• If you contribute for a bse greater than 1,071.60 euros/month, the contribution rate of 26.50% will be applied to the amount that exceeds the latter.

Voluntary improvement of temporary disability due to common contingencies:

• 3,30% or 2,80% will be applied to the amount of the contribution base if the interested party is protected by professional contingencies or cessation of activity.

For the contingencies of accidents at work and occupational diseases, the provisions of article 15.9 shall apply:

• Workers who have not chosen to cover all the contingencies of work accidents and occupational diseases, will make an additional contribution equivalent to 0.10%, applied on the chosen contribution base, for the financing of the benefits provided in the chapters VIII and IX of title II of the LGSS.

You can consult the rest of the news and changes in the Social Security contribution in the Order ESS/70/2016, of January 29 for the rest of the cases.