Aseryde wants to provide the self-employed with all the information related to the main developments introduced by the new Law 6/2017 on urgent measures.
This circular describes the modifications in the contributions of self-employed workers, hiring bonuses, compatibility of the pension with self-employment, surcharges for late payment of contributions, as well as flexibility to register or cancel , changes in the quote etc.
They have been classified according to the date of entry into force, which will make it easier for you to take the hiring measures that best suit you.
If you need any type of clarification about any of the measures contemplated by this legislative modification, all you have to do is contact our labor experts who will help you with whatever you need.
Measures in force since October 26, 2017:
- The return of excess contribution of self-employed workers under a pluriactivity It will be carried out ex officio by the TGSS before May 1, without the need to request it. This measure will also apply to self-employed workers included in the first group of contributions in the RETMAR.
- New bonuses for self-employed workers return to work in certain cases. Workers included in the RETA, who return to self-employed activity in the two years following the date of cessation of their activity due to maternity, adoption, custody for the purposes of adoption, foster care and guardianship, will be entitled to a bonus in the fee for common contingencies, of 50 euros per month for 12 months, whenever they choose to contribute for the minimum base, or an 80% bonus when they opt for a contribution base higher than the minimum.
- New bonus for hiring family members of the self-employed worker. The indefinite hiring by the self-employed worker as employees of his or her spouse, ascendants, descendants and other relatives by blood or affinity, up to the second degree inclusive, will give the right to a bonus in the business quota for common contingencies of 100 % during a period of 12 months, provided certain requirements are met.
- The amount of the compatible retirement pension with self-employment, it will reach 100% when at least one employed worker is hired.
- Coverage for professional contingencies for self-employed workers includes work accident “in itinere”, the one suffered when going to or returning from the place of performance of the economic or professional activity. For these purposes, the place of provision will be understood to be the establishment where the self-employed worker habitually carries out his activity as long as it does not coincide with his domicile and corresponds to the premises, warehouse or office declared as affecting the economic activity for tax purposes. ”
Measures that come into force on January 1, 2018:
- Reduces to a 10 % surcharge applicable if the payment of due fees It occurs within the first calendar month following the expiration of the payment period.
- Workers included in the RETA may join and register and cancel up to three times in the same year natural and in those months they will only pay for days worked, that is, from the day they register or cancel, without having to pay for the entire month, as until now. The effects of the leave must coincide with the actual day on which the worker communicates his or her cessation of activity. In these cases, the settlement period of the obligation to contribute will include the days of effective provision of the activity.
- The workers included in the RETA could change the contribution base up to four times a year, choosing another within the minimum and maximum limits that are applicable in each exercise. This measure will also apply to self-employed workers included in the first group of contributions in the RETMAR.
The request made between January 1 and March 31 will take effect on April 1
The request made between April 1 and June 30 will take effect on July 1
The request made between July 1 and September 30 will take effect on October 1
The request made between October 1 and December 31 will take effect on January 1 of the following year
- The payment of the RETA quotas, must be carried out compulsorily through the direct debit.
- The duration of the reduced Social Security contribution For self-employed workers who start or restart an activity on their own, the so-called “flat rate” contribution of €50 per month is extended from 6 to 12 months, and reduces the period without contributing to the RETA required from 5 to 2 years. those who restart an activity to benefit from the reduction. It will be 3 years if you have enjoyed the flat rate in your previous registration period. These modifications also apply to the reduction of the 80% on the quota provided for self-employed workers who opt for a contribution base higher than the minimum that corresponds to them. The aforementioned bonuses and reductions will also apply to self-employed workers included in the first group of contributions in the RETMAR.
- In the area of personal income tax, the deductibility of housing supply expenses partially affects the economic activity and the maintenance expenses incurred in the development of the activity, for the determination of the net return in direct estimation
- In cases where the taxpayer partially affects your habitual residence to the development of economic activity, the expenses for supplies of said home, such as water, gas, electricity, telephone and Internet, in the percentage resulting from applying the 30 % to the existing proportion between the square meters of the home intended for activity with respect to its total surface, unless a higher or lower percentage is proven.
- The living expenses of the taxpayer himself incurred in the development of the economic activity, provided that they occur in restaurant and hospitality establishments and are paid using any electronic means of payment, with the quantitative limits established by regulation for the allowances and allowances for normal living expenses of the taxpayers. workers, which in general is €26.67 or €48.08 per day, depending on whether they are traveling within Spanish territory or abroad, respectively. Amounts that are doubled if as a consequence of the overnight stay.
If you are interested in some of the measures or want to know more details, you can contact our office.
If you want to download the PDF of the circular, click HERE.
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