Royal Decree-Law 13/2022, of July 26, with effect from 01/01/2023, modifies arts. 1.1, 24 and 25 of the LETA (among other novelties), with the aim of suppressing the figure of the part-time self-employed once the new contribution by sections enters into force.
As is known, since the modifications made to the Statute of the Self-Employed Worker by Law 27/2011, of August 1, regulating part-time self-employment, the different General State Budgets have been postponing their entry into force throughout of these years.
The LPGE 2022 had done the same as its predecessors, suspending the application of the part-time self-employed contribution until 2023 (DA 105.ª).
However, after the next entry into force of the modifications made by Royal Decree-Law 13/2022, of July 26, which establishes a new contribution system for self-employed or self-employed workers and improves the protection due to cessation of activity (with effect from 01/01/2023), the figure of the part-time self-employed person, whose regulation had not been developed, will be suppressed.
As specified in the preamble of RD 13/2022:
"The third article of the royal decree-law, for its part, deals with reforming Law 20/2007, of July 11, of the Self-Employment Statute, beginning with its articles 1.1, 24 and 25, in order to suppress the figure of the part-time self-employed, whose regulation has not been developed. With the creation of the new contribution system, it completely loses its purpose, since, regardless of the fact that self-employment is not measured by the time spent in the activity, since this is not directly related to the volume of income obtained, it is will allow contributions calculated with contribution bases with amounts below the Minimum Interprofessional Wage when their earnings do not reach this threshold, for which the regulatory reform specifically creates a reduced table below the general one as indicated in article 308 of the consolidated text of the General Law of Social Security”.
The situation of the self-employed worker and/or someone else's whose activities give rise to their mandatory registration in two or more different Regimes of the Social Security system will be considered multiple activity. With effect from 01/01/2023:
- In the event of simultaneous performance of two or more activities that give rise to the inclusion in the Special Scheme for Self-Employed or Self-Employed Workers, the registration in said scheme, as well as the contribution to it, will be unique and will be practiced in the terms indicated by art. 46.3 of Royal Decree 84/1996, of January 26.
- Those self-employed who carry out their activity part-time must choose the corresponding monthly contribution base based on their forecast of annual net income within the general table of fixed bases. In other words, self-employed workers in a multi-activity situation may choose as a contribution base that which, according to their annual net income forecasts, allows their contribution to be adjusted according to their activity (arts. 44.4 of Royal Decree 2064/1995, of 22 December December and 313 of the LGSS).
According to the new wording of art. 313 of the LGSS (also with effects of 01/01/2023):
- Self-employed persons who are listed under a multi-activity regime will be entitled to a refund of 50 percent of the excess in which their contributions for common contingencies exceed the amount established for this purpose by the General State Budget Law for each year, with the maximum of 50 percent of the quotas entered into this special regime due to their contribution for common contingencies.
- The General Treasury of the Social Security (in general) will proceed to pay the refund that corresponds in each case within a maximum period of four months from the regularization of the contribution in this special regime, in order to determine the contribution bases and the final monthly installments for the corresponding year [art. 308.1.c) of the LGSS].