In this article we give you a summary of the information that, as a self-employed person, you should know regarding the bases and types of contribution that will be in force in this year 2018, based on which the contributions to be paid to Social Security are calculated. We also mention the news that come into force.
The obligation to contribute as a self-employed person arises from the moment you start your activity, having to pay the quota that corresponds to you according to your personal situation on a monthly basis, being able to request a change in the contribution base up to four times a year as indicated the Urgent Self-Employment Reform Law approved in October 2017.
If a cessation of activity occurs, the obligation to pay the contributions ends on the last day of the month in which it occurs, as long as you notify your withdrawal within the term, something that must be communicated to the General Treasury of the Social Security within of the 3 calendar days following said cessation.
Of course these and other procedures can be carried out through our professional office.
The corresponding Surcharge when the due installments are paid after the expiration of the regulatory term is 20% of the debt.
One of the contribution measures of the new self-employed law approved in October 2017 and which came into force in January 2018 contemplates a reduction for late payment of the contribution to 10% if it is paid during the first month of delay, maintaining from the second the 20%. This progressive increase breaks with the current unified surcharge, located in a 20% and lightens the penalty in the first delay.
Novelties 2018 in the price of the self-employed
The new self-employed law, approved in the Senate on October 11, 2017, introduces three important new features in the contribution of self-employed workers that have been applied since January 1 of this year:
1) Payment for real days of registration: instead of paying the self-employed fee for full months as up to now, they will only quote from the effective day they register and until the day they leave.
2) Limits to the number of registrations and cancellations in the year: The first three cancellations and registrations in the same year may benefit from the previous point.
2) Four deadlines for contribution changes: the possible annual changes in the contribution base are extended from two to four.
- Application from April 1 for requests made between January 1 and March 31.
- As of July 1 for requests made between April 1 and June 30.
- As of October 1 for requests made between July 1 and September 30.
- As of January 1 of the following year for requests made between October 1 and December 31.
The first question that the self-employed person is usually asked is how much they should contribute, since the fee to be paid depends on it. The contribution base, which is the one on which it will be calculated, is set at its maximum and minimum values by the government.
The contribution will be calculated by applying the contribution rate (ie a percentage determined by the government for the self-employed) to the contribution base you have chosen. Self-employed or self-employed workers who have not chosen to cover temporary disability benefits must do so, unless they are in a multi-activity situation and are contributing for said benefit in another Scheme.
Bases and Contribution Types for the year 2018
In January 2018, due to the lack of General State Budgets, the Government froze the minimum and maximum contribution bases for the self-employed (with the exception of the self-employed companies), leaving no change with respect to the last semester of 2017: minimum base of 919.80 euros and maximum base of 3,751.20 euros.
MINIMUM BASE: €919.80
MAXIMUM BASE €3,751.20
BASE LIMIT>47 years: €1,964.70
TYPE (with IT): 29,80 %
TYPE (without IT): 26,50 %
Cessation of Activity:: 29.30 % + 2.20% + Type AT and EP
TYPE AT and EP (with IT): Premium rate fourth additional provision Law 42/2006, of December 28, in wording given by the eighth final provision of Law 26/2009, of December 23, on the same contribution basis chosen by the interested parties for common contingencies.
The contribution for accidents at work and occupational diseases, including the cessation of activity, is voluntary for the self-employed under 30 years of age since the approval of Royal Decree Law 4/2013 on support measures for entrepreneurs.
Self-employed workers who have not opted for AT and EP coverage will have an additional contribution of 0.1%, to finance benefits for risk during pregnancy and risk during breastfeeding.
For the contingencies of accidents at work and occupational diseases, the percentages of the premium rate included in the fourth additional provision of Law 42/2006 will be applied.
In 2012 the maximum age at which the self-employed can freely choose their contribution base within the maximum and minimum limits established by law was lowered from 48 to 47 years.
In this way, all self-employed workers under 47 years of age and those who turned 47 on January 1, 2018, whose contribution base in December 2016 was equal to or greater than 1,964.80 euros, may freely choose their contribution base. a month.
Self-employed workers with 47 years of age as of January 1, 2018 and a contribution base of less than 1,964.70 euros per month, may only increase it up to 1,964.70 euros per month.
As for those over 48 years of age as of January 1, 2018, their minimum contribution base is between 992.19 and 2,023.50 euros, with exceptions (spouse over 45 years of age who has taken over the business of a self-employed deceased, in which case it will be between 893.10 and 1,964.70 euros per month.
Those over 50 years of age with at least 5 years of contributions may contribute for a base between 919.80 and 2,023.50 euros/month if their last contribution base is less than or equal to 1,964.70 euros, while if it is higher, They will have to contribute for a base between 919.80 euros per month and the amount of that increased by 5%.
There are some exceptions that occur in specific cases due to the personal circumstances of the self-employed worker, such as their age, the type of protection for which they are quoted, or the company, such as the number of workers hired, or for example if it is a self-employed, or who are dedicated to specific activities such as street vending, and must also take into account the existence of bonuses, as in the case of the Special Regime for Self-Employed Agricultural Workers, whose contribution types are different, with the option of improving voluntarily coverage for accidents at work and occupational diseases according to the scales indicated for the RETA, as well as temporary disability due to common contingencies.
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