The self-employed person may register and cancel Social Security up to three times in the same year.
The contribution base can be changed up to four times a year

The recently approved Self-Employed Law, which has already been published in the BOE, provides for a series of measures that self-employed workers have been waiting for like a storm. Among them, these two have to do with greater flexibility when registering or canceling and setting the quote.

Possibility of affiliation, registration and cancellation of Social Security up to three times a year Social

(DF 1′, 2'J 9′ L 6/20 17;.Year 46 RD 84/ 1996;.Art. 45 RD 2064/ 1995.Year 22.7 PLAIN)

The self-employed worker may join and register up to three times in the same calendar year and in those months they will only pay for days worked, that is, from the day they register or cancel, without having to pay the whole month, like until now. The effects of the leave must coincide with the actual day on which the worker communicates his or her cessation of activity and the fixed monthly fee will be divided by 30.

Until now, if a worker registered with RETA on the 25th of a month, they would be obliged to pay the full fee: 272 euros. I would pay for 30 days as a freelancer, when in reality I would only be able to act as a freelancer for five days.

With the new regulations, already approved by the Senate, self-employed workers would only have to pay the portion proportional to the fee on the days they have been registered. That is, if you have only been registered for five days of a month, you would pay about 46 euros.

This fulfills one of the historical demands of self-employed workers. Although, they could only do this three times a year. With the new regulations, registration and cancellation are allowed three times within the economic year. In this way, if a self-employed worker registered on January 24, May 25 and October 18, they would only pay 7 days in January, 6 days in May and 13 days in October. Once the registration period has expired, you would not be able to enjoy this novelty again until the next financial year.

Likewise, the serious infraction of self-employed workers related to initial affiliation or registration in the LISOS is modified, in order to adapt it to this new possibility.

The possibility of changing the contribution base is expanded up to 4 times a year

(DF 2′ L 6/2017, time.Art. 43 bis RD 2064/1995)

In this purpose of the new Law, to make the self-employed affiliation regime more flexible, the possibility is given for self-employed workers to change their contribution base from 2 to 4 times a year, specifically on April 1, July 1 , October 1 and January 1 of the following year, depending on whether the request was made in the quarter prior to each date and within the limits established in the current PGE Law. In this way, a better adaptation of contributions to income is possible.

These measures will come into force from January 1, 2018.

This benefit is lost in case of irregularities. If the self-employed person registers after the deadline, they would have to pay the full month. Likewise, contributions corresponding to previous periods in which you have been registered and have not been paid to Social Security, will be payable and must be entered with any surcharges and interest that may arise.

If you want complete information on the new developments involved in the new Law, contact our experts in tax and labor matters who will answer your questions. Contact HERE, or directly in our offices.

Skip to content