Law 6/2017, of October 24. BOE of October 25 approves important self-employment reform measures aimed at supporting the development of entrepreneurial activity, which affect, among others, the following topics.
- Improvement of Social Security contributions and reduction of administrative burdens
- Promotion and promotion of self-employment (flat rate)
- Promotes the reconciliation of family and work life
- Improvement of your collective rights
- Clarifies your taxation and improves your contribution and your professional training
- Consideration of the accident in itinere as a work accident.
Among these measures, today we are developing those that refer to the flat rate, both in the extension of the duration and in a new case for its enjoyment.
Duration extension
Firstly, the time for collecting the flat contribution rate for common contingencies of 50 euros per month is extended from 6 to 12 months, and the period without contributing with the RETA required to benefit from it is reduced from 5 to 2 years. (in the case of having enjoyed the flat rate in a previous registration period, that period will be 3 years).
These modifications will apply to those self-employed or self-employed workers who either cause initial registration or have not been registered in the 2 years (3 if previously enjoyed) immediately prior to the effective date of registration. in this Special Regime, and consists of a reduction in the contribution for common contingencies, including temporary disability, which will be a fixed amount of 50 euros per month during the 12 months immediately following the effective date of discharge, provided that they choose to contribute for the minimum base.
It also applies to self-employed seafarers in group 1, and to members of labor companies and associated work cooperatives included in the Special Regime for Self-Employed Workers or in group I of Seafarers. This measure will come into force. starting January 1, 2018.
New assumption for women after motherhood
On the other hand, a new flat rate case is introduced, intended for self-employed women who return to carrying out a self-employed activity in the two years following the date of cessation due to maternity leave, adoption, custody for adoption purposes. , fostering or guardianship.
They will be able to benefit from the flat rate of 50 euros for the 12 months following their return to work, as long as they choose to contribute on a minimum basis. And if they opt for a higher base, the bonus will be 80% on the fee for common contingencies applied on said minimum base including IT and during that same 12-month period.
The measure is applicable to workers included in the Special Regime for Self-Employed Workers and those self-employed workers included in Group I' of the Special Regime for Sea Workers.
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