2019 has arrived loaded with changes in the workplace, and many of them directly affect the self-employed or self-employed.

The main novelties that affect them are regulated by Royal Decree – Law 28/2018.

1. Scope of protection of the Special Social Security Regime for self-employed or self-employed workers.

Since January 1, 2019, the scope of protection for self-employed workers has been increased, all contingencies that may arise in their exercise and that had, until now, a voluntary nature, have been incorporated in a mandatory manner.

In this way, the range of benefits to which self-employed workers have access is opened, determining a greater protective action that is mandatory to include coverage of professional contingencies (occupational diseases and work accidents), cessation of activity and training that are added to common contingencies.

The new social coverage will provide the self-employed with the following actions:

  • Collect, from the first day you take leave, the benefit for accident at work or occupational disease.
  • Stop paying, from the second month of leave, the self-employed quota until the moment of registration.
  • Greater access to the benefit for cessation of activity.
  • Increase in the duration of the benefit for cessation of activity to 24 months.
  • Access to continuous training.

This coverage is articulated through the Mutual Collaborators of the Social Security.

2. Increase in the minimum contribution base

With effect from January 1, 2019, the minimum contribution base for self-employed workers has increased by 1.25%, establishing the amount of the minimum applicable base at 944.40 euros/month in general. The maximum base rises to the same extent as in the General Regime, a 7%, the amount of the maximum applicable base is established at 1,220 euros/month.
This increase is temporary while the way in which the contribution is determined in this regime is modified, which is carried out based on the bases chosen by the interested parties and which, after the modification, will be determined by the amount of income actually received, in accordance with the provisions for this purpose in the General Social Security Regime.

3. Quote types

As of January 1, 2019, the contribution rates for self-employed workers will be:

  • For common contingencies, 28.30 percent.
  • For professional contingencies, 0.9 percent, of which 0.46 percent corresponds to the contingency of temporary disability and 0.44 to that of permanent disability, death and survival.
  • By cessation of activity, 0.7 percent.
  • For professional training, 0.1 percent.

As a summary, the types and contribution bases for the self-employed for 2019 are:

Minimum base €/month 944,40€
Maximum base €/month €4,070.10/month
Type common contingencies 28,30%
Type of professional contingencies 0,90%
Activity cessation type 0,70%
Type of Vocational Training 0,10%

4. Flat rate

At the moment, the flat rate for new self-employed workers is maintained, but it becomes more expensive from €50/month for a year to €60/month, including common and professional contingencies, excluding cessation of activity and training. This increase applies only to self-employed workers who are registered in the Special Scheme for Self-employed Workers as of January 2019.

The flat rate leaves another important novelty in the field of labor conciliation; Self-employed workers will have access to a one-year flat rate in the two years after maternity leave without having to previously cease the activity.

In addition, it extends to self-employed agricultural workers the benefits in the flat rate contribution of self-employed workers.

5. False freelancers

Among the novelties introduced, those for the detection of false self-employed stand out, a new type of serious labor infraction is incorporated to prevent the figure of false self-employment, the sanction for this infraction ranges from €3,126 to €10,000 for the employer.

Given the large number of innovations that are launched for the group of self-employed workers, professional help in labor and tax matters is essential to run your business well. At Aseryde we can help you. Contact us at our offices or through the web contact.

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