2019 begins with important developments in labour and social matters, linked to the modification of the minimum interprofessional wage, social contributions, and new coverage for the self-employed group.
1º.- MINIMUM INTEPROFESSIONAL WAGE FOR 2019
The minimum interprofessional wage for 2019 will be 30 euros/day or 900 euros/month. This represents an increase of 22.31 TP3T compared to 2018.
Royal Decree 1462/2018, of December 21, establishes the new minimum wage amounts that will apply from January 1, 2019, both for permanent and temporary workers, as well as for domestic employees.
Article 1 of said RD sets the SMI at 30 euros/day or 900 euros/month, depending on whether the salary is fixed by day or by month.
These amounts represent an increase of 22.3% compared to those of 2018.
We remind you that the minimum wage is based exclusively on monetary remuneration. Therefore, the salary in kind cannot reduce this full monetary amount. The revision of the interprofessional minimum wage will not affect the structure or the amount of the salaries that workers were receiving when such salaries as a whole and on an annual basis were higher than said minimum wage.
For these purposes, the annual minimum wage that will be taken as a term of comparison will be the result of adding to the minimum wage established in article 1 the accruals referred to in article 2, without in any case being able to consider an annual amount less than 12,600 euros.
Royal Decree-Law 2/2018, of December 28, addresses the revaluation of pensions and other public benefits in 2019 and the increase in the maximum limit and the maximum and minimum contribution bases of the different regimes of the system, as well as the establishment of new contribution rates. It also includes measures to combat job insecurity, as well as reforms that affect self-employed workers.
2º.- CONTRACTING LINKED TO THE UNEMPLOYMENT RATE
Contractual measures and hiring incentives linked to an unemployment rate higher than 15% are expressly repealed:
– The indefinite contract to support entrepreneurs
– The possibility of entering into training and apprenticeship contracts with people aged between 25 and 30 and incentives for part-time employment with training links.
– The permanent hiring of a young person by micro-enterprises and self-employed entrepreneurs.
– Incentives for hiring in new young entrepreneurship projects
– The first job contract for young people and incentives for internship contracts
3rd.- SELF-EMPLOYED WORKERS
– Mandatory coverage of all contingencies: common (common illness and non-occupational accident) and professional (work-related accident and occupational disease), cessation of activity (a benefit that doubles its duration period) and training and prevention, with the exception of the Special System for Self-Employed Agricultural Workers. This coverage, now extended, is articulated through the management carried out by the Mutual Societies Collaborating with Social Security.
– Self-employed contributions: an increase of 1.25% in the minimum contribution base is established for 2019, which is set at 944.40 euros. The contribution rate is set at 30% in 2019, 30.3% in 2020, 30.6% in 2021 and 31% in 2022.
– Flat rate. During the first 12 months: if contributions are based on the minimum base, 60 euros (51.50 common contingencies; 8.50 professional contingencies); if contributions are above the minimum base, the contribution for common contingencies is reduced by 80%.
From month 13 to 24: reductions are applied to the corresponding quota. The flat rate for workers included in the special agricultural system is also extended.
– New type of serious labour infringement (fines of between 3,126 and 10,000 euros) to prevent the possible use of the figure of false self-employed.
– Benefits in Social Security contributions applicable to self-employed agricultural workers.
– Self-employed workers who work part-time. The entry into force of the provisions of Articles 1.1, first paragraph; 24, second paragraph; and 25.4 of the Self-Employed Workers Statute is postponed.
4th.- GENERAL REGIME QUOTATION
– The maximum contribution base is increased by 7%, which stands at €4,070.10.
– The rate of premiums for professional contingencies, the minimum rate goes from 0.9% to 1.5%.
– Mandatory inclusion in the General Social Security Regime of those who participate in training programs, non-work internships or external academic internships.
– Suspension of the system of reduction of contributions for occupational contingencies due to a decrease in occupational accidents.
– For contracts lasting five days or less, the surcharge on the company fee will increase from 36 to 40 percent.
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