Following the approval and subsequent publication of Law 6/2018, of July 3, on the General State Budget for 2018, the new amounts of the contribution bases provided for the Special Regime for Self-Employed Workers (RETA) come into force.
Specifically, and effective from 1 August, the following changes will take place, among others:
– The amount of the generic minimum base of RETA is increased to 932.70 euros per month, consequently increasing the amount of those bases that are set with reference to it.
– The maximum generic base amount of RETA is increased to 3,803.70 euros per month.
– The maximum base amount for self-employed workers who were contributing less than 2,023.50 euros per month and had not exercised the option referred to in Article 130, Section Five. 2 of Law 6/2018, is increased to 2,052 euros per month.
– The minimum (1,005.90 euros per month) and maximum (2,052.00 euros per month) base amounts established in general terms are increased, with the exceptions contemplated by the Law, for self-employed workers aged 48 years or older.
The accompanying image shows a table with the amounts of the various contribution bases applicable in the RETA as of August 1, written in red, compared with the bases in force from January 1 to July 31.
Amounts of the various contribution bases applicable in the RETA as of 1 August (in red).
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