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\nSelf-employed corporate workers may claim the return of excess contributions for not being able to benefit from the flat rate. This is determined by the ruling of the Contentious Administrative Court of Le\u00f3n, which has ruled in favour of a self-employed corporate worker against the criteria established by the General Treasury of Social Security.<\/strong><\/h4>\n<\/blockquote>\n
The self-employed corporate member filed an appeal against the resolution of the Provincial Directorate of the General Treasury of Social Security of Le\u00f3n, which rejected the request for undue income or reimbursement of benefits in the RETA contribution because the Law of the Statute of the Self-Employed Worker does not contemplate this benefit to the partners of commercial entities.<\/p>\n
After having enjoyed the flat rate during the first year, the General Treasury of Social Security began to transfer the full self-employed fee to the corporate self-employed (when setting up the company), instead of applying the reductions provided for in the Law during the second year of activity (the self-employed can reduce the 50% of the fee from month 12 to 18 and the 30% from 18 to 24).<\/p>\n
The self-employed person was not satisfied with this refusal and decided to appeal against the decision that rejected the request for the return of undue income or the reimbursement of benefits in the RETA contribution. The ruling agrees with the corporate self-employed person and forces Social Security to return the amount corresponding to what he paid in excess during the 12 months of 2018, when he could have been enjoying the flat rate, that is, 1,300 euros.<\/p>\n
The court explains that the fact that Law 20\/2017 on the Statute of the Self-Employed Worker specifies in art. 31.6 \u201cpartners of labour companies and worker partners of associated work cooperatives that are included in the Special Regime of Social Security for Self-Employed Workers or the Self-Employed\u201d should not be interpreted to mean that corporate self-employed workers are excluded.<\/p>\n
This ruling opens the door for many corporate self-employed workers to claim the excess contributions to Social Security that have been previously denied to this type of self-employed worker, often due to ignorance or the economic costs involved in such an appeal.
So far, the TGSS has complied with the rulings and has not lodged any appeal before the Supreme Court. However, a general mechanism has not been put in place to claim these amounts, and without any jurisprudence behind it to protect the self-employed, the criteria remains the same.<\/p>\nThe only way for a self-employed person to claim these amounts is currently through the courts, a possibility that not all self-employed persons have access to.<\/p>\n
Flat rate of 60 euros for self-employed workers<\/h3>\n
The flat rate is a measure to promote self-employment. It consists of paying a reduced monthly fee to Social Security for self-employed workers, for a certain period of time and regardless of their age.<\/p>\n
The government has set the flat rate for 2019 at 60 euros per month of Social Security contributions instead of the minimum monthly fee of 383.30 \u20ac.<\/p>\n
The amount of the flat rate varies throughout the first months of activity, in 2019 it consists of:<\/p>\n
\n
- First 12 months: 60 euros minimum amount for common contingencies or 80% bonus in the case of contributing on bases higher than the minimum established, 944.40 for 2019.<\/li>\n
- From month 12 to 18: 50% reduction in the minimum fee for common contingencies, i.e. 141.65 euros\/month.<\/li>\n
- From month 18 to 24: 30% reduction in the minimum fee for common contingencies, i.e. 198.31 euros\/month.<\/li>\n
- From month 24 to 36: 30% bonus on the minimum fee for common contingencies (only for new self-employed workers under 30 years of age and self-employed women under 35), that is, 198.31 euros\/month.<\/li>\n<\/ul>\n
Requirements to access the flat rate<\/h3>\n
The only requirement currently in force to access the flat rate is not to have been registered as self-employed in the last 2 years (3 if the bonus has been enjoyed previously). The collaborating self-employed person cannot have been registered as self-employed in the last 5 years to enjoy this bonus.<\/p>\n
The current flat rate seems to have its days numbered given that the executive announced its intention to change the contribution of the self-employed and link it to their real income.<\/p>\n
Source: INEAF BUSINESS SCHOOL<\/p>\n
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Self-employed corporate workers may claim the return of excess contributions for not being able to benefit from the flat rate. This is determined by the ruling of the Contentious Administrative Court of Le\u00f3n, which has ruled in favor of a self-employed corporate worker against the criteria established by the General Treasury of Social Security. The [\u2026]<\/p>","protected":false},"author":2,"featured_media":119322,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-119623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/119623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=119623"}],"version-history":[{"count":4,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/119623\/revisions"}],"predecessor-version":[{"id":119629,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/119623\/revisions\/119629"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media\/119322"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=119623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=119623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=119623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}