Yesterday, Law 6/2017 of October 24 on Urgent Reforms for the Self-Employed Worker was published. This resolution incorporates contribution benefits and tax measures for self-employed workers that may be of interest to them, with the following developments being notable:
- Measures to facilitate Social Security contributions and to reduce the administrative burdens of self-employed workers.
A new regime of surcharges for late payment of contribution contributions is established, establishing 10 percent of the debt (currently it was 20%), if the due contributions are paid within the first calendar month following the of the expiration of the term for their payment, and 20%, if they are paid from the second calendar month. If the obligation to transmit to Social Security on time has not been met, the surcharges will be 20% and 35%, respectively.
In this section, the aforementioned Law also regulates contributions in cases of multiactivity in another regime, that is, those workers who are registered and contributing both in the general regime and in the self-employed regime. The new Law states that they will be entitled to a 50% refund. percent of the excess by which their contributions exceed the amount established for this purpose in the General State Budget Law for each year, with a limit of 50 percent of the contributions paid into this special regime, due to their contribution for common contingencies of mandatory coverage in the general regime. In such cases, the Treasury will proceed to pay the refund before May 1 of the following fiscal year.
If, upon registration in the self-employed regime, one is already registered in the general regime and a situation of pluriactivity occurs, the following contribution rules will apply:
- If you register for the first time in the self-employed regime, you may choose as a contribution base that is between 50% of the minimum contribution base established during the first 18 months and 75% during the following 18 months, up to the bases established maxims
- if the multi-activity situation in which the employment activity is part-time (starting with a working day 50% of that of a comparable full-time worker), it may be chosen at the time of registration as a basis contribution rate is between 75% of the minimum base during the first 18 months and 85% during the following 18 months, up to the maximum bases established
2. Measures to encourage and promote self-employment.
The aforementioned Law establishes for self-employed workers who cause initial registration or who have not been registered in the immediately preceding 2 years, the right to a reduction in the contribution for common contingencies (including IT) that will be set at the amount of 50 euros per month for the following 12 months (currently there are 6), in the case of opting for the minimum base. If they opt for a higher base, a reduction of 80% on the fee for common contingencies may be applied during the first 12 months following registration, with the fee to be reduced being the result of applying the current minimum contribution rate to the minimum contribution base. at all times (including IT).
After the initial period of 12 months provided, reductions and bonuses on the fee for common contingencies may be applied for a maximum period of up to 12 more months, until completing a maximum period of 24 months from registration, as follows:
a) Reduction equivalent to 50% of the quota for 6 months following the initial period
b) Reduction equivalent to 30% of the quota during the 3 months following the period indicated in letter a)
c) Bonus equivalent to 30% of the quota during the 3 months following the period indicated in letter b)
In the case of those under 30 years of age, or 35 if they are women, in addition to the aforementioned reductions and bonuses, an additional bonus equivalent to 30% of the quota for common contingencies may be applied in the twelve months following the bonus of the last planned period. . The period of withdrawal for self-employed workers to be entitled to the benefits provided in the event of resuming a self-employed activity will be three years when they had previously enjoyed said benefits in their previous period of registration.
Contribution benefits are also regulated for people with disabilities, victims of gender violence and terrorism who undertake a self-employed activity with reductions compared to the current ones.
- Measures to promote the reconciliation between family and work life for self-employed workers.
The self-employed will be entitled for a period of up to 12 months to a bonus of 100% of the self-employed quota for common contingencies that results from applying the established minimum current contribution rate to the average base that the worker had in the previous 12 months. at all times, in the following cases:
- for caring for children under 12 years of age in your care
- for being responsible for a relative, by consanguinity or affinity up to the 2nd degree inclusive, in a situation of accredited dependency
- in the same case as the previous one when the family member has cerebral palsy, mental illness or intellectual disability with a recognized degree equal to or greater than 33% or accredited physical or sensory disability equal to or greater than 65%, provided that said family member does not carry out paid activity
The self-employed worker who benefits from the planned bonus must remain registered with Social Security for the 6 months following the expiration of the period for enjoying it, otherwise, he must repay the bonus received.
A bonus will apply to self-employed workers during periods of rest due to maternity, paternity, adoption, custody for adoption purposes, foster care, risk during embargo or breastfeeding, as long as this period lasts at least one month. of 100% of the self-employed quota, which results from applying to the average base that the worker had in the 12 months prior to the date on which this measure is taken advantage of, the type of contribution established as mandatory for workers included in the special social security regime that corresponds to their self-employed activity. If it has been for less than 12 months, the average base will be calculated from the date of discharge.
Self-employed workers who, having ceased their activity due to maternity, paternity, adoption, custody for the purposes of adoption, foster care and guardianship, who return to carry out a self-employed activity in the two years following the date of cessation, will be entitled to a bonus. by virtue of which their contribution for common contingencies, including temporary disability, will be fixed at the amount of 50 euros per month for the 12 months following the date of their return to work, provided they choose to contribute for the minimum base established in the corresponding regime for their self-employed activity. If they opt for a higher base, the bonus will be 80%.
- Measures to clarify the taxation of self-employed workers.
Tax rules are modified in different aspects, the consideration of deductible expenses for determining net income is established in direct estimation of:
a) health insurance premiums paid by the taxpayer in the part corresponding to her own coverage and that of her spouse and children under 25 years of age who live with him. The maximum limit will be 500 euros for each one, or 1,500 euros if you have a disability.
b) When the taxpayer partially affects his habitual residence to the exercise of his economic activity, the expenses of supplies of said residence such as water, gas, electricity, telephone and internet, in the percentage of applying 30% to the existing proportion between the meters squares of the home intended for the activity with respect to its total surface area, unless a higher or lower percentage is proven.
c) The taxpayer’s own living expenses incurred in restaurant and hospitality establishments and paid using any electronic means of payment, with the limits established by regulation for per diems and allowances for normal living expenses of workers.
Title VI of the Law that we are commenting on establishes that the minimum contribution base for those self-employed workers who at some point during the financial year have simultaneously hired a number of employed workers equal to or greater than 10, will be determined for the following year by the provisions of the General State Budget Law.
Equally noteworthy is the comparison for the purposes of contingencies arising from work accidents in itinere (those caused when going to or returning from work). In the case of the self-employed, a work accident will be understood as one that occurred as a direct and immediate consequence of the work carried out on their own, and a work accident will also be understood as one suffered when going to or returning from the place where the economic activity is provided or professional. For these purposes, the place of provision will be understood to be the establishment where the self-employed worker habitually carries out his activity, provided that it does not coincide with his domicile and corresponds to the warehouse or office premises declared as affecting the economic activity for tax purposes.
- In the Seventh Additional Provision of the aforementioned Law, bonuses are established for the hiring of family members of the self-employed worker, noting that the indefinite hiring as employed workers of their spouse, ascendants, descendants and other relatives by blood or affinity up to the 2nd degree inclusive, will give the right to a 100% bonus in the business quota for common contingencies for a period of 12 months. It will be necessary that the self-employed worker has not terminated employment contracts in the previous 12 months, either for objective reasons or dismissals declared unfair or collective dismissals declared not in accordance with the Law. In addition, the self-employed person must maintain the level of employment in the 6 months following the conclusion of the contracts that grant him the right to said bonus.
- The First Final Provision regulates the possibility that up to a maximum of three registrations per year have effects from the moment of the activity and not from the first day of the month in which said activity begins, as has happened until now. Likewise, it is allowed to increase 2 to 4 times a year in which the self-employed person may change the contribution base.
When self-employed workers simultaneously carry out two or more activities that give rise to inclusion in this special regime, their registration in it will be unique, and they must declare all their activities in the application for registration or, if pluriactivity occurs after it, through the corresponding data variation.
7. The Fourth Final Provision regulates the maternity and paternity benefits of self-employed or self-employed workers. In this way, the benefit will consist of a subsidy equivalent to 100% of a regulatory base whose daily amount will be the result of dividing the sum of the contribution bases credited to this special regime during the 6 months immediately preceding the event causing the event by 180. If the worker has not remained registered for the entire 6 months, the base will be the result of dividing the contribution bases accredited in the six months prior to the causative event by the days that the worker has been registered in said special regime.
- In the Fifth Final Provision we must highlight a modification that affects the retirement of self-employed workers; the Law establishes the compatibility of performing self-employed work with the receipt of a contributory retirement pension. In this way, the amount of the retirement pension compatible with work will be equivalent to 50 percent of the amount resulting from the initial recognition, once applied, if applicable, the maximum limit of the public pension, or the one being received. , at the time of the beginning of compatibility with work, excluding, in any case, the minimum supplement, whatever the working day or activity of the pensioner. However, if the activity is carried out on a self-employed basis and it is proven that at least one employee has been hired, the amount of the pension compatible with the work will reach 100 percent.
- The Sixth Final Provision of the Law regulates the classification of children with and without disabilities of the self-employed worker. Thus, they may hire as employed workers children under 30 years of age who live with the self-employed person, excluding in this case the unemployment contingency from the scope of protective action. They may also hire children under the same circumstances who, even if they are over 30 years of age, have special difficulties in finding a job (paralysis, physical or sensory disability).
- The Tenth Final Provision regulates bonuses for registration of family members in the self-employed regime who collaborate by carrying out work in the activity in question, noting that the spouse, de facto partner and family members of self-employed workers, by consanguinity or affinity up to the 2nd degree inclusive, and, where appropriate, by adoption, who join the self-employed worker regime, as long as they have not been registered in the previous 5 years, will have the right from the entry into force of the Law to a bonus during the 24 months following the effective date of registration, equivalent to 50% during the first 18 months and 25% during the following 6 months, of the quota resulting from applying the corresponding contribution rate to the minimum base in force at all times in the special regime or special system, if applicable, of self-employment that corresponds.
The entry into force of the Law is set for the day following its publication in the Official State Gazette, that is, for today. The Fourth Final Provision will come into force on December 1. The articles relating to the application of the new surcharges, the reductions and bonuses of quotas for self-employed workers who undertake their activity, as well as those corresponding to people with disabilities and the tax measures, delay their validity until January 1, 2018, at the same as the first, second, third and ninth final provisions of the Law.
Indicate that the commented Law does not make any exception with respect to corporate self-employed persons, that is, those who are registered in said regime due to their status as administrator of a commercial company, however, it will be necessary to see the interpretation it makes of the Law. social security regarding this group. We will keep you informed.
Given the complexity and important changes that the Law contains, this Circular is a summary of those issues that, we understand, are most relevant. However, we are at your disposal for any clarification. Likewise, we inform you that the full content of the regulation can be found on the firm’s website (www.guillermojimenezyasocidos.es or www.serviciosjuridicosmadrid.es)
Without further ado, we sincerely greet you.