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NEW LAW FOR AUTONOMOUS

On October 25, 2017, Law 6/2017 of Urgent Reforms of Autonomous Work came into force, after its publication in the Official State Gazette. In this article we highlight the most important novelties that are introduced, indicating also when they will be effective each one of them

 

I  Quotation

  1. Flat rate (50 €/month)

Measures

Validity

  • The period of duration of the flat rate is extended from 6 to 12 months for the self-employed who cause initial registration for the first time in the Social Security system.
  • The term is reduced to 2 years, instead of the current 5, for those workers who resume their activity on their own. It will also apply to women who resume their activity after maternity.
  • Instead of for full months, up to three registrations and three discharges in the RETA (registration in special autonomous system), within the calendar year, will be allowed to take effect from the time of commencement or cessation of activity.

01/01/2018

 

 

  1. More facilities in quotation

Measures

Validity

  • Minimum contribution rate of Self-employed companies: no longer linked to the SMI and will be determined by the LPGE.
  • Expansion of the possibility of changing contribution base from 2 to 4 times a year.
  • Reduction of surcharges for income that occurs after the deadline, reducing by half (10%) when the income of quotas is made within the first natural month following the expiration.

01/01/2018

  • Automatic return of contributions in case of pluriactivity

26/10/2017

 

 

II Reconciliation and support to motherhood

Measures

Validity

  • The bonus of 100% of the self-employed quota during maternity, paternity, adoption breaks, saves for adoption, foster care, risk during pregnancy or risk during breastfeeding, having a duration of at least one month, is dissociated from its replacement by contract of interim. The bonus is calculated on the average basis you had in the previous 12 months, instead of the minimum basis.
  • Expansion of the flat rate to women who return to self-employment in the 2 years following the cessation of maternity, adoption, custody for adoption, foster care and guardianship.
  • The age of the children is increased from 7 to 12 years, which allows them to obtain a bonus for their care of 100% of the autonomous quota during the 12 months following the adoption of that measure.

26/10/2017

  • Change in the maternity and paternity regulatory base that becomes the average of the contribution bases accredited in the RETA in the immediately preceding 6 months

 

01/03/2018

 

 

III  Contracting family members

Measures

Validity

  • Bonus of 100% of the business quota, during 12 months, for contracting employed workers of family members.
  • Extension of the possibility of contracting children as employed workers with physical or sensory disabilities with a degree of disability of between 33% and 65%, even if they are over 30 years old and live with them.

26/10/2017

 

 

IV  More rights for autonomous

Measures

Validity

Recognition of the accident in itinere as an accident at work.

26/10/2017

Compatibility of work with 100% of the retirement pension if you have an employee.

26/10/2017

Location for the regulatory development of the part-time contribution system

Pending

Location for the regulatory development of partial retirement

Pending

 

 

V  New tax deductions

Measures

Validity

Deduction of 30% for expenses of supply in case of work at home.

01/01/2018

Maintenance expenses in restaurants and hotels; which are paid using any electronic means of payment.

01/01/2018

 

 

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