OUTDATED INFORMATION

The summer has passed… and the new Law on the Self-Employed has not yet come into force. It has already been approved – and also unanimously by all parties – but some small amendments remain to be resolved so that it can be published in the BOE, the previous and mandatory step to be able to apply any new legislation in this country.

In any case, these amendments are of a technical nature and will not modify the main bulk of the regulations, which will be approved in the coming weeks and will bring significant benefits for the entire group of self-employed workers and entrepreneurs. In this article, Gestingral summarizes the main new features that will no longer be modified:

-People who register as self-employed for the first time in their lives will have a flat rate of 50 euros for one year (12 months). Currently this discount on the fee is half a year (6 months).

-This flat rate (50 euros for 12 months) will also be enjoyed by people who re-register as self-employed workers two years after having ceased their previous activity. Now 5 years must have passed.

-In addition to the flat rate for the first 12 months, the self-employed will enjoy two more discounts: from 12 to 18 months they will pay about 130 euros/month, and from 18 to 24, approximately 180. In total, new self-employed workers (or those who become self-employed again two years later) will have 2 years of discounts. So far, the most common thing is for these bonuses to last for 18 months.

-These first three points on tariffs will come into force from 1 January 2018. Even if the law is approved before that date, the new allowances will not be able to be applied until the beginning of next year.

THIS POINT IS VERY IMPORTANT: a 100% discount is created on the self-employed contribution in the 12 months following childbirth. And it is maintained that self-employed workers on maternity leave can hire a person with a 100% exemption from Social Security contributions.

–Work-related accidents in itinere (going to and from work) of the self-employed are recognised. Until now it was not recognized. It is now equated with employees of others.

–The surcharge for delays in payment of one day is reduced. It becomes 10%, when it is now 20%.

–Disabled people enjoy discounts (up to 50% discount) on contributions for 5 years.

At Gestingral we believe that, although the law falls short in many aspects, it does bring beneficial changes for the sector. In this article we have summarized some of the new features, but there are many more. If you have any questions or want more information, contact us and we will be happy to help you.