The second transitional provision of Royal Decree-Law 28/2018, of 28 December, on the revaluation of public pensions and other urgent measures in social, labour and employment matters, provided for a progressive increase in the contribution rates applicable for occupational contingencies and for cessation of activity of self-employed workers included in the Special Social Security Scheme for Self-Employed Workers and in the Special Social Security Scheme for Sea Workers.
Specifically, in 2019 a rate of 30% was paid for all contingencies, while in January 2020 it rose to 30.3%. However, this update of contributions applicable from January 2020, which had been planned since December 2018, has not yet been applied. The General Treasury has updated the contribution rates that had been applied until the settlement period of September 2020, which corresponded to those foreseen for 2019. As a result of the aforementioned update, the contributions corresponding to the October 2020 and subsequent periods will be calculated at the new rates.
With regard to the regularisation of the quotas corresponding to the months of January to September, it should be noted that this will be dealt with in the coming weeks and in due course information will be provided on the collection period in which the corresponding complementary payments will be debited from the account.
If you are a corporate self-employed, your contribution is paid by the company, and from Confialia we prepare a monthly payroll, please note that since January we already apply in your payroll the contribution corresponding to that 30.3%, so we will not have to make any adjustment in your payroll. The company will simply be charged the correct contribution from now on (for minimum bases for self-employed individuals the difference is €2.83 per month, and for minimum bases for self-employed companies the difference is €3.64 per month), and shortly the company will also be charged for the differences accrued between January and September (for minimum bases for self-employed individuals the difference is €25.47, and for self-employed companies the difference is €32.67).