In addition to the changes we have already published that apply to 2018, there are those that were already implemented in October 2017 with the publication of the Law:
- Self-employed persons who also pay contributions under the general schemewill be entitled to 50% of the common contingencies. The social security will have to pay these amounts before 1 May of the following year.
- Reconciliation of family life100% bonus for common contingencies for 12 months, provided that:
- For the care of children under 12 years of age.
- For having a dependent relative in their care.
- For having a dependent relative with a disability of more than 33%.
- This is a bonus linked to the self-employed person remaining registered and the hiring of a worker during this period (minimum 3 months), on a full or part-time basis for at least 50% of the working day and in the same professional activity.
- Minimum base for some of the self-employed.
- Those with 10 or more workerstheir base will be determined by the General State Budget.
- The quota for corporate self-employed is not linked to the increase in the minimum wage and will be determined in the General State Budget for each financial year.
- Measures are included to increase the social protection of the self-employed, extending the 100% rebates on the contribution base for the self-employed during maternity, paternity, adoption, fostering and risk during pregnancy or breastfeeding leave. maternity, paternity, adoption, fostering and risk during pregnancy or breastfeeding, without the need for them to be replaced by another worker.without the need for them to be replaced by another worker. For women who have ceased their activity and go on maternity leave, adoption, guardianship, foster care or guardianship, the contribution rate will be €50 per month for the first year.
- Equalisation for the purposes of contingencies arising from accidents in the workplace. work in itinere.
- The occupational illness of the self-employed is put on an equal footing with that of workers in the general scheme.
- An accident at work shall also be understood to be an accident suffered while going to or returning from the place where the economic or professional activity is carried out. It is understood that this place is where the self-employed person habitually carries out his activity, premises, building or office declared as being assigned to the activity.
- Part-time contribution guide opens part-timehow? when? pending development In the Congressional subcommittee for the reform of the RETA.
- The way is open to partial partial retirement how? when? pending development in the Congressional sub-committee for the reform of the RETA.
- The obligation to register is clarified for those workers with low incomes. workers with low incomes and who do not exceed the annual minimum wage; this aspect is pending development in the Congressional subcommittee for the reform of the RETA.
- Hiring family members of the self-employed. 100% bonus of the common contingencies for 12 months in order to be able to enjoy this bonus the following must happen:
- Not to have dismissed any worker for objective or disciplinary reasons during the previous 12 months.
- Maintain employment levels over the next six months
- To reconcile self-employment with the receipt of a retirement pension.
- If at least one employee is employed, it is possible to receive 100% of the pension.
- Recruitment of the self-employed person's children.
- Children under the age of 30 who live with the self-employed person may be hired under the general scheme without unemployment cover.
To these reforms must be added those coming into force in January 2018.