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As of 01-01-2019, the benefits for contributions to the RETA are modified (RDL 28/2018 final provision 3ª):
- The amount of the flat-rate contribution, which includes both contributions for common contingencies (€51.50) and professional contingencies (€8.50), is increased from €50 to €60 per month. Workers covered by this contribution benefit are exempt from the obligation to pay contributions for cessation of activity and vocational training (LETA art.31).
- The flat rate established for the RETA (LETA art.31 bis) is extended to the special system for self-employed agricultural workers, as well as the contribution benefits for people with disabilities and victims of gender violence and victims of terrorism (LETA art.32 bis).

FLAT RATE
Assumptions (1) General Young Person with a disability

Beneficiaries

 - Workers who were initially registered or who were not registered in the previous 2 years (3 years when they had enjoyed this benefit in their previous period of registration);
- applicable even in the case of the employment of employees;
- also applies to partners in worker-owned companies and partners in CTAs under the RETA.

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 - Men under 30 years of age and women under 35 years of age who are initially registered or who were not registered in the previous 2 years (3 years when they had enjoyed this benefit in their previous period of registration);
- applicable even in the case of the employment of employees;
- also applies to partners in worker-owned companies and partners in CTAs under the RETA.

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 - Disabled persons, victims of gender violence and victims of terrorism who are initially registered or who were not registered in the previous 2 years (3 years when they had enjoyed this benefit in their previous registration period);
- applicable even in the case of the employment of employees;
- also applies to partners in worker-owned companies and partners in CTAs under the RETA.

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Incentive (2)

 Incentives on the contribution for common and professional contingencies (excluding vocational training and cessation of activity) resulting from applying the minimum contribution rate to the minimum base:
-First 12 months:

  • 60 if you pay at the minimum rate;
  • reduction equivalent to 80% if a higher base is chosen;

- The following 12 months:
- In general:

  • Next 6 months: 50% reduction of the quota;
  • 3 following months: 30% reduction;
  • 3 following months: 30% bonus .

- Self-employed in municipalities with less than 5,000 inhabitants, for 24 months:

  • 60 if you pay at the minimum rate;
  • reduction equivalent to 80% if a higher base is chosen.
 Incentives on the contribution for common and professional contingencies (excluding vocational training and cessation of activity) resulting from applying the minimum contribution rate to the minimum base:
-First 12 months:

  • 60 if you opt for the minimum base,
  • reduction equivalent to 80% if a higher base is chosen;

- 6 following months: reduction of 50% of the quota;
- 3 following months: reduction of 30% of the quota;
- 3 following months: 30% quota reduction;
- Next 12 months: additional 30% rebate.
- Self-employed in municipalities with less than 5,000 inhabitants:

  • The following 24 months: 50 if they opt for the minimum base; or 80% reduction if they opt for a higher base.
  • Subsequent 12 months: additional bonus 30%.

 

 Incentives on the contribution for common and professional contingencies (excluding vocational training and cessation of activity) resulting from applying the minimum contribution rate to the minimum base:
-First 12 months:

  • 60 if they opt for the minimum base;
  • 80% reduction if they opt for a higher base.

The following 48 months:
- In general: 50% rebate.
- Self-employed in municipalities with less than 5000 inhabitants:

  • The following 24 months: 50 if they opt for the minimum base; or 80% reduction if they opt for a higher base.
  • Subsequent 24 months: 50% rebate

 
(1) The benefits of the flat rate are extended in all cases to workers included in the special system for self-employed agricultural workers (LETA art.31bis and 32bis).
(2) It should be borne in mind that when the effective date of registration in the RETA does not coincide with the first day of the respective calendar month, the benefit corresponding to that month is applied proportionally to the number of days of registration in that month; and once the maximum period of enjoyment of the contribution benefits has ended, the contribution for all protected contingencies will apply from the first day of the month following the end of that month.