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Flat rate for the self-employed. New regulation

Confialia

A partir de 01-01-2019 se modifican los beneficios a la cotización en el RETA (RDL 28/2018 disp.final 3ª):
– Se eleva de 50€ a 60€ mensuales la cuantía de la tarifa plana que comprende tanto la cotización por contingencias comunes (51,50 €) como por contingencias profesionales (8,50 €). Los trabajadores acogidos a este beneficio en la cotización quedan exceptuados de la obligación de cotizar por cese de actividad y formación profesional (LETA art.31).
– se extiende al sistema especial de trabajadores por cuenta propia agrarios la tarifa plana establecida para el RETA (LETA art.31 bis), así como los beneficios en la cotización para las personas con discapacidad y víctimas de violencia de género y víctimas de terrorismo (LETA art.32 bis).

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

Beneficiarios
 

 - 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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Incentivo (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;

– 12 meses siguientes:
– En 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 meses siguientes: reducción 50% cuota;
– 3 meses siguientes: reducción 30% cuota;
– 3 meses siguientes: bonificación 30% cuota;
– 12 m eses siguientes: bonificación adicional 30%.
– Autónomos en municipios de menos de 5. 000 habitantes:

  • 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.

48 meses siguientes:
– En general: bonificación 50% cuota.
– Autónomos en municipios de menos de 5000 habitantes:

  • 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) Se amplían los beneficios de la tarifa plana en todos los supuestos a los trabajadores incluidos en el sistema especial de trabajadores por cuenta propia agrarios (LETA art.31bis y 32bis).
(2) Debe tenerse en cuenta que cuando la fecha de efectos de las altas en el RETA no coincida con el día primero del respectivo mes natural, el beneficio correspondiente a dicho mes se aplica de forma proporcional al número de días de alta en el mismo; y finalizado el periodo máximo de disfrute de los beneficios de cotización, procederá la cotización por todas las contingencias protegidas a partir del día primero del mes siguiente al que se produzca esa finalización.
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