The Government has already closed some of the pending fringes that are still being negotiated around the reform of the contribution system for real income for the self-employed. One of these points that has already been clarified at the dialogue table is the reform of the flat rate, the bonus of the quota from which workers who start an activity during the first two years benefit. Specifically, the Government will tighten access to this aid from 2023 and, in addition, the monthly fee paid to Social Security with this bonus will increase by 33%, going from the current 60 euros to 80 euros per month from the next year.
In addition, the Ministry of Social Security will establish a requirement that will make access to the flat rate more rigid. So that the self-employed person who during the first year of registration in the Special Regime (RETA) obtains net income above the minimum interprofessional salary (SMI) -by 1,000 euros in 2022- will not be able to keep the quota reduction during the second year of activity. In other words, any flat-rate self-employed person who obtains returns of more than 14,000 euros in the first year will lose the aid automatically.
Although sources close to the negotiation, which the Government expect to close before the middle of the month, assure that there are still aspects under debate on this point of the reform, it is clear that the new monthly rate will go from the current 60 euros to 80 euros in the next year, 33% more expensive. However, the Government intends to link this amount to the minimum regulatory base that will be established with the new tranche system. In other words, whoever benefits from the flat rate will be contributing for a base of 800.65 euros in 2023, 774.51 euros in 2024 and 751.63 euros in 2025.
At this point, the associations representing the group would be trying to improve that regulatory base to which the flat rate will be linked and which, eventually, will be the one that sets the benefits that the worker who, due to circumstances, has to accept a termination of employment would receive. activity or disability after the subsidized contribution period.
Almost as has happened with the entire reform of the self-employed contribution system, the Government has had to give in its initial position. In this case, the cabinet led by Minister José Luis Escrivá, raised the requirement of having to receive net income below the SMI in order to receive the bonus in the quota already from the first year, so that any beneficiary would be withdrawn to start earning more than 1,000 euros a month. Although, during the negotiation process, those responsible for Social Security have lowered the requirement, which will apply from the second year. “It did not make sense, the first year the fiscal year is not yet completed and the applicable level of yield cannot be known,” sources of the negotiation explain to ABC.
However, with the initial approach, the Government expected to reduce by 25% the volume of beneficiaries who will access the flat rate in the future. Of the 489,000 beneficiaries of this reduction as of 2021 according to official Social Security figures, about 125,000 self-employed workers exceed that SMI income threshold, so that as of the second year they could not continue to enjoy the quota reduction.
Bonus 125,000 self-employed
It is the number of flat-rate beneficiaries who obtain annual net income above the minimum wage
Furthermore, the objective of the measure introduced by the Government oscillates along the lines of withdrawing this bonus from the self-employed who have the most returns at the start of their activity thanks to a good development of their starting business. In this way, according to the Social Security data that emerge from the crosschecking of information with the Tax Agency, there would be, at the highest end, almost 11,000 self-employed with a flat rate receiving returns of more than 48,000 euros per year.
It is precisely on this group that the tightening proposed by Social Security from 2023 in access to the reduction would fall. It should be remembered that at the moment the system costs around 1,000 million euros for the self-employed flat rate for contributions to the RETA that are not made as they are in the first 24 months of activity.
Currently, furthermore, the planned rate consists of a bonus for new self-employed workers that allows them to pay only 60 euros per month during the first 12 months of their activity, that is, 720 euros for the whole year. During the following six months, a reduction equivalent to 50% of the fee is applied. This means that the monthly fee will amount to 143.1 euros. And between months 19 and 24, a reduction equivalent to 30% of the fee is applied, which means paying 200.3 euros per month.