The Minister of Labor, Magdalena Valerio, finally sealed yesterday, with the most representative associations of self-employed workers (ATA, UPTA, Uatae and CEAT), the agreement that sets how much the members of this group will contribute to Social Security next year. This pact was already closed a few weeks ago after numerous disagreements, but yesterday the signing of the agreement was staged, which has been legally collected in the draft Royal Decree-Law on Social Security that will be approved next Friday by the Council of Ministers of the year.
The minimum contribution bases for the self-employed will rise by 1.25% in 2019, to 944.40 euros per month. This increase was decided after the associations representing these workers pressed for the transfer of the minimum wage increase to the bases of the self-employed, as the law says.
Along with this, the minimum general contribution rate of 29.80% will also rise to a 30% mandatory rate in 2019. This new rate, in addition to temporary disability, includes contributions for cessation of activity and training.
Thus, the minimum monthly fee that they paid most of the self-employed in 2018 (278 euros) will increase five euros from January 1 to 283 euros per month (64 euros more per year). For its part, the minimum monthly fee for corporate self-employed workers will rise by 6.89 euros per month (83 per year).
When making the quotation obligatory for all contingencies with a rate of 30% there are around half a million freelancers who will even see their contribution rate lowered since now, to voluntarily gather all these contingencies (IT, cessation of activity and professional contingencies) They were trading around 33%, according to calculations by the autonomous association ATA.
The circumstance arises that, for the first time, the minimum contribution base of the self will be lower than that of the wage earner of the General Scheme (set at 1,050 euros per month). To prevent the transfer of employees to false self-employed workers, Labor will approve a new labor infraction sanctioned between 3.126 and 10.000 euros for the businessman who drops an employee and keeps him as a false self-employed person. Although from the Ministry of Labor suggested yesterday could also extend this infringement to all false self-employed and not only those who come from the General Scheme.
Autonomous workers aged 47 and over
In addition to this general price, the law establishes maximum contribution limits for older self-employed persons each year, in order to avoid the 'purchase' of pensions if they were allowed to raise their contribution base as much as they would like in the last few years. of working life.
Thus, the Royal Decree-Law to be approved on Friday specifies that only the self-employed who, on January 1, 2019, are under 47 years of age will be able to freely choose their contribution base between the minimum base (944.40 euros) and the maximum ( 4,070 euros). Those who are 47 years old whose contribution base for December 2018 is equal to or higher than 2,052 euros per month will also have that freedom of choice. Otherwise, your maximum contribution base will be 2,077.80 euros per month, unless you raise your base above the aforementioned 2,052 euros before June 30, 2019.
48 or more years
The contribution base of the self-employed who, on January 1, 2019, will be 48 years of age or older will be comprised between 1.018.50 and 2.077.80 euros per month in general terms. There is an exception: that is the suprersite spouse of the owner of the business that as a result of the death of this, had to put in front of it and register in this special regime with 45 or more years of age. Only in this case the contribution bases can be chosen from a minimum of 944.40 euros and 2,077.80 euros.
In the event that the self-employed, prior to 50 years, had quoted five or more years in some other Social Security system may choose the base between 944.40 euros per month and 2,077.80 euros, provided that their last base of quotation equal to or less than 2,052 euro.
But if your last base was higher than that amount, the self-employed may quote for a base of between 944.40 euros and his last contribution base increased by 7%, always with the ceiling of the maximum base (4,070 euros per month ).
The flat rate during the first 12 months of activity of the new self-employed or those who have not been registered in the Special Regime of Autonomous Workers (RETA) in the last 24 months and return to register, will go from 50 to 60 euros , including the contribution for temporary incapacity caused by common and professional contingencies, but not the coverage of cessation of activity or training.
Those self-employed who are also listed simultaneously in the General Scheme of salaried workers will be entitled to the 50% refund of the excess in which their contributions for common contingencies – accounting for the contributions of the employer and the employee for an employee and those of the self-employed– exceed the amount established for this purpose by the Law of General State Budgets for each year, with the limit of 50 percent of the contributions entered in this special regime due to their contribution for common contingencies.
The increase of the bases and the types of quotation of the self-employed, for which they will pay five euros more per month as of January of the next year, is destined to finance an improvement of the social benefits.
One of the main improvements that they can benefit from is the payment of the benefit for cessation of activity for twice the time -from two to four months the minimum and from 12 to 24 months the maximum-. The draft Royal Decree-Law that will be approved by the Council of Minsters on Friday establishes a new scale that allows a minimum of four months of this benefit to be paid if they have been quoted between 12 and 17 months due to cessation of activity and a maximum of 24 months of charge if they have been quoted 48 months or more (four years). It takes six years for salaried employees to receive the maximum of 24 months of unemployment benefit.
Likewise, an attempt will be made to facilitate access to this benefit, since currently the Mutual Social Security collaborators reject most of the applications. The Government will approve on Friday the creation of management commissions where will be a representative of the mutual, another of the self-employed and another of the Social Security to decide whether or not you have the right to this benefit. The report will be binding and actionable before the courts.
Among the rest of the social improvements is that they will be entitled to collect the benefit for work accidents or occupational diseases from the first day of leave. In addition, they may not pay the Social Security fee from the second month in case of sick leave or temporary incapacitation until the time of discharge. And the autonomous mothers, within 24 months after the benefit for maternity leave, can access the flat rate of 60 euros for a year without ceasing their activity.