It has been published in BOE number 257 of October 25, 2017, Law 6/2017, of October 24, on Urgent Reforms of Autonomous Labor that will improve the working and Social Security conditions of the self-employed worker and will promote self-employment.
The most important developments included in this new Law that will come into force the next day, except for the articles and provisions that postpone 2018, are the following:
- Extension of six months to one year the contribution of 50 euros to Social Security for new businesses (art. 3 of the Law). So far, the new self-employed paid 50 euros during the first six months. Now this flat rate is extended up to one year, in addition to re-starting the business by paying only that amount after two years of having stopped the activity, while currently five years
- More bonuses for young people, disabled people and women (art. 7 of the Law) Children under 30 and women up to 35 years old can chain up to three years of Social Security contributions bonuses, depending on the evolution and situation of the business. Support for working women.
- A flat rate of 50 euros is established for women who reintegrate after maternity leave and a 100% exemption of the autonomous fee for 12 months for child or dependent care, to ensure a better work and family reconciliation.
- Improvements for the disabled entrepreneurs and also for children with disabilities of the self-employed, who can hire them.
- Maternity and paternity benefits (Final Disp. 4 of the Law). As of March 1, 2018, the economic benefits for maternity and paternity of self-employed workers and of self-employed sea workers of the 1st group, will consist of a subsidy equivalent to 100% of the daily regulatory base, resulting from dividing the sum of the contribution bases in this special regime during the 6 months immediately prior to the causal event between one hundred and eighty. And if they have not been registered in the aforementioned regime during those 6 months, it will be the result of dividing the contribution bases of the special regime between the days in which they have been registered in it, in that period. In addition, the paternity benefit may be denied, canceled or suspended for the same reasons established for the maternity benefit.
- The bonuses will be compatible with the hiring of employees. The entrepreneur will keep the help in the quotes and the flat rate even if he hires workers. Until now I lost these advantages if I had a salaried employee. If the contracts are indefinite, the bonus is 100% of the social contribution.
- Bonus contributions to hire relatives indefinitely ( Additional 7th of the Law) The self-employed who hire their relatives as salaried employees indefinitely will be entitled to a total bonus of Social Security contributions. Help will be possible by hiring parents, siblings, spouse, children, son-in-law and daughters-in-law. For this, it will be necessary that in the previous twelve months of hiring the family member he has not dismissed anyone improperly or by an irregular employment regulation. In addition, after hiring the family member, you must maintain the level of employment in the company during the subsequent six months, unless there are disciplinary dismissals or for objective reasons.
- Retirement. Compatibility between salary and pension (Final Disp. 5th of the Law). The self-employed in retirement age who continue working and have employees, can make their salary compatible with the entire pension. The Government thus extends to the self-employed with workers the reform planned for employees in the agreement of the Toledo Pact. The rest will continue with 50%.
- Greater flexibility to register and unsubscribe to Social Security (Final Disp. 1st, 2nd and 9th of the Law) The self-employed may register and unsubscribe to Social Security up to three times in a year with the right to start paying from the same day of the month they make the administrative procedure. That is to say that if they register on the 14th they will no longer have to pay the entire month. The same will happen with the low.
- More facilities for changing the contribution base (Final Disp. 2th of the Law). Employers / workers may change their contribution base to Social Security up to four times a year. It is about making it easier for Social Security payments to adapt better to the evolution of the business.
- The contribution base of the owners and executives is separated from the Minimum Interprofessional Salary. The Government will decide the contribution bases for this type of self-employed person in the General State Budgets and after consulting the organizations of the sector.
- Social Security surcharges for debts are reduced during the first month of delay. (Art. 1 and final provision 3rd of the Law) The Government will reduce from 20% to 10% the surcharge of the debt for social contributions during the first month.
- Protection for the accident 'in itinere'. (art. 14 of the Law). Social Security protection is established for the self-employed person who has an accident on the road (when he has an accident on the way from home to work and vice versa by any means of transport) and is contributing for professional risks.
- Facilities for the reimbursement to the self-employed for excess of contribution (Art. 2 of the Law). The Social Security will return ex officio to the worker the excess contribution that may have been made to contribute with two jobs: his own self-employed, and as a salaried employee. Until now, it was they who were forced to request Social Security to return the excess payments and to prove that this is so. Returns will be made before May 1.
- Mandatory direct payment of fees (Final Disp. 3rd of the Law). As of January 1, 2018, self-employed workers and self-employed sea workers will be obliged to mandatory direct debit payments.
- Promote the institutional participation of the self-employed (Art. 10 and additional provision 1st and 2nd of the Law). As of the entry into force of the law, the Government has one year to favor the participation of autonomous organizations in the Social Economic Council.
- Tax aspects of interest. (Art. 11 of the Law modifies article 30.2.5º of the IRPG Law). It introduces the following changes in the determination of the net performance of economic activities in the direct estimation regime (effective as of January 1, 2018):
- An objective rule is given for the deductibility of supply costs -water, electricity, gas, telephony or Internet- when the activity takes place in a part of the habitual residence of the employer or professional. On the part of the expense that corresponds to the square meters dedicated to the activity in relation to the total of the dwelling, the percentage of 30% is applied. In this way, if we have a 120-meter home, of which we dedicate 30 meters to the activity, and the water supply cost is 150i, the taxpayer may be deducted as an expense 150 × 0,25 × 0,3 = 11,25 , 7,5i, XNUMX%.
- It is clarified that living expenses are deductible of the taxpayer incurred in the development of the economic activity, with the following conditions:
- They occur in catering and hospitality establishments
- They are paid using electronic means of payment
- Do not exceed the limit of 26,67i / day if the expense occurs in Spain and 48,08i / day abroad. These limits will be double if overnight
We hope you find this information useful and we remain, as always, at your disposal.
October 2017 TOMARIAL
