The self-employed came into the year with a few changes. On January 1, 2023, the new contribution system for the self-employed based on real net income came into force. This model will be deployed progressively in three years -until 2025- and establishes 15 sections with minimum and maximum bases, which apply quotas of between 230 and 500 euros, depending on the yields. The measure will affect the 3.3 million people who are subject to the Special Regime for Self-Employed Workers (RETA). However, not everyone is eligible to receive Social Security bonuses.
The system was promoted by the Ministry of Inclusion, Social Security and Migrations, led by José Luis Escrivá, and approved in 2022. To calculate the returns, the self-employed have to deduct from the income the expenses produced in the activity and, on this, apply a deduction for general expenses of 7%, or 3% in the case of corporate expenses. In addition, it is possible to modify the tranche every two months, up to a total of six times a year, depending on the income forecast or seasonality.
What the Government of Spain intends is to achieve a definitive model of contributions for real income, which adjusts the payments to the maximum so that Social Security does not stop entering due to a more generic calculation. In this matter, a fundamental issue to take into account is that, if the net income of the self-employed person is equal to or felt lower than the Minimum Interprofessional Salary (SMI), he must pay a fee of 230 euros the first year, 225 euros the second and 200 euros in 2025.
Flat rate of 80 euros for new self-employed
With the implementation of the new contribution system for the self-employed, the flat rate for those who register for the first time has become 80 euros during the first 12 months of activity, regardless of income. This amount will be maintained the following year if the net income is below the SMI, as indicated on the Social Security website.
To enjoy this, you have to request it from Social Security through Importass. All those who become self-employed during the period between 2023 and 2025 may request the application of the flat rate, as long as they meet the following requirements:
Not having been registered in the two years immediately prior to the date of effect of the new registration, or three years in case of having previously enjoyed this deduction. Not being a self-employed collaborator. Not having outstanding debts with Social Security and the Treasury .
Temporary maternity or paternity leave
This Social Security bonus can be received by the self-employed in the rest period during situations of maternity or paternity, adoption, guardianship with adoption fines, foster care, risk of pregnancy or breastfeeding.
100% of the quota for common contingencies resulting from applying to the worker’s average base in the 12 months prior to the date on which this bonus begins, is discounted, the contribution type for common contingencies in force at any time, except the to temporary disability derived from said corresponding contingencies.
Autonomies that rejoin the activity
Another of the bonuses is aimed at self-employed workers who have ceased their activity due to maternity, adoption, guardianship with fines for adoption, foster care and guardianship, and return to carry out a self-employed activity in the two years following the effective date of termination .
This benefit may be received during the 24 months following the date of reinstatement. The amount is equivalent to 80% of the contribution for common contingencies that results from applying to the average base that the workers had in the 12 months prior to the date on which they ceased their activity, the contribution rate for common contingencies in force at any given time. , excluding the one that corresponds to the temporary incapacity derived from said contingencies.
Leave due to gender violence
Self-employed workers who suffer gender violence and, therefore, unsubscribe from their activity, have the right to be considered by Social Security as an effective contribution, that is, as if they had been registered with the RETA and contributing, despite that they have not paid their fee, for a period of six months.
Bonuses for work and family reconciliation
The self-employed who hire an employee to take care of their business during the time they have to be absent to take care of a relative, that is, for family reconciliation, can receive bonuses of between 50% and 100%: it will be 100 % of your fee within a period of up to 12 months for common contingencies, and 50% if the contract is part-time.
But, for this, it is essential to be registered in the RETA and hire a full or part-time worker, for the care of children under 12 years of age who will be in charge, if there is a dependent family member. , or with cerebral palsy, mental illness or intellectual disability with a degree equal to or greater than 33%, or a physical or sensory disability with a degree equal to or greater than 65%.
Bonuses for self-employed with disabilities
The self-employed with a degree of disability equal to or greater than 33% will enjoy a flat rate of 80 euros per month during the first 24 months, and 160 euros from month 25 to 60. In subsequent years, the General State Budget will determine the share.
It should not be forgotten that, during the application of the flat rate, contributions are not made for cessation of activity or for professional training, but contributions start the month following the end of that situation.
Bonuses for collaborating freelancers
In the case of the self-employed who register as collaborating family members, they may receive a 50% bonus during the first 18 months, and 25% in the following six months.
In this way, it is expected to favor the contribution of family members, especially spouses and children, who do not contribute despite working in the family business.
