REDUCTIONS AND BONUSES TO SOCIAL SECURITY

Reductions and bonuses to Social security applicable to own-account workers under the Law 20/2007,of 11 July, the status of Self-Employed by the modified Law 6/2017, 24 October, for urgent reform of self-employment and Decreto-Ley Real 28/2018, 28 December, for the revaluation of public pensions and other urgent action in the social, labour and employment.

1.- Workers high that cause initial or who have not been registered at the 2 years immediately prior to the special regime of self-employed (CHALLENGED).

(The period 2 years will be 3 years when the Autonomous has enjoyed bonuses / reductions in his previous period of high.)

Choosing the minimum contribution basis:

Monthly Flat Rate60euros per month by the quota of common contingencies and contingencies professionals, during the 12 months immediately following the date of effects of high.

Choosing one contribution base above the appropriate minimum:

Monthly reduction equivalent to 80% share, during the 12 months immediately following the date of effects of high.

After the initial period of 12 months specified in the two previous assumptions, and regardless of the contribution base chosen, may be applied on the quota for common contingencies, and for a maximum period of until 12 months to complete a maximum period of 24 months after the date of effects of high, according to the following schedule:

  1. A reduction equivalent to 50% share during the 6 months following the initial period specified in any of the first two assumptions.
  2. A reduction equivalent to 30% of the quota during the 3 months following the period under (a).
  3. A bonus equal to 30% of the quota during the3months following the period mentioned in the letter b).

In the event that the employed or self-resides and develops its activity in a municipality in whose municipal registers updated at the start of the activity is less than 5.000 in habitants, completed the initial period of 12 months of implementation of the benefits on the price specified in the preceding sections, has the right during the 12 months of these same incentives. In these cases will not be applicable reductions and bonuses to the 12 months after the initial period referred to in paragraph 2.

To benefit from these measures during the 12 months following the initial period, the employed or autonomous, must:

1 Seventh Be registered in a municipality of 5.000inhabitants, according to official data roll in effect at the time of high in the special regime of Social security of workers employed or self-employed who cause the right to incentive covered in this article.

2 Seventh Be discharged into the tax register of the state Agency or Tax Administration Chartered Haciendas, with the development of the activity declared to a municipality whose municipal registers less than 5.000 in habitants.

3 Seventh maintain the high in the autonomous activity or self-employed in the aforementioned municipality in the two years following the high in the special regime of Social security of workers employed or self-employed who cause the right to incentive covered in this article; as well as remain registered in the same municipality in the following four years to such high.

2.- Younger workers30years, or women under35years, causing high initial or have not been registered at the2years immediately prior to the CHALLENGE.

(The period 2 years will be 3 years when the Autonomous has enjoyed bonuses / reductions in his previous period of high)

In addition to reductions and bonuses envisaged in general, an additional bonus equal to 30% on the quota for common contingencies, during the 12 months following the completion of the bonus period envisaged in general. In this case the maximum length of reductions and bonuses will be 36 months.

3.-Trabajadores with a degree of disability than or equal to 33%, (initial or disability arose) or victims of gender violence and victims of terrorism, which cause initial high or who have not been registered at the 2 years immediately prior to the CHALLENGE.

Choosing the minimum contribution basis:

Monthly Flat Rate 60 euros per month by the quota of common contingencies contingencies professionals, during the12months immediately following the date of effects of high.

Choosing one contribution base above the appropriate minimum:

Equivalent to the reduction 80% of the quota including the temporary incapacity, during the 12 first months immediately following the date of effects of high.

After the initial period of 12 months specified in the two previous assumptions, and regardless of the contribution base chosen, you can apply a bonus of 50% on the quota for common contingencies, including the temporary incapacity, during 48 months to complete a maximum period of5years from the date of effects of high.

In the event that the employed or self-resides and develops its activity in a municipality in whose municipal registers updated at the start of the activity is less than 5.000 in habitants, completed the initial period of 12 months of implementation of the benefits on the price specified in the preceding sections, has the right during the 12 months of these same incentives. In these cases will not be applicable reductions and bonuses to the 12 months after the initial period referred to in paragraph 2.

To benefit from these measures during the 12 months following the initial period, the employed or autonomous, must:

1 Seventh Be registered in a municipality of 5.000 inhabitants, according to official data roll in effect at the time of high in the special regime of Social security of workers employed or self-employed who cause the right to incentive covered in this article.

2 Seventh Be discharged into the tax register of the state Agency or Tax Administration Chartered Haciendas, with the development of the activity declared to a municipality whose municipal registers less than 5.000 inhabitants.

3 Seventh maintain the high in the autonomous activity or self-employed in the aforementioned municipality in the two years following the high in the special regime of Social security of workers employed or self-employed who cause the right to incentive covered in this article; as well as remain registered in the same municipality in the following four years to such high.

AMOUNT:

100% share resulting from implementation on the basis that had the average worker in the12months preceding the date on which embrace this measure, the type of binding quote corresponding because of their activity. This bonus will be compatible with the established in the royal Decreto-Ley11/1998.

DURATION:

The duration will be during the rest period; least one month.

RULES:

Article38the law20/2007,11July, the status of Employee autonomous, amended by Law6/2017,24October amending and updates the rules on self-employment and actions of encouraging and promoting self-employment and social economy.

AMOUNT:

Self-employed women who had stopped work for maternity, adoption, custody for adoption, foster care and guardianship and return to perform a self-activity in the2years following the date of termination.

Choosing the minimum contribution basis:

Will flat fee for common contingencies and professionals,60euros per month.

DURATION:

During the12months of the date of return.

Choosing one contribution base above the appropriate minimum:

Equivalent to the bonus80percent on the quotation for common contingencies, during the12first months immediately following the date of effects of high.

RULES:

Article38bis20/2007,11July, the status of Employee autonomous, amended by Law6/2017,24October, amending and updates the rules on self-employment and actions of encouraging and promoting self-employment and social economy and by the royal Decreto-Ley28/2018,28December, for the revaluation of public pensions and other urgent action in the social, labour and employment.