Electronic

Traducción automática

El presente sitio Web está traducido a varias lenguas españolas oficiales en sus respectivos territorios, de conformidad con lo establecido en el artículo 3 de la Constitución Española de 1978 y sus Estatutos de Autonomía.

Las lenguas son el catalán, el euskera, gallego, valenciano, inglés y francés. Se advierte que, con carácter general, puede existir un desfase entre la versión en castellano y en las otras lenguas, derivado del proceso de traducción a las mismas.

Bonuses and reductions for self-employment with General character

Fixed-term contracts entered into with unemployed persons to replace the self-employed person in certain cases (risk during pregnancy, risk during breastfeeding, birth and care of the minor or co-responsible for the care of the breastfeeding minor).

Registered as job seekers.

Amount: 366 euros/month.

Duration: for the duration of the substitution.

Regulation: Article 17.1.c) of Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for labor hiring and improvement of the social protection of artists.

 

Self-employed workers during leave of absence due to birth, adoption, foster care, risk during pregnancy or risk during breastfeeding.

Workers included in the Special Social Security Regime for Self-Employed or Self-Employed Workers or, as self-employed workers, in the first contribution group of the Special Social Security Regime for Sea Workers, including working partners or working partners of cooperative societies included in those regimes, during periods of rest due to birth, adoption, foster care for the purpose of adoption, foster care, risk during pregnancy or risk during breastfeeding.

Amount: 100% of the contribution for common contingencies resulting from applying to the average base that the worker had in the twelve months prior to the date on which this rebate begins, the contribution rate for common contingencies in force at each moment, excluding that corresponding to the temporary disability derived from said contingencies.

In the event that the worker has been continuously registered in the Special Social Security Regime for Self-Employed Workers or Self-Employed Workers for less than 12 months, the average contribution base will be calculated from the last date of registration, being the result of multiplying by 30 the amount resulting from dividing the sum of the contribution bases by the number of days of registration of the period of continuous registration.

For the purposes of calculating this rebate, the average base will be calculated with the contribution bases, provisional or definitive, existing at the time of the initial application of the rebate, without the amount of the rebate being subject to modification as a result of the regularization of the provisional contribution bases referred to in Article 308.1.c) of the revised text of the General Social Security Law.

This rebate will be compatible with that established in Royal Decree-Law 11/1998.

Duration: The duration will be during the rest period.

Regulations: Article 38 of Law 20/2007, of July 11, 2007, on the Statute of the Self-Employed, as amended by Royal Decree-Law 13/2022, of July 26, establishing a new contribution system for self-employed workers and improving protection for termination of activity and by Royal Decree-Law 14/2022, of August 1, on economic sustainability measures in the field of transport, in matters of scholarships and study aids, as well as measures for energy saving, efficiency and reduction of the energy dependence on natural gas and by the second additional provision of Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for labor hiring and improvement of the social protection of artists.

Partner family

New high of relatives partners of self-employed workers in Special Regime of self-employment, as appropriate: spouse, common law husband and family by consanguineidad autonomous or affinity to 2 º degree inclusive and, where appropriate, for adoption.

On the quota to be implemented on the basis of the corresponding type minimum contributory dealing with:

  • Months 1 to 18 bonus, 50 per cent.
  • Months 19 to 24 bonus, 25 per cent.

Duration: 24 months.

Legislation:Law 20 / 2007 , 11 july, of the statute of the self-employment.

By reconciling personal and family life linked to recruitment

Self-employed workers to remain high on the challenges and hire a worker full- or part-time in the case of:

a) to care for minor children 12 years.

(b) By the division in charge of a family member by consanguineidad or affinity to the second degree in dependency.

(c) By the division in charge of a family member by consanguineidad or affinity to the second degree including with severe disabilities where such disability is duly accredited, provided such family do not play a paid activity.

Bonus of the quota for common contingencies resulting from applying to the average worker in the 12 months prior to the date to avail themselves of these measures, the current minimum rate, by type of contract:

  • Open-Ended Contract: 100 per cent.
  • Part-time appointment: 50 per cent.

Durationuntil: 12 months, always maintaining the worker engaged during the time of enjoyment.

Minimum contract duration: 3 months.

Legislation:Law 20 / 2007 , 11 july, of the statute of the self-employment.

Self-employed by the beginning of an activity.

Self-employed or self-employed persons causing high initial or that had not been in high in the two years immediately preceding, from the date of the effects of high, the special regime of Social security for the self-employed or self-employed persons.

Will also apply, when fulfilling the requirements established in them, to self-employed workers that they are included in the first contribution of the special regime of the workers' Social security of the sea, as well as corporate partners capital and labour societies and members of cooperatives workers work associated that firmly within the special regime of Social security for the self-employed or self-employed or in the special regime of Social security of workers of the sea, within the group first quotation.

Amount: in general, apply a reduced fee for common contingencies and professionals, whereas workers excepcionados contribute on cessation of activity and vocational training.

The annual amount of the reduced fee will be established in the law of general state budget and its distribution among these rules may be determined.

You can also apply a reduced fee for the next twelve calendar months, concerning those self-employed workers whose net annual economic returns, in terms of article 308 . 1 .c) of the revised text of the General law on Social security, are lower than the annual minimum wage corresponding to this period.

When this second period covers part of two consecutive calendar years, the requirement relating to economic returns must be observed in each.

Duration: from the date of effect of the high and during the twelve calendar months following complete.

The right to reductions in the price referred to in this article shall terminate when the self-employed are low in the Special Regime of Social security for the self-employed or self-employed persons during any of the periods apply.

When the self-employed or self-employed persons covered by this article have a disability degree equal or exceed the 33 per cent, or are victims of gender violence or victims of terrorism, the implementation of the fee referred to in paragraphs 1 and 2 will be, respectively, 24 full calendar months and 36 full calendar months.

Legislationarticle: 38 ter Law 20 / 2007 , 11 july, of the statute of the Self-Employed, amended by royal Decreto-ley 13 / 2022 , 26 july, which established a new system of contributions to the self-employed or self-employed persons and improving the protection due to cessation of activity and the royal Decreto-ley 14 / 2022 , 1 august, of measures of economic sustainability in the area of transport, in the area of fellowships and grants, as well as cost-saving measures, energy efficiency and reducing energy dependence on natural gas.

Those

Self-employed women who had ceased in its work on maternity, adoption, custody for adoption, foster care and guardianship and return to engage in any activity in the 2 following years to the effective date of cessation.

Amountbonus equal of: 80 percent of the quota for common contingencies resulting from the average basis of the workers in twelve months preceding the date on which stopped in their activities, the type of contribution for common contingencies in force at all times, excluding for temporary disability resulting from such contingencies.

Durationduring the: 24 months after the date of return.

Legislationarticle: 38 bisLaw 20 / 2007 , 11 july, of the statute of the Self-Employed, amended by royal Decreto-ley 13 / 2022 , 26 july, which established a new system of contributions to the self-employed or self-employed persons and improving the protection due to cessation of activity and the royal Decreto-ley 14 / 2022 , 1 august, of measures of economic sustainability in the area of transport, in the area of fellowships and grants, as well as cost-saving measures, energy efficiency and reducing energy dependence on natural gas.

Self-employed workers to care for children affected by cancer or other serious illness.

Self-employed workers that are the beneficiaries of the provision for the care of children affected by cancer or other serious illness, referred to in chapter X of title II of the revised text of the General law on Social security.

Amountbonus: 75 percent of the quota for common contingencies resulting from applying to the average worker in the twelve months preceding the date on which to commence this bonus, the type of contribution for common contingencies in force at all times, excluding for temporary disability resulting from common contingencies, the special regime for self-employed or self-employed persons.

Duration: during the period of perception of that provision.

Legislationarticle: 38 quater Law 20 / 2007 , 11 july, of the statute of the Self-Employed, amended by royal Decreto-ley 13 / 2022 , 26 july, which established a new system of contributions to the self-employed or self-employed persons and improving the protection due to cessation of activity.

Self-employed workers of Ceuta and Melilla in areas covered by article 36 the law 20 / 2007

Workers included in the Special Regime for Self-Employed or Self-Employed Workers engaged in activities included in the sectors of agriculture, fishing and aquaculture; industry, except energy and water; commerce; tourism; hotel and catering and other services, except fixed-wing air transport, building construction; financial and insurance activities, and real estate activities, who reside and carry out their activity in the cities of Ceuta and Melilla.

Amount: Bonus of 50% of the contribution for common contingencies corresponding to the provisional or definitive contribution base applicable in accordance with the provisions of article 308.1 of the rewritten text of the General Social Security Law.

Duration: indefinite.

Legislation:

Law 20 / 2007 , 11 july, of the statute of the self-employment.

Second additional provision of Royal Decree-Law 1/2023, of January 10, on urgent measures regarding incentives for labor hiring and improvement of the social protection of artists.

Self-employed workers of companies in situations of multiple skilling

Self-employed by having effective control, directly or indirectly, of an emerging company regulated by the law 28 / 2022 , 21 december building, the ecosystem of the start-ups, and that, simultaneously, work for a third party to another employer.

Amount: bonus of 100 per cent of the quota corresponding to the minimum established in general, in every moment, in the above-mentioned special regime for the first three years.

This bonus is incompatible with the benefits in the price under articles 31 and 32 .

Duration: continuously in both the situation persists of multiple skilling and no more than during the first three years beginning on the date of the high that it results from the beginning of the autonomous activity for the dedication to the company is emerging.

The bonus will cease, in any case, at the time on which the situation of multiple skilling, being unable to resume later implementation in the event of a new situation of multiple skilling.

Legislationarticle: 38 quinquies Law 20 / 2007 , 11 july, of the statute of the Self-Employed, as amended by the Final Provision 4 of the Law 28 / 2022 , 21 december building, the ecosystem of the start-ups.

Financing of the European Social Fund

Bonuses of contributions to Social security described can be cofinanced by the european Social fund.

Catalog of publications of the General State Administration

http://publicacionesoficiales.boe.es

Edition done by the public employment service State
Countess of Venadito, 9 . 28027 Madrid

NIPO: 120-23-014-7

Updated in september 2023