The new autonomous law, Law 6 / 2017, of 24 of October, of Urgent Reforms of Autonomous Work, introduces some changes and benefits in the autonomous work of application mostly from the January 1 2018:

  • Flat rate: Self-employed workers who have been discharged or who had not been registered in the 2 immediately preceding years will be entitled to a reduction in the contribution quota by paying 50 monthly euros during the first 12 months if they choose the base minimum contribution or, if they opted for a higher base would apply a reduction of 80% on the minimum quota, quoting the rest in its usual percentage.

The 6 following months will be applied a reduction on the minimum quota of the 50% of the quote and the 30% the following 6 months.

Minors of 30 years, or 35 years in the case of women, will have an additional bonus of 12 more months, up to 36 months, of 30%, also on said minimum fee.

  • New regime of surcharges for late income. A surcharge of 10% will be applied during the first month of debt, increasing to 20% from the day following the first month, unlike the previous regulation, which directly applied the 20% from the first day of non-payment.
  • In the cases of Pluriactividad:
    • The Social Security will proceed to pay the refund that in each case corresponds before the 1 of May of the following year, without the need of requesting it as before.
    • At the time of registration, you can choose to quote the first 18 months at the 50% of the base chosen and the following 18 months at 75%. This option will be incompatible with any other bonus or reduction in the fee.
  • Retirement: It is allowed to combine work on one's own account with the collection of the 100% of the retirement pension in case of hiring, at least, a worker on behalf of another person.
  • Reconciliation of professional and family life: The 12% of the self-employed quota for common contingencies may be rewarded for 100 months on the average basis of the 12 months prior to the date in which this measure is accepted, in the following cases:
    • For child care of 12 years under their care.
    • For having a family position in a dependent situation.

The new autonomous law, also includes bonuses for self-employed workers who rejoin their activity before two years of causing the loss, provided it is for reasons of maternity, adoption and custody.

Likewise, a bonus of 100% of the fee may be applied for common contingencies during a period of 12 months, in case of indefinite hiring (and with a minimum duration of 18 months) to spouse, ascendants, descendants and other relatives of up to second grade.

Ups and downs: As of the entry into force of the aforementioned autonomous law, the fee will be calculated, both in the month of discharge and the month of discharge, by the days actually in a situation of registration, paying only the proportional part, instead of quoting for the full month, as it had been previously. This calculation can be applied with the limit of three times within the calendar year.

  • Quotation base changes: It is allowed to make up to four changes per year in the contribution bases, upon request before the General Treasury of the Social Security and always limited by the circumstances of age, condition, activity, etc. Changes to the quota will be applied on the following dates:
    • 1 for April, for applications between the January 1 and March 31.
    • 1 for July, for applications between the 1 for April and 30 for June.
    • 1 for October, for requests between the 1 for July and 30 for September.
    • 1 for January, for requests between the 1 for October and 31 for December.

This is the summary of the highlights of the new autonomous law, if you want to know what expenses are deductible for self-employed workers, here you will find a practical Guide.


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Mireia Ollé

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