Recently in a previous post on our blog, we remembered that you can change the Contribution Bases for Self-employed to be effective on October 1st.
For this reason, on this occasion, we attach a brief example of the Contribution Bases for Self-employed for the second half of 2018, according to the Special Regime for Self-Employed Workers (RETA).
What are these assumptions (“Supuestos”) we are referring to?
Assumption 1
- Self-employed persons aged 47 or younger
- At 47 years of age, and that their Base Price on 31 December 2017 is equal to or greater than 2,023.50 €.
- At 47 years of age, and whose Base Price at 1 January 2018 is less than €2,023.50; who exercises the Option to Change the Base Price before 30/06/2018, with economic effects from 01/07/2018.
- Surviving spouse of the holder of the business who, due to death, had to take the lead and register in the RETA at the age of 47, in which case this limitation will not exist.
- Those who, before reaching 50 years of age, had contributed 5 years or more to any Social Security Scheme and the last credited contribution base was equal to or less than €2,023.50, will be between €919.80 and €2,023.50.
- Those who before the age of 50 have contributed 5 years or more to any Social Security Scheme and the last credited contribution base was greater than €2,023.50, must contribute between €919.80 and the amount thereof, increased by 1%, being able to opt, if not reached, for a base of up to €2,023.50.
Assumption 2
- Self-employed person aged 48 or over on 1 January 2018.
- Surviving spouse of the business owner, who, due to death, had to take the lead and register in the RETA at 45 or over, in which case the choice of bases will be between € 932.70 and € 2,052.00.
Assumption 3
- Self-employed who in 2015 have had 10 or more employees simultaneously.
- The Self-Employed Members, including their Spouses and Relatives of Consanguinity or Affinity up to 2nd degree who live with him, and who together with him have at least 50% of the share capital.
Nevertheless the previous thing the best thing is to study each case in particular for which it does not doubt in putting itself in contact with us.
