Social Security changes its criteria regarding the flat rate and the corporate Self-employed. More than by their own will, obliged by the Supreme Court. And it has had to admit the application of the “flat rate” in the quota of the corporate Self-employed workers.
The Tariff and the Corporate Self-employed.
Since the entry into force, in 2013, of RDL 4/2013, of February 22nd, on measures to support entrepreneurs and to stimulate growth and job creation, there has been a reduction in Social Security contributions for new Self-employed workers. Known as a “flat rate” and provided that certain requirements are met, including not having been registered as a self-employed person in the five years prior to the new registration, it allows Self-employed persons to reduce the quota from 300 euros to approximately 60 euros. During one year, and apply a lower bonus during the second year.
Since the entry into force of the aforementioned regulation, the Social Security authorities have interpreted that the rebates are not applicable to corporate Self-employed workers. That is, those who decide to carry out their activity through a commercial company.
Change of criteria
Required by Supreme Court rulings:
- 1669/19, December 3, 2019
- 286/2020, 27 February 2020
- and 315/2020 of 4 March 2020
These establish that the application of the benefits in the contribution to corporate self-employed workers cannot be prevented. For this reason, the Social Security authorities have issued a notice announcing their change of criteria when applying the rebates. Thus, from now on, corporate Self-employed workers will enjoy the same benefits as other self-employed workers. As for the possible bonuses in the payment of the quota.
If you would like more information, to review your specific case or directly proceed with the claim, please do not hesitate to contact us.