News in the Self-Employed Quotation Bases
Changes in Self-employed quotation
|Cessation of activity||
General Autonomous Bases
Autonomous Corporate Bases
Flat Rate Self-Employment
Scope of Application
Reduction + Bonus
- 50% from the 13th to the 18th month following registration (Reduction)
- 30% of the month 19 to 24 following discharge (month 19 to 21 Reduction – month 22 to 24 Bonus)
- From the 25th to the 36th month, self-employed people under 30 years old, or women under 30 years old, 30% bonus extension.
Other assumptions by age and special activities
Self-employed workers who, on January 1st, 2021, are 47 years old, if their contribution base is less than 2.052,00€ per month, may not choose a base amount greater than 2.077,80€ per month, unless they exercise their option to do so before June 30th, 2021, or unless they are the surviving spouse of the business owner who, as a result of his or her death, had to take over the business and register under this special regime with 47 or more years of age. In this case, this limitation shall not exist.
Workers who are 48 years old or over on January 1st, 2021, may choose their bases between 1.018,50 and 2.077,80 euros per month, except in the case of exceptions (a spouse over 45 who has taken over the business of a deceased self-employed worker, in which case the base will be between 944.40€ and 2.077,80€ per month).
However, the contribution base for self-employed workers who, prior to the age of 50, had contributed to any of the Social Security system’s schemes for 5 years or more, as from January 1, will have these amounts:
If the last contribution base credited was equal to or less than 2.052,00€ per month. The contribution base must be between 944,40€ and 2.077,80€ per month.
If the last accredited contribution base has been greater than 2,052.00 euros per month. You must contribute for a base between 944,40€ per month and the amount of that increased by 7%, with the maximum contribution base cap. This shall also apply to self-employed workers who, at the age of 48 or 49, have exercised the option provided for in Article 132. Section Four.2, second paragraph, of Law 39/2010, of 22 December, on the General State Budget for 2011.
Self-employed workers engaged in itinerant or home sales
Self-employed workers engaged in street vending or door-to-door selling, with the following CNAE:
- CNAE-4781 Retail trade of food, beverage and tobacco products in stalls and markets
- 4782 Retail trade of textile products, clothing and footwear in stalls and markets
- 4789 Retail trade of other products in stalls and markets
- 4799 Other retail trade not conducted in establishments or at stalls or markets
- You can choose as a minimum contribution base 944,40€or 869,40€ per month.
In addition, they can choose as a minimum base of 944,40€ or 519,30€ per month:
- Self-employed workers engaged in home sales (CNAE 4799 Retail Home Trade)
- And workers in worker cooperatives engaged in street vending. With a maximum of 3 days or less than 8 hours a day who receive their income directly from the buyers,
Self-employed workers who have paid contributions for common contingencies under a multiactivity regime:
taking into account both company contributions and those corresponding to the worker in the General Regime
as well as those carried out under the self-employed regime
for an amount equal to or greater than 12,917.37 euros, shall be entitled to a refund of 50% of the excess over this amount. With the maximum of 50% of the quotas entered in the special regime due to their contribution for the common contingencies.
Self-employed with employees
They may not have a minimum contribution base of less than 1.214,10€
- Self-employed persons who have employed 10 or more workers at some time during the year 2018
- Self-employed persons exercising the direction and management functions involved in the performance of the duties of a director or administrator, or providing other services for a capital company.
The Self-employed workers of the sea
Self-employed workers under the Special Social Security System for Sea Workers have, by reason of their activity, a coefficient reducing their retirement age. The contribution for professional contingencies will be determined in accordance with the highest of the rates set in the established premium rate. Provided that the establishment of this reducing coefficient does not entail an additional contribution for such concept.