We recently learned that, in the coming months, the Labour Inspection will begin a campaign to review all those Self-employed registered in the Special Regime for Self-Employed Workers (RETA) in recent months.
Sanctions of 3,000 euros for not registering self-employed workers within the deadline.
Currently the Labour Inspectorate is only warning of this circumstance, but in the coming months will begin a campaign to review the registrations in the RETA, which may involve penalties of more than 3,000 euros penalty for failing to make the registration properly.
The origin of the sanction would be for not complying with the new deadlines for registration established in Article 27 of Royal Decree 84/1996, of 26 January, approving the General Regulations on the registration, registration, deregistration and variation of data of workers in the Social Security, on the term of affiliation, recently amended:
“Applications for affiliation must be made by the obligated parties prior to the commencement of the provision of services by the employed or self-employed worker in the same terms, means and circumstances as for the initial registrations provided for in articles 32, 38 and 43 of these Regulations.
From 1 January 2018, the registration of the self-employed person must be made prior to the starting date of the activity, at least 1 day. All those who carry out the procedure on the same day will find this unpleasant surprise, which certainly does not help at all in the beginning of an activity. So special attention must be paid to this issue.
According to article 32 of the same rule, to which the Self-employed Act refers: Applications for registration must be submitted by the regulated entities prior to the beginning of the provision of services by the worker, and in no case before 60 calendar days prior to the start of the activity.
In other words, if you want to start your activity as a self-employed person on 1 October, you must have completed all the formalities at least 1 day before, on 30th of September.
Below is the procedure to follow for the processing of a registration in the Special Regime for self-employed workers from January 1st, 2010.
- To register as autonomous in Social Security.
- Register with the Treasury through AEAT’s electronic headquarters using a census model 036, or 37 (abbreviated).
Both procedures can be carried out on the same day, as long as it is respected that between the date of completion of the formalities and the date of commencement of the indicated activity there is at least 1 day difference and they are carried out beforehand.
In addition, you must remember that there are more obligations that you must comply with other agencies: opening license, communicate the opening to the Ministry of Employment of your Community, obtain an electronic book of visits (LVO), and so on.
This year, the improved conditions of the flat rate for self-employed, is encouraging many self-employed workers to register, but should take into account these developments in terms of deadlines for submission of documentation to avoid surprises.
For any doubt or help, do not hesitate to contact us.
Arrabe Integra
Labour Consulting & HR Management Dept.