An update of the contribution rates for the self-employed applicable to professional contingencies and the cessation of their activity has been approved.
The second transitional provision of Royal Decree-Law 28/2018, of December 28, for the revaluation of public pensions and other urgent social, labor and employment measures, provided for a progressive increase in the contribution rates applicable for professional contingencies and for cessation of activity by self-employed workers included in the Special Social Security System for self-employed workers. And in the Special Social Security Regime for Sea Workers.
Update of the contribution rates for self-employed workers
The contribution rates for professional contingencies and for cessation of activity for self-employed workers included in the Special Social Security Regime for Self-Employed Workers and in the Special Social Security Regime for Sea Workers will be adjusted to the following scale.
For the contribution for professional contingencies
- In the year 2020, the contribution rate will be 1.1%.
- In 2021 the contribution rate will be 1.3%.
- From 2022 onwards, the contribution rate will be the one definitively established for both special regimes in the respective State Budget Law.
For cessation of activity
- In the year 2020, the contribution rate will be 0.8%.
- In 2021 the contribution rate will be 0.9%.
- From 2022 onwards, the contribution rate will be the one definitively established for both special regimes in the respective State Budget Law.
The General Treasury has proceeded to update the contribution rates that have been applied until the settlement period of September 2020. And which corresponded to those foreseen for the year 2019. As a result of the aforementioned update, the quotas corresponding to the period of October 2020 and subsequent periods will now be calculated at the new rates.
As for the regularization of the quotas corresponding to the months of January to September, it should be noted that this will be dealt with in the coming weeks. And in due course we will inform you of the collection period in which the corresponding complementary fees will be charged.
Arrabe Integra
Business Consulting