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In accordance with the provisions in the Sixth Final Provision of Law 43/2006, of 30 December, on increasing growth and employment, in effect as of 31 December 2006, people with disabilities that become affiliated for the first time to the Special Scheme of the Social Security for Self-Employed Workers will receive a 50% contribution allowance for 5 years after the effective affiliation date, which is the result of applying the rate in force at any given time in the aforementioned Special Scheme to the minimum contribution base.
In accordance with the provisions in the Fifty Third Additional Provision of Law 30/2005, of 29 December, of the 2006 General State Budget, in effect as of 1 January 2006, people with disabilities that become affiliated for the first time to the Special Scheme of the Social Security for Self-Employed Workers will receive a 50% contribution allowance for 3 years after the effective affiliation date, which is the result of applying the rate in force at any given time in the aforementioned Special Scheme to the minimum contribution base.
WITH A SELF-EMPLOYMENT PLAN: In accordance with the provisions of the previous draft of the Eleventh Additional Provision of Law 45/2002, of 12 December, on urgent measures for reforming the unemployment protection system and improving employability, people with disabilities who have been established as self-employed workers up to 31 December 2005 and linked to a self-employment plan approved by the corresponding Administrative Office, will receive a 50% contribution allowance for the three years following said approval, on the corresponding to the minimum contribution base fixed by the Special Social Security Scheme for Self-Employed Workers.
In accordance with the provisions of the Thirty Fifth Additional Provision of the General Social Security Act, as amended by the Thirteenth Additional Provision of Law 20/2007, of 11 July, of the Workers' Statute, all self-employed workers in the Special Scheme for Self-Employed Workers, including worker-members in Associated Work Cooperatives, affiliated with the aforementioned Special Scheme as of 12 October 2007 and aged 30 or under, are entitled, as of 1 October 2007, to a reduction, for the 15 months immediately following the effective date of affiliation, of 30% of the contribution resulting from applying the minimum contribution base in force at any given time in this Scheme to the minimum base, and an allowance, for the 15 months following completion of the reduction period, of the same amount.
The age limit specified in the previous paragraph will be 35 years for self-employed female workers.
In accordance with the provisions of the Sixty Fifth Additional Provision of Law 30/2005, of 29 December, on the 2006 General State Budget, self-employed workers in the Special Scheme for Self-Employed Workers who have stopped work because of maternity, taken the corresponding period of leave and then go back to their self-employed activities within the two years following the date of the birth, are entitled to receive a 100% allowance on the contribution for common contingencies, which is the result of applying the minimum base in force in the Special Scheme for Self-Employed Workers to the contribution rate, irrespective of the base with which they are making contributions, for a period of 12 months. This bonus also applies to members of Associated Work Cooperatives who are included in this Special Scheme.
In accordance with the provisions of the Thirtieth Additional Provision of the General Social Security Act, as amended by the Thirty Ninth Additional Provision of Law 62/2003, of 30 December, on Fiscal, Administrative and Social Order Measures, implemented by Order TAS/471/2004, of 26 February, which in turn is amended by Order TAS/856/2006, of 21 March, all self-employed workers in the Special Scheme for Self-Employed workers, including worker-members in Associated Work Cooperatives who are classed as such, when working in the cities of Ceuta or Melilla, carrying out activities included exclusively in the Commerce, Hotel and Industry sectors, except Energy and Water, and in the activities of travel agencies, tour operators and other tourism support activities, in accordance with the classification of activities included in Royal Decree 1560/1992, of 18 December, which approves the National Classification of Economic Activities (CNAE-93), are entitled, as of 1 April 2004, to an allowance of 40%.
In accordance with the provisions in the Forty Ninth Additional Provision of Law 30/2005 , of 29 December, on the 2006 General State Budget, there is a reduction in contributions for joint owners of farms as indicated below:
One. Those who are joint title holders of farms and who came under the Social Security's Special Agricultural Scheme as of 1 January 2006, who are 40 years old or less and whose spouse is also a joint title holder of this same farm and is affiliated to this Special Scheme, will receive a 30% reduction in their compulsory contributions for common contingencies, taking the corresponding contribution base and a contribution rate of 18.75%.
Two. The reduction in contributions in paragraph 1 above has a duration of three years, counting from 1 April 2006, except for those who became affiliated to the Special Agricultural Scheme after that date and who meet the requirements in the previous paragraph. In their case, the three year period will start on the date on which they were obliged to start paying contributions.
Three. Transitional. (Law 18/2007)
The persons who joined this Scheme as self-employed workers between 1 August 2007 and 31 December 2007, were 40 years old or under at the time of joining, and are the spouses or descendents of the owner of the farm, as long as said owner is included in the aforementioned special scheme, will receive a 30% reduction in their compulsory contribution for common contingencies from the date they joined up to 31/12/2007.
