MINISTERIO
DE EMPLEO
Y SEGURIDAD SOCIAL

Social Security

Spanish Coat of Arms and the Ministry of Employment and Social Security Logo with a link to its website. Link opening in a new window. Social Security Logo linked to the home page
Information on Languages
Advanced search

Workers

You are in: Home » Workers » Contribution / Collection for Workers  » Schemes » Special Scheme for Self-Employed Workers  » General Information » How much should the contributions be?

How much should the contributions be?


Payment

The amounts to be paid to Social Security, called payments, are calculated applying the rate to the contribution basis.

 

Contribution basis

The contribution basis under this Special Scheme can be set by the worker at any level between the minimum and maximum amounts corresponding to their employment status.

From 01/01/2017 to 30/06/2017 the basis chosen will lie between a minimum contribution basis of 893.10 euros/month and a maximum contribution basis of 3,751.20 euros/month.

As of 01/07/2017 the basis chosen will lie between a minimum contribution basis of 919.80 euros/month and a maximum contribution basis of 3,751.20 euros/month.

 Workers aged 47 or under

Self-employed workers aged under 47 on 1 January 2017 will set their own contribution basis between the limits of the minimum and maximum bases.

The same criteria also apply to self-employed workers aged 47 on that date and whose contribution basis in December 2016 was equal to or greater than 1,964.70 euros/month or who are affiliated to this Special Scheme.

From 01/01/2017 to 30/06/2017 self-employed workers aged 47 on 1 January 2017 and whose contribution basis is less than 1.964,70 euros/month may not set a contribution basis in excess of 1,964.70 euros/month unless they exercise their right to do so before 30 June 2017, effective as of 1 July of the same year, or when the individual concerned is the surviving spouse of the business owner who has had to take over the business after their spouse's death and joins this Special Scheme at the age of 47 - in which case, the limit will not apply.

As of 01/07/2017 self-employed workers aged 47 on 1 July 2017 and whose contribution basis is less than 1.964,70 euros/month may not set a contribution basis in excess of 2,023.50 euros/month unless they exercise their right to do so before 30 June 2017, effective as of 1 July of the same year, or when the individual concerned is the surviving spouse of the business owner who has had to take over the business after their spouse's death and joins this Special Scheme at the age of 47 - in which case, the limit will not apply.

Workers aged 48 or over

From 01/01/2017 to 30/06/2017 the contribution basis for self-employed workers aged 48 or over on 1 January 2017 must be set between 963.30 and 1,964.70 euros/month, unless the individual concerned is the surviving spouse of the business owner who has had to take over the business after their spouse's death and joins this Special Scheme aged 45 or over - in which case the contribution basis must be set between 893.10 and 1,964.70 euros/month.

As of 01/07/2017 the contribution basis for self-employed workers aged 48 or over on 1 July 2017 must be set between 992.10 and 2,023.50 euros/month, unless the individual concerned is the surviving spouse of the business owner who has had to take over the business after their spouse's death and joins this Special Scheme aged 45 or over - in which case the contribution basis must be set between 919.80 and 2,023.50 euros/month.

Workers aged 48 or 49

From 01/01/2017 to 30/06/2017 self-employed workers aged 48 or 49 on 1 January 2011 who set a contribution basis in excess of 1,964.70 euros/month may contribute on a basis between 893.10 euros/month and the amount of their last contribution basis increased by 1%.

As of 01/07/2017 self-employed workers aged 48 or 49 on 1 January 2011 who set a contribution basis in excess of 1,964.70 euros/month may contribute on a basis between 919.80 euros/month and the amount of their last contribution basis increased by 3%.

Workers who prior to turning 50 have made contributions for 5 years or more to any of the schemes of the Social Security System

The contribution basis for these self-employed workers will be as follows:

From 01/01/2017 to 30/06/2017:

  • If the most recent accredited contribution basis was equal to or less than 1,964.70  euros/month, the contribution basis must be set between 893.10 euros/month and 1,964.70 euros/month.
  • If the most recent accredited contribution basis was greater than 1,964.70 euros/month, the contributions must use a basis between 893.10/month and the amount of their last contribution basis increased by 1%.

For this purpose, the most recent accredited contribution basis will be considered as the worker's last contribution basis, regardless of whether or not they have reached the age of 50.

As of 01/07/2017:

  • If the most recent accredited contribution basis was equal to or less than 1,964.70 euros/month, the contribution basis must be set between 919.80 euros/month and 2,023.50 euros/month.
  • If the most recent accredited contribution basis was greater than 1,945.80 euros/month, the contribution basis must be set between 919.80 euros/month and the amount of their last contribution basis increased by 3%. If the result does not exceed 2,023.50 euros/month, the contribution basis may be increased up to this limit.

For this purpose, the most recent accredited contribution basis will be considered as the worker's last contribution basis, regardless of whether or not they have reached the age of 50.

Other groups of workers in RETA

From 01/01/2017 to 30/06/2017

Workers who carry out street trading or door-to-door sales (CNAE 4781, 4782, 4789 and 4799) can choose the established general minimum contribution basis in the Scheme- 893.10 euros/month - or a contribution basis of 825.60 euros/month.

Self-employed workers engaged in door-to-door sales (CNAE 4799 - door-to-door retail sales) may pay contributions based on the minimum contribution basis set as standard for the Scheme -893.10 euros/month- or a contribution basis of 491.10 euros/month.

For Social Security purposes, members of Associated Workers Cooperatives engaged in street trading who receive their income directly from buyers will be included in the Special Scheme for Self-Employed Workers.

These workers may choose the minimum contribution basis set as standard for the Scheme -893.10 euros/month or 825.60 euros/month- unless it can be shown that the trade activity is carried out in traditional or street markets with a period of time dedicated to sales of less than 8 hours/day, in which case the contribution basis may be set at 893.10 euros/month or 491.10 euros/month. This method of setting a contribution basis will also be applicable  to those workers individually engaged in street trading at traditional or street markets with a period of time dedicated to sales of less than 8 hours/day provided they have no fixed premises and do not produce the items or products being sold.

These specific minimum contribution bases may only be applied to those workers or worker-members whose activity is exclusively limited to sales activity, excluding those cases in which the products subject to sale are also manufactured or created.

In any event, they must make contributions for the contingencies of work-related injuries and occupational diseases, applying on top of the chosen contribution basis, the table of premiums in additional provision four of Law 42/2006, of 28 December, on the 2007 General State Budget.

As of 01/07/2017

Workers engaged in street trading or door-to-door sales (CNAE 4781, 4782, 4789 and 4799) can choose the established general minimum contribution basis in the Scheme -919.80 euros/month- or a contribution basis of 825.60 euros/month.

Self-employed workers engaged in door-to-door sales (CNAE 4799 - door-to-door retail sales) can choose the established general minimum contribution basis in the Scheme -919.80 euros/month- or a contribution basis of 505.89  euros/month.

For Social Security purposes, members of Associated Workers Cooperatives engaged in street trading who receive their income directly from buyers will be included in the Special Scheme for Self-Employed Workers.

These workers may choose the established general minimum contribution basis in the Scheme -919.80 euros/month or 825.60 euros/month- unless it can be shown that the trade activity is carried out in traditional or street markets with a period of time dedicated to sales of less than 8 hours/day, in which case the contribution basis may be set at 919.80 euros/month or 505.89  euros/month. This method of setting a contribution basis will also be applicable  to those workers individually engaged in street trading at traditional or street markets with a period of time dedicated to sales of less than 8 hours/day provided they have no fixed premises and do not produce the items or products being sold.

These specific minimum contribution bases may only be applied to those workers or worker-members whose activity is exclusively limited to sales activity, excluding those cases in which the products subject to sale are also manufactured or created.

In any event, they must make contributions for the contingencies of work-related injuries and occupational diseases, applying on top of the chosen contribution basis, the table of premiums in additional provision four of Law 42/2006, of 28 December, on the 2007 General State Budget.

Workers who join the Special Scheme ex officio as a result of leaving ex officio the General Scheme of the Social Security system or another scheme governing workers employed by another person, whatever their age at the time of affiliation, choose between maintaining the same contribution basis as previously used for the scheme they left, or a different contribution basis by applying the general rules for this purpose established by this Special Scheme.

Minimum basis for certain self-employed workers: (minimum contribution group 1 of the General Scheme)

  1. For self-employed workers who, at any time in 2016, were simultaneously employing ten or more employees, the minimum contribution basis will be an amount equal to the minimum basis set for workers in contribution group 1 of the General Scheme, which for 2017 is set at 1,152.90 euros/month (Article 15.12 of Contribution Order ESS/106/2017, of 9 February).
  2. Said minimum contribution basis will also be applicable in each financial year to self-employed workers included in this special scheme in line with Article 305.2, points b) and e) of the consolidated text of the General Social Security Act, Royal Legislative Decree 8/2015, of 30 October, except for those who join the special scheme for the first time during the first 12 months of their activity, to be counted from the effective date of said affiliation. The minimum contribution basis will be the same as the minimum basis set for workers in contribution group 1 of the General Scheme, which for 2017 is set at 1,152.90 euros/month.(Article 15.13 of Contribution Order ESS/106/2017, of 9 February).

Contribution applicable in cases of pluri-activity:

For the purposes of the provisions of article 313 of the consolidated text of the General Social Security Act, Royal Legislative Decree 8/2015, of 30 October, the amounts corresponding to the different contribution basis percentages which workers included in this special scheme can opt for in cases of pluri-activity with a full-time working day or a part-time working day of over 50%, for the year 2017 will be:

  1. When the chosen basis is 50% of the minimum contribution basis: 446.70 euros.
  2. When the chosen basis is 75% of the minimum contribution basis: 669.90 euros.
  3. When the chosen basis is 85% of the minimum contribution basis: 759.00 euros.

 

  • Workers who join the special regime for the first time and therefore enter a situation of pluri-activity may set a contribution basis at that time of between 446.70 euros and 3,751.20 euros for the first eighteen months and a contribution basis of between 669.90 euros and 3,751.20 euros for the following eighteen months.
  •  In cases of workers working under an employment contract on a part-time basis over a working day in excess of 50% of that corresponding to a worker with a comparable full-time working day, it will be possible, at the time of affiliation, to set a contribution basis between 669.90 euros and 3,751.20 euros for the first eighteen months and a basis between 759.00 euros and 3,751.20 euros for the following eighteen months.

Application of the abovementioned measures will be incompatible with any other bonus scheme or reduction established as a measure to foster self-employment, as well as payment returns established in Article 15.10 of Contribution Order ESS/106/2017, of 9 February.

Financially dependent self-employed worker

Law 20/2007, of 11 July, on the Self-Employed Workers’ Statute, creates the status of economically dependent worker for self-employed workers who basically work for a single client, from which they receive at least 75% of their income and with which they are associated under a specific written contract regulated in Royal Decree 197/2009, of 23 February.

The possibility of establishing different contribution bases for these workers was an issue considered in the Statute, however, no regulations have been drawn up on this issue for 2016, with contributions needing to be paid for compulsory coverage for temporary disability and for work-related injuries and occupational diseases .

Application to change contribution basis.

Self-employed workers may change their contribution basis twice a year - setting another within the established limits - provided they request to do so at the Provincial Office or Administration Office of the Social Security General Treasury or via the Internet Service before 1 May with effect from the following 1 July, or before 1 November with effect from 1 January of the following year. This application can be submitted via the e-Office > Citizens> Affiliation and Registration > Change contribution basis - self-employed workers.

If paying contributions based on any of the maximum contribution bases established by the RETA, workers can request that their contribution basis be automatically increased by the same percentage by which the maximum bases are increased, up to the maximum limit. Furthermore, even when not paying contributions based on the maximum contribution bases, workers can request that their contribution basis be automatically increased by the same percentage by which the maximum bases are increased, up to the maximum limit applicable to such workers.

Applications made prior to 1 November of each year will take effect from 1 January of the year following the application.

These options may be waived within the same deadline and will take effect from 31 December of the year in which the application is presented.

Contribution benefits.

Payments are waived according to age, including self-employed workers under the Special Scheme for Seafarers. Art. 311 of the General Law on Social Security.


In 2017, self-employed workers will be exempt from paying contributions to the Social Security system, except for temporary disability and for professional contingencies where applicable, provided they are in any of the following situations:

  • Aged 65 years and 0 to 4 months with 36 years and 3 months or more of effective contributions.
  • Aged 65 years and 5 or more months with 35 years and 6 months of effective contributions.

For the purpose of calculating age, the proportional part of extraordinary payments will not be taken into consideration.
Consequently, self-employed workers with no temporary disability coverage and who meet the indicated requirements will be exempt from paying any contributions.
Self-employed workers who chose the contingency coverage must apply a rate of 3.30% or 2.70% if they have signed up to professional contingency or cessation of activity protection, respectively.
Without prejudice to the exemption set forth in the provision, the self-employed worker may choose to continue making contributions in accordance with the contributions they were making previously.

Social Security reductions and credits applicable to self-employed workers, in accordance with the provisions of Law 31/2015, of September 9, which introduces a new Chapter II in Title V, entitled "Incentives and measures for development and promotion for Self-Employed Work", in which article 30 is integrated and new articles 31 to 38 of the Statute of Self-Employed Workers are included.

Credit for age.

A. Any age.

The payment for common contingencies, including temporary disability,for self-employed workers at initial registration, and those who have not been registered in the immediately preceding 5 years, as of the effective registration date in the Special Social Security Scheme for Self-employed Workers, will be reduced to the amount of 50 euros per month during the 6 months immediately following the effective registration date, if they choose to contribute based on the corresponding minimum basis.
Alternatively, self-employed workers who meet the requirements of the preceding paragraph and who opt for a contribution basis of more than the minimum corresponding to them may apply for a reduction of the payment for common contingencies during the first six months immediately following the effective date of registration, with the payment reduced as a result of applying the minimum contribution in effect at all times to the corresponding minimum contribution basis, including temporary disability, equal to 80% of the payment.
After the initial 6-month period set forth in the two preceding paragraphs, and regardless of the contribution basis chosen, self-employed workers covered by the measure established in this section may apply the following reductions and credits to the common contingencies payment. The amount of the reduction is the result of applying the minimum contribution basis for the minimum contribution rate at the time, including temporary disability, for a maximum period of up to 12 months until they complete 18 months from the effective registration date, according to the following scale:

a) A reduction equal to 50% of the contribution during the 6 months following the initial period set forth in the first two paragraphs of this section.
b) A reduction equal to 30% of the contribution during the 3 months following the period indicated in section a) above.
c) A credit equal to 30% of the contribution during the 3 months following the period indicated in section b) above.

B. Women under 35 and men under 30.

If self-employed workers are under 30 years of age or 35 for women, and are in the initial registration phase or have not been registered in the immediately preceding five years from the effective registration date in the Special Social Security Scheme for Self-employed Workers, an additional credit may apply, in addition to the reductions and credits provided for in the preceding section, equivalent to 30% of the payment for common contingencies in the 12 months following the end of the credit period laid down in the first section, with the payment reduced as the result of applying the minimum corresponding contribution basis to the minimum contribution rate in effect at all times, including temporary disability. In this case, the maximum duration of reductions and credits will be 30 months.
The content of the previous sections will also be applicable to members of labour associations and worker-members of Associated Work Cooperatives that are found under the Special Social Security Scheme for Self-employed Workers, as long as they meet the requirements of the preceding sections of this article.
The provisions of this article shall be applicable even if the beneficiaries of this measure, once their activity has commenced, employ contracted workers.
The contribution credits mentioned in this article are funded by the Public Service of State Employment budget item and payment reductions are supported by the Social Security revenue budget, respectively.


People with a level of disability of 33% or over, victims of gender-based violence and victims of terrorism.

The payment for common contingencies, including temporary disability, for people with a level of disability of 33% or over, victims of gender-based violence and victims of terrorism, at initial registration, and those who have not been registered in the immediately preceding  five years as of the effective registration date in the Special Social Security Scheme for Self-employed Workers, will be reduced to the amount of 50 euros per month during the 12 months immediately following the effective registration date, if they choose to contribute based on the corresponding minimum basis.
Alternatively, self-employed workers who meet the requirements of the preceding paragraph and who opt for a contribution basis of more than the minimum corresponding to them may apply for a reduction of the payment for common contingencies during the first 12 months immediately following the effective date of registration, with the payment reduced as a result of applying the minimum contribution in effect at all times to the corresponding minimum contribution basis, including temporary disability, equal to 80% of the payment.
After the initial period of 12 months provided for in the preceding two paragraphs, regardless of the selected contribution basis, self-employed workers following the measure provided for in this article may apply a credit to the common contingency payment, if the payment to which the credit is applied is 50% of the result of applying the minimum contribution rate in effect at all times to the minimum corresponding contribution basis, including temporary disability, for a maximum period of up to 48 months, to complete a maximum period of five years from the effective registration date.
The provisions of this article shall be applicable even if the beneficiaries of this measure, once their activity has commenced, employ contracted workers.
The content of the previous sections will also be applicable to members of labour associations and worker-members of Associated Work Cooperatives that are found under the Special Social Security Scheme for Self-employed Workers, as long as they meet the requirements of the preceding sections of this article.
The credits and contribution reductions provided for in this article will be charged to the corresponding budgetary item of the Public Service of State Employment and will be supported by the revenue budget of Social Security, respectively.
• Family collaborators of self-employed workers, including self-employed workers in the Special Scheme for Seafarers.
Spouses and family members of self-employed workers through consanguinity or affinity up to the second degree and, where appropriate, by adoption, who are under the Special Social Security Scheme for Self-employed Workers and provided they have not been registered in Social Security in the five years prior, and collaborate by performing work in the activity concerned, including those of the self-employed workers in the Special Scheme for Seafarers, from the entry into force of this law, shall be entitled to a credit during the 24 months following the effective registration date of 50% during the first 18 months and 25% for the following six months for the payment that results from applying the corresponding contribution rate in effect at the times for the Special Scheme, or Special System where appropriate, to the minimum corresponding basis of self-employment.
The provisions of this article shall not apply to family collaborators who have previously benefited from this measure. 

Relatives of the farm owner who begin activity as of 1 January 2008.

In the case of people starting farming activity included in the Special Scheme for Self-employed Workers via the Special System for Self-employed Agricultural Workers, who are 50 years of age or less at the time of registration and who are the spouse or descendent of the farm owner, provided they are registered in said Special Scheme or System, a reduction equivalent to 30% of the payment resulting from applying 18.75% to the appropriate minimum contribution basis will be applied to the mandatory common contingencies cover basis.
The reduction of payments established in the previous paragraph shall be valid for five years starting from the effective date of the obligation to contribute and shall be incompatible with the reduction and credit for new workers included in the Special Scheme for Self-employed Workers under Articles 31 and 32 of this law.
The reduction to which this article refers, provided the conditions indicated therein are met, shall also apply to the spouse of the owner of an agricultural enterprise who becomes an owner under the shared ownership scheme, unless they have applied the reduction provided for in section 1, in which case they will continue to receive it until it expires.

Self-employed workers in Ceuta and Melilla.

Workers included in the Special Scheme for Self-Employed Workers who have activities included in the sectors of Agriculture, Fisheries and Aquaculture; Industry, except for Energy and Water; Trade; Tourism; Hotels and other services, except Air Transport, Building Construction, Financial and Insurance Activities and Real Estate Activities, who are resident in and carry out their activities in the cities of Ceuta and Melilla will be entitled to an allowance of up to 50% on their portions of the Social Security contributions for common contingencies.

Workers who are replaced and on leave for maternity, adoption, foster care, risk during pregnancy, risk  during breastfeeding or suspension for paternity.


A credit of 100% of the payment resulting from the application of the contribution rate established as mandatory for workers included in the corresponding special Social Security scheme, depending on their activity, to the minimum or fixed basis corresponding to their activity shall be applied to the contribution of self-employed workers replaced during periods of leave for maternity, adoption, foster care, paternity, risk during pregnancy or risk during breastfeeding, through subsidised interim contracts entered into with unemployed individuals referred to in Royal Decree-Law 11/1998, of 4 September.
This credit shall only be applied when the suspension of activity due to these causes coincides with the substitute interim contract and, in any case, with the maximum suspension period.

Credits established by Royal Decree-Law 1/2015, amending Law 20/2007 of 11 July, on the Statute of Self-Employed Workers, adding a new article 30 (modified subsequently with article 9 of Law 25/2015).
 

Workers included in this Special Scheme for work-family life balance linked to hiring.

  1. Workers included in the Special Social Security Scheme for Self-employed Workers shall be entitled, for a period of up to twelve months, to a 100% credit for the common contingency payment resulting from applying the minimum contribution rate in force at the time set out in this Special Scheme to the worker's average basis over the twelve months preceding the date on which this measure was chosen, in the following cases:
    a) Due to caring for dependent minors under 7 years of age.
    b) Due to having a family member by blood or affinity to the second degree in their care, in a situation of dependency, duly accredited.
    c) Due to having a family member by blood or affinity to the second degree in their care, with cerebral palsy, mental illness or intellectual disability with a recognised degree of disability of 33% or over, or a physical or sensory disability with a recognised degree of disability of 65% or over, when the disability is properly accredited, provided that this family member does not perform any paid work.
    In the event that the worker has been included in the Special Social Security Scheme for Self-employed Workers for less than 12 months, the average contribution basis will be calculated from the date of registration.
  2. The application of the credit cited in the previous section shall be conditional on continued registration in the Special Social Security Scheme for Self-employed Workers and the hiring of an employee, full or part time, who must be remain throughout the period of time that the credit is applied. In any case, the duration of the contract must be at least 3 months from the date that the credit is first applied.
    When the employment relationship is terminated, even during the initial period of 3 months, the self-employed worker may benefit from the credit if another worker is hired within a maximum period of 30 days.
    The part-time contract may not include a working day that is less than 50% of the day of a comparable full-time worker. If the contract is part-time, the credit provided for in section 1 of this article shall be for 50%.
  3. In the event of a breach of the provisions of the preceding section, the self-employed worker is obliged to refund the amount of the applied credit.
    There shall be no refund of the credit in the event that the termination is caused by objective reasons or disciplinary dismissal when one or the other is declared or recognised as appropriate, or in cases of termination caused by resignation, death, retirement or total permanent disability, absolute or severe disability of the employee or by resolution during the trial period.
    When a return is appropriate, it will be restricted to the portion of the credit applied that was linked to the contract whose termination occurred in cases other than those referred to in the preceding paragraph.
    In the event that the worker does not continue to be employed for at least 3 months from the date that the credit was applied, the self-employed worker must refund the amount of the credit applied unless, as provided in the previous section, someone else is hired within 30 days.
    If the child that was the cause of the credit provided for in this article reaches the age of seven prior to the end of the credit's application period, the credit may be maintained for up to the given maximum period of 12 months, provided that the other conditions are met.
    In any case, the self-employed worker benefiting from the credit provided for in this article must be registered in Social Security during the six months following the credit application's expiry. Otherwise, the self-employed worker is obliged to return the amount of the applied credit.
  4. Only self-employed workers who do not have contracted employees on the date of the credit's application and during the twelve months prior to it are entitled to the credit. The above provisions will not be considered for workers hired through interim contracts to replace the self-employed worker during periods of leave for maternity, paternity, adoption or foster care (pre-adoptive, permanent or simple), risk during pregnancy or risk during breastfeeding.
  5. The beneficiaries of the credit will be entitled to its application one time for each one of the causing subjects referred to in section 1, provided the other requirements of this article are fulfilled.
  6. The measure provided for in this article shall be compatible with the rest of the incentives for contracting an employee, according to current regulations.
  7. In matters not expressly specified, contracts signed under the provisions of this article shall be governed by the provisions of article 15.1.c) of the Statute of Workers and its implementing regulations.   

Working members of associated work cooperatives engaged in street trading.

Worker-members of associated workers cooperatives engaged in street trading activities who, prior to 31 December 2011, may have been included under the Special Regime for Self-Employed Workers in application of the provisions of Article 120.Four.8 of Law 2/2008, of 23 December, on the GSB for 2009,will be entitled in 2016 to a reduction of 50% of their contributions.
Worker-members of associated workers cooperatives engaged in street trading activities who began their activity and have been included under the Special Regime from 1 January 2009 will also be entitled to this reduction.
This reduction will be applied to the contribution resulting from applying the applicable contribution base (29.80% or 29.30% if the interested party has signed up for the out-of-work protection system) to the minimum selected base.


Self-employed workers with pluri-activity.


               A. Simultaneous contribution
Self-employed workers who, during the course of any work carried out simultaneously under an employment contract, may have paid contributions in 2016 for common contingencies under the pluri-activity regime -taking into consideration both contributions paid by the employer and those paid by the worker under the General Regime, as well as those paid under the Special Regime- amounting to a total equal to or greater than 12,368.23 euros/year will be entitled to a rebate of 50% of the surplus by which the contributions they paid exceed this amount; up to a maximum limit of 50% of the contributions paid into the Special Regime by way of their contributions for common contingencies subject to compulsory coverage.
For the purpose of calculating the 12.368,23 euros, it should be noted that any amounts subject to deferment must not be taken into consideration.
The rebate will be paid at the request of the interested party, who must request it within the first four months of 2017.


              B. Start of pluri-activity in this Special Scheme
Workers  who join the Special Regime of the Social Security system for Self-employed Workers for the first time and therefore enter a situation of pluri-activity following the entry into force of this regulation may set a contribution basis at that time between 50% of the minimum contribution basis established annually as standard in the General State Budget Act during the first eighteen months and 75% during the following eighteen months up to the maximum contribution bases established by this Special Regime.
In cases of workers in a situation of pluri-activity in which any work activity takes place under an employment contract on a part-time basis over a working day in excess of 50% of that corresponding to a worker with a comparable full-time working day, it will be possible, at the time of affiliation, to set a contribution basis between 75% of the minimum contribution basis established annually as standard in the General State Budget Act during the first eighteen months and 85% during the following eighteen months up to the maximum contribution bases established by this Special Regime.

General rules.

Self-employed workers who register with the Social Security system following expiry of the deadline will not receive any contribution benefits even though they may have paid contributions in periods prior to the formalisation of their affiliation; as this was processed following expiry of the deadline, they cannot be considered to be up-to-date on their payments to the Social Security system, which is a fundamental requirement for accessing said contribution benefits.


Contribution rates.

 Under this Special Regime, in 2016 the contribution rate will be 29.80% or 29.30% if the interested party is registered under the system of protection for cessation of activity. When the interested party has no temporary disability protection, the contribution rate will be 26.50% under this Regime.
According to Law 32/2010, of 5 August, which establishes a specific system of protection for cessation of activity for self-employed workers covered for contingencies for work-related injuries and occupational diseases, the contribution rate established for the coverage of said contingency is 2.20%. Self-employed workers registered under the system of protection for cessation of activity will receive a reduction of 0.50 percentage points to their contributions for temporary disability coverage derived from common contingencies.
For Work-Related Injuries and Occupational Diseases, the Premium Rate set out in additional Provision four of Law 42/2006, of 28 December, on the 2007 General State Budget, as amended by final provision nineteen of Law 22/2013, of 23 December, on the 2014 General State Budget, will apply. Premium Rates - Additional Provision Four
Workers who have not opted for coverage of contingencies for work-related injuries and occupational diseases will be required to pay an additional contribution of 0.1% on the chosen contribution basis for the financing of benefits due to risk during pregnancy and risk during natural breast-feeding.


UP



Copyright © Seguridad Social 2017. All rights reserved. Legal notice