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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.

During 2016, the basis chosen will lie between a minimum contribution basis of 893.10 euros per month and a maximum contribution basis of 3,642.00 euros per month.

 Workers aged 47 and under

Self-employed workers aged under 47 on 1 January 2016 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 2015 was equal to or greater than 1,945.80 euros/month or who are affiliated to this Special Scheme.

Self-employed workers aged 47 on 1 January 2016 and whose contribution basis is less than 1.945,80 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 2016 - in which case, this decision will take effect from 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 join this Special Scheme at the age of 47 - in which case, the limit will not apply.

Workers aged 48 or over

The contribution basis for self-employed workers aged 48 or over on 1 January 2016 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 join this Special Scheme aged 45 or above - in which case the contribution basis must be set between 893.10 and 1,964.70 euros/month.

Workers aged 48 or 49

Self-employed workers aged 48 or 49 on 1 January 2011 who, prior to 30 June 2011 and with effect from 1 July 2011, set a contribution basis in excess of 1,945.80 euros/month may contribute on a basis between 893.10 euros/month and the earlier amount plus 1%. If the result does not exceed 1,964.70 euros/month, they may increase the contribution basis to this amount.

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:

  • If the most recent accredited contribution basis was equal to or less than 1,945.80 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 1,945.80 euros/month, the contribution basis must be set between 893.10 euros/month and said amount plus 1%. If the result does not exceed 1,964.70 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.

Self-employed workers who carry out street trade 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 764.40 euros/month.

Self-employed workers who carry out door-to-door sales (CNAE 4799 - door-to-door retail trade) can choose the established general minimum contribution basis in the Scheme - 893.10 euros per month - or a contribution basis of 491.10 euros per 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 can choose the established general minimum contribution basis in the Scheme (893.10 euros per month) or the contribution basis of 764.40 euros per month, unless they prove that the street trading is done in traditional markets or street markets, with a working day of less than 8 hours, in which case they may choose a basis of 893.10 euros per month or a basis of 491.10 euros per month. This selection of contribution bases will be applicable to people who work alone as street traders in traditional markets or street markets, with a working day of less than 8 hours, as long as they do not have their own fixed establishment or produce the items or products that they sell.

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 amended by final provision eight of Law 48/2015, of 29 October, on the 2016 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.

In accordance with the first transitory provision of the Contribution Order (ESS/70/2016, 29 January), workers included under this special scheme who, at the date on which the new contribution bases take effect, have set the maximum contribution basis permitted until that time, may, until 29 February, set another contribution basis between that which they were using previously and the maximum limit applicable to them. Payments may be made, penalty-free, until 1 April. The newly set contribution basis will take effect from 1 January 2016.

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 2015, 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 2016 is set at 1,067.40 euros per month (article 15.12 of Contribution Order ESS/70/2016, of 29 January).
  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 2016 is set at 1,067.40 euros per month. (article 15.13 of Contribution Order ESS/70/2016, of 29 January).

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 2016 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 scheme 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 3,642.00 euros for the first eighteen months and a contribution basis of between 669.90 euros and 3,642.00 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 3,642.00 euros for the first eighteen months and a basis between 759.00 euros and 3,642.00 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/70/2016, of 29 January.

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 each year will be effective as of 1 January the following year.

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 2016, 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 and 0 to 3 months with 36 years or more of effective contributions.
  • Aged 65 and 4 or more months with 35 years and 6 months of effective contributions.

The proportional parts of bonus payments are not considered for the purpose of calculating years.
Therefore, self-employed workers not covered for temporary disability and who meet the requirements are exempt from paying any contribution.
Self-employed workers who chose that 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 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 6 months immediately following the effective registration date, if they choose to contribute based on the corresponding minimum basis.
Alternatively, those self-employed workers meeting the requirements of the preceding paragraph opting for a contribution basis of more than the minimum which corresponds 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 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 equivalent to 50% of the payment for 6 months after the initial period set forth in the first two paragraphs of this section.
b) A reduction equivalent to 30% of the payment during the 3 months following the period set forth in point a).
c) A credit equivalent to 30% of the payment during the 3 months following the period set forth in point b).

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 provisions of the preceding sections shall also apply 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 are applicable even if the beneficiaries of this measure, once their activity has commenced, employ self-employed 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, those self-employed workers meeting the requirements of the preceding paragraph opting for a contribution basis of more than the minimum which corresponds 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 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 provisions of the preceding sections shall also apply 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.
Payment credits and reductions provided for in this article shall be funded by the Public Service of State Employment budget item and are supported by the Social Security revenue budget, 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 as long as 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 counted from the effective date of the obligation to contribute and 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) minors under 7 years of age in their care.
    b) a family member in their care, by blood or affinity to the second degree, in situations of dependency, duly accredited.
    c) a family member in their care, by blood or affinity to the second degree, 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.
    If the worker has been registered in the Special Social Security Scheme for Self-employed Workers for less than 12 months, the average contribution basis will be calculated from the registration date.
  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 he credit is first applied.
    When the employment relationship is terminated, even during the initial period of three 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.

Working members of associated work cooperatives engaged in street trading who, prior to 31 December 2011, have been included under the Special Scheme for Self-employed Workers under the provisions of article 120.Four.8 of Law 2/2008 of 23 December, on the 2009 GSB, are entitled in 2016 to a 50% payment reduction.
They are also entitled to this reduction as working members of associated labour cooperatives engaged in street trading who have commenced their activity and have been included in the Special Scheme from 1 January 2009.
This reduction will apply to the payment resulting from application of the applicable contribution (29.80% or 29.30% if the person concerned is under the system of protection for cessation of activity) to the minimum basis selected.


Self-employed workers with pluri-activity.


               A. Simultaneous contribution
Self-employed workers who, because of their contracted work carried out simultaneously, have contributed in 2015, with respect to common contingencies in the pluri-activity scheme and taking into account both the company contributions and those corresponding to the worker under the General Scheme, and those made in the Special Scheme for an amount less than 12,245.98 per year, will be entitled to a refund of 50% of the excess in which their contributions exceed the above amount, with a maximum of 50% of their payments in the Special Scheme, due to their mandatory contribution for common contingencies.
For the purposes of calculating the 12,245.98 euros, it is indicated that the amounts subject to deferral shall not be taken into account.
The refund will be made at the request of the concerned party, who must formulate it in the first four months of 2016.


              B. Start of pluri-activity in this Special Scheme
Workers who register for the first time in the Special Social Security Scheme for Self-employed Workers, and who will begin a situation of pluri-activity when this standard enters into force, may be select as their contribution basis at this time, a basis between 50% of the minimum contribution basis established annually in general terms in the Law on the General State Budgets for the first eighteen months, and 75% over the next eighteen months, until reaching the maximum bases established for this Special Scheme.
In the case of workers in a pluri-activity situation for whom the working 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, they can select at registration a contribution basis between 75% of the minimum contribution basis established annually in general terms in the Law on State Budgets for the first eighteen months, and 85% over the next eighteen months, until reaching the maximum bases established for this Special Scheme.

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.


Types of contribution.

 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. If the interested party is not protected for temporary disability, in this Scheme the type of contribution will be 26.50%.
Under Law 32/2010 of 5 August for the establishment of a specific system of protection for cessation of activity for self-employed workers who are covered for the contingencies of work-related injuries and occupational diseases, the contribution type established for coverage of said contingencies is 2.20%. Self-employed workers covered by the system of protection for cessation of activity will have a reduction of 0.50 percentage points in the contribution for coverage of temporary disability due to common contingencies.
For Work-related Injuries and Occupational Diseases, the Table of Premiums is applied, established in the fourth additional provision of Law 42/2006 of 28 December on the 2007 General State Budget, as worded in the final nineteenth provision of Law 22/2013 of 23 December on the 2014 General State Budget. Table of Premiums - Fourth Additional Provision
Workers who have not opted for coverage of work-related injuries and occupational diseases will make an additional contribution of 0.10%, based on the selected contribution basis, to finance benefits for risk during pregnancy and risk during breastfeeding.


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