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Benefits of contributing

Subject:

  • Benefits of contributing

    • If the self-employed person was previously benefiting from a rebate modified on 1 January 2023, will the previous calculation method and requirements stand or will those established in the previous regulation be applied?
      Category: > Subject:

      If the self-employed person was previously benefiting from a rebate modified as of 1 January 2023, will the previous form of calculation and requirements be maintained or will those established in the new model apply?

      The new rules apply, except in the case of the old flat rate, in which case it will be governed by the previous regulations until they expire.

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    • Can the subsidised amount be affected after the TGSS has made the adjustment based on information it receives from the Tax Agency?
      Category: > Subject:

      It depends on the type of rebate.

      The following will not be affected:

      • Family and work life balance.
      • Leave granted for birth, adoption, fostering, foster care, risk of pregnancy or natural breastfeeding.
      • Return to work.
      • Care of minors with serious illnesses.

      It may be modified in other cases if the final contribution basis is lower than the minimum base of tranche 1 in the general table of bases.

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    • Is it possible to get a rebate for parental leave, adoption, foster care, risk of pregnancy or breastfeeding for periods of less than one month?
      Category: > Subject:

      Yes.

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    • Are the beneficiaries of the contribution rebate for care of a child affected by cancer or another serious illness maintained if the child reaches legal age?
      Category: > Subject:

      The allowance is maintained during the period of receipt of this benefit, up to the age of 23, if the cancer or serious illness, diagnosed before reaching the age of majority, persists and the need for hospitalisation, treatment and care during this period persists.

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    • How will the rebate established for parental leave, adoption, foster care, foster care, risk during pregnancy or breastfeeding be calculated?
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      Unlike the previous legislation, the resulting 100% rebate on the contribution for common contingencies will be applied to the average basis that the worker had in the twelve months when the rebate begins and the contribution rate for common contingencies in force at any given time, excluding the rate corresponding to the temporary disability derived from these contingencies from the calculation.

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    • Do the changes in the percentage of benefits in contributions for family members of the holder of an agricultural holding take effect on 1 January 2023 both for persons registered on 31 December 2022 and for ...
      Category: > Subject:

      Will the changes in the percentage of benefits in contributions for family members of the holder of an agricultural holding take place as from 1/1/2023 both for persons registered as of 31/12/2022 and for new registrations?

      Yes, from 1 January 2023, both the change of contribution benefit from reduction to rebate and the amount of 40% of the contribution for common contingencies corresponding to the minimum contribution basis of tranche 1 of the general table of bases apply both to workers who were already benefiting from the rebate before 1 January 2023 and to workers registered after that date.

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    • Are the rebate percentages for self-employed workers in Ceuta and Melilla applied according to the provisional or definitive contribution base?
      Category: > Subject:

      These percentages are applied to the minimum base of tranche 1 of the general table of bases, unless the worker chooses a provisional contribution base, or has a definitive contribution base, which is lower than this minimum base, in which case the rebate is calculated on the lower contribution base.

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    • Is the amount of the rebate in the case of the registration of collaborating family members applied to the provisional or definitive contribution base?
      Category: > Subject:

      The amount of the rebate is applied to the minimum contribution basis of tranche 1 of the general table of bases.

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    • The amount of the rebate for self-employed workers for work and family life balance linked to recruitment, the amount of the rebate for self-employed workers during parental leave ...
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      Does the amount of the rebate for self-employed workers for professional and family life balance linked to recruitment, the amount of the rebate for self-employed workers during parental leave, adoption, foster care, risk during pregnancy or risk during breastfeeding, the amount of the rebate for self-employed workers who return to work under certain circumstances and the amount of the rebate on contributions for caring for a minor affected by cancer or another serious illness change if the contribution bases are adjusted?

      No, these amounts are not subject to change as a result of the adjustment of the provisional bases.

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    • When calculating the allowance for self-employed workers for reconciling professional and family life linked to employment, is the contribution rate corresponding to the coverage of disability for work and family life taken into account?
      Category: > Subject:

      Does the calculation of the bonus for self-employed workers for reconciling professional and family life linked to hiring take into account the contribution rate corresponding to temporary disability cover arising from common contingencies?

      No, as the contribution rate corresponding to temporary disability derived from common contingencies is excluded from the application of the 100% rebate on the contribution for common contingencies.

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    • How is the amount of Social Security benefits determined while benefiting from the new "flat rate"?
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      The contribution basis to be used to calculate benefits is the current minimum base of tranche 1 of the general table of bases.

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    • Can the new flat rate be waived?
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      Yes. Self-employed workers may expressly waive the application of the flat rate. The effect of this waiver takes effect on first day of the month following notification of the waiver, the flat rate will cease to apply.

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    • Which workers can apply the new flat rate?
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      Self-employed workers included in the Special Scheme for self-employed workers, as well as self-employed workers included in the first group of the Special Social Security Scheme for Seafarers.

      This includes members of limited companies and worker-owned companies, as well as worker-members of cooperatives who are considered self-employed.

      It does not apply to family collaborators or to members of Institutes of consecrated life of the Catholic Church.

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    • Does the self-employed worker have to apply for application of the reduction in the new "flat rate"?
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      Yes. The self-employed worker must apply for application of the new "flat rate" both when registering for the application of this benefit during the first 12 full calendar months, and before the start of the second 12-month period, provided that, in this second period, the self-employed worker expects the annual net economic income to be less than the annual minimum wage corresponding to each annual period during these 12 months.

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    • Is the "flat rate" maintained if, after the start of the entitlement, the self-employed worker employs employees?
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      Yes, this benefit applies even if the self-employed worker takes on employees when registering or at any time thereafter.

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    • Is the new "flat rate" applicable to collaborating family members of the Special Scheme for Self-Employed Workers?
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      No. This group of self-employed workers has its own specific contribution rebate regulated in article 35 of Law 20/2007, on the Statute of Self-Employed Workers.

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    • Is there no flat rate under the new contribution system?
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      The different types of "flat rate" are expressly repealed.

      However, for self-employed workers who are registered from January 2023 onwards, if this is their first registration with the social security scheme for self-employed workers (RETA) or if they have not been registered with the system in the two years prior to the new registration, a new reduced flat-rate contribution is established in the General State Budget Law (LPGE) (currently €80), with an initial duration of 12 months, extendible to 24 months if they do not earn more than the minimum wage after the initial period.

      The financial benefits to which self-employed workers who benefit from this reduced contribution may be entitled shall be determined in accordance with the minimum basis of the lowest tranche of the general table.

      These contributions shall not be subject to adjustment.

      Although the law has expressly repealed the so-called FLAT RATE in its different modalities, the beneficiaries of these benefits before 1 January 2023 may continue to enjoy them in their contributions until their maximum duration runs out.

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    • I am a beneficiary of a flat-rate scheme (age, initial or acquired disability, gender violence, victim of terrorism...), will I have to pay the full fee as of 1 January 2023 or am I still entitled?
      Category: > Subject:

      Despite the abolition of the articles of the Statute of Self-Employed Workers that governed the different modalities of the flat rate (arts. 31, 31.2, 32 and 32.2) self-employed workers who had these benefits recognised in the contribution at 31 December 2022 will keep them until their terms expire.

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