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Other aspects

Subject:

  • Other aspects

    • Whilst the "flat rate” benefit is applied, contributions must be paid for cessation of activity and for vocational training.
      Category: > Subject:

      No. Self-employed workers subject to the "flat rate" benefit may not pay contributions for cessation of activity or for vocational training until the maximum period for benefiting from these reductions has expired.
      From the first day of the month following the end of the month, contributions must be paid for all protected benefits.

      Both the exclusion of contributions for the cessation of activity and vocational training, and the contribution for these contingencies once the maximum "flat rate" period has ended, will be carried out ex officio by the General Treasury of the Social Security.

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    • Is coverage for temporary disability due to common contingencies compulsory for self-employed workers?
      Category: > Subject:

      Yes, unless this contingency is covered in another activity carried out in another Social Security scheme in a situation of pluri-activity, in which case it can be waived.

      The following are also exempt from such coverages:

      • Members of cooperatives that have an inter-cooperative system of social benefits complementary to the public system.
      • Members of institutes of life consecrated to the Catholic Church.
      • Workers included in the Special System for Self-Employed Agricultural workers.
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    • I am a pensioner who combines my pension with my professional activity because I am included in a mutual insurance company that is an alternative to the social security scheme for self-employed workers (RETA).
      Category: > Subject:

      In these cases, these professionals are also subject to a solidarity contribution of 9% of the minimum contribution basis of the tranche 1 of the general table.

      This contribution does not count for benefit purposes.

      The resulting contribution is deducted from the pension monthly.

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    • What is the contribution in the case of active retirement?
      Category: > Subject:

      Contributions are only payable for temporary disability and professional contingencies plus a special solidarity contribution of 9% of the contribution base for common contingencies.

      The contribution basis is that resulting from the application of the rules of the new earnings-related contribution system.

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    • I have reached the legal retirement age and I am still self-employed. What contributions should I pay?
      Category: > Subject:

      When you reach the retirement age applicable to you according to art. 205.1. of the General Law on Social Security (LGSS), you are exempt from paying Social Security contributions other than temporary disability and occupational contingencies.

      The contribution basis shall be that resulting from the application of the rules of the new earnings-related contribution system.

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    • When will conditions be established for self-employed workers who work part-time?
      Category: > Subject:

      Self-employed workers must pay contributions from January 2023 on the basis of the economic income obtained, irrespective of the working time they use to obtain this income.

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