Part-time workers

• Article 22 of Order TAS/2865/2003, of 18 October, which regulates the special agreement in the Social Security System.
• In all matters not established in the aforementioned article, the provisions of Chapter I of Order TAS/2865/2003 of 13 October on the regulation of the ordinary special agreement, shall apply.
  

Subject responsible for the payment

The person responsible for paying the tax is the one generally established for the ordinary special agreement.

Contribution basis

The applicable contribution basis is the difference between the contribution basis for the part-time contract and, at the choice of the person concerned, one of the following bases:

• Minimum basis of the Special Scheme for Self-Employed Workers in force on the effective date of the agreement, or
• Minimum basis of their professional category, if higher than the previous one, or
• Average basis of the last 12 months or, in the case of a shorter period, the average of that period.

Up to the contribution basis which is the result of dividing by 12 the sum of the bases for common contingencies for which contributions have been paid during the previous 12 consecutive months.

If the contribution basis of the part-time contract is changed during the term of the agreement, the chosen basis may be maintained until the end of the year.

The contribution basis for the part-time contract may be modified with effect other than on 1 January, and the effective date of the modification must coincide with the first day of the month in question.

Determination of the payment due

The calculation of the payment due by the subscriber to this special agreement is that established in general for the ordinary special agreement.

Payment deadline

The deadline for making the payment is the calendar month following the month to which it refers.

Method of payment

The method of payment for this special agreement is by direct debit.

Increase in the Contribution Basis after the Special Agreement has been concluded

The increase in the contribution basis after the signing of this agreement is that established in general for the ordinary special agreement.

• For the same reasons as the ordinary special agreement.
• For full-time work, under the same or another scheme.
  

The application for this special agreement can be submitted at any time.

The application for subscription can be submitted by any of the means indicated in the section "Registration, deregistration or change of data of the Special agreement" in the section "Special Agreement Procedures and Formalities".

The deadline for deciding on the application to sign this special agreement is that established in general for applications to sign up to this ordinary special agreement.

Contributions under this special agreement are intended to cover the same benefits as under the ordinary special agreement.

The starting date of this special agreement will depend on when the application for registration is submitted:

• If the application for registration is submitted within 90 calendar days of the start of the part-time employment, the applicant may choose for the agreement to take effect:

• • From the day of submission of the application.
  • From the day after the start of the part-time employment. If no choice is made, the latter shall be the effective date.

• If the application for registration is submitted after 90calendar days following the start of the part-time employment, the agreement shall take effect the day on which the application for registration is submitted.
  

• When they are made through the "Registration in special agreement" service available at the Social Security e-Office, the applications must be accompanied by the documentation described in the "Attached documentation" section of the aforementioned service.
• When formulated through the submission of Form TA.0040 - Application for registration/ change of data/deregistration/suspension/resumption of the Special agreement, the applications must be accompanied by the documentation described in the instructions of the aforementioned form.