Field of Application
With respect to this Special Scheme, a self-employed or autonomous worker is one who habitually, personally and directly performs a profit-driven activity, without an employment contract and may use the paid service of other people, whether or not the owner of an individual or family company.
It is assumed, unless otherwise proven, that the interested party is a self-employed worker when he or she owns an establishment open to the public as the owner, tenant, usufructuary or similar.
In Law 18/2007 of 4 July, as of 1 January 2008, the Special Scheme for Self-Employed Agricultural Workers is established within the Special Scheme for Self-Employed Workers. Self-employed agricultural workers over the age of 18 are included in this new Scheme if they meet the following requirements:
- They are the title holders of a farm and get at least 50% of their total income from agricultural or complementary activities, if the part of their income that comes directly from agricultural work is not less than 25 percent of their total income and the time dedicated to agricultural and complementary tasks is more than half of their total work time.
- The net annual profit made from farming by each title holder may not be more than the equivalent of 75% of the amount, computed annually, of the current maximum contribution base for the General Social Security Scheme.
- They carry out agricultural work personally and directly on the farm, even though workers are employed, as long as there are not more than two permanent workers or these are workers with short-term contracts and that the number of days devoted to agricultural tasks is not more than 546 days per year, calculated date to date.