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1. Payment
The amounts to be paid to Social Security, called payments, are calculated applying the rate to the contribution basis.
2. 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.
From 1 January to 31 December 2021, inclusive, the basis chosen will lie between a minimum contribution basis of 944.40 euros/month and a maximum contribution basis of 4,070.10 euros/month.
However, there are the following particularities:
2.1. Workers under 47 years old on 1 January 2021
The contribution basis for self-employed workers who, from 1 January 2019, are under 47 years old, will be that chosen by them, between the minimum (944.40 euros/month) and maximum bases (4,070.10 euros/month).
2.2. Workers aged 47 on 1 January 2021
Self-employed workers aged 47 on this date whose contribution basis in December 2020 was greater than or equal to 2,052.00 euros/month or have acquired active contributor status in this special scheme after this date can also make the same choice.
Self-employed workers aged 47 on 1 January 2021 and whose contribution basis is less than 2.052,00 euros/month in December 2020 may not set a contribution basis in excess of 2,077.80 euros/month unless they exercise their right to do so before 30 June 2021 – 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.
2.3. Workers aged 48 or over on 1 January 2021
From 1 January 2021, the contribution basis for self-employed workers aged 48 or over will be between 1,018.50 and 2,077.80 euros/month, except in the following cases:
2.3.1. When the surviving spouse of the business owner, as a result of their death, has had to take charge of this business and become affiliated in this special scheme aged 45 or over, in which case they can choose a basis between 944.40 and 2,077.80 euros/month.
2.3.2. When, prior to the age of 50, they had contributed to any of the Social Security schemes for five years or more, if the last accredited contribution basis was:
A) Equal to or less than 2,052.00, in which case they may choose a basis between 944.40 and 2,077.80 euros/month.
B) More than 2,052.00, in which case they may choose a basis between 944.40 euros/month and the amount of that basis, with the upper limit of the maximum contribution basis (4,070.10 euros/month).
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.
2.4. Workers aged 48 or 49 in 2011
From 1 January 2021, self-employed workers who were aged 48 or 49 on 1 January 2011 and had set a contribution basis in excess of 2,052.00 euros/month may contribute on a basis between 944.40 euros/month and the maximum contribution basis (4,070.10 euros/month).
2.5. Other particularities not related to age
From 1 January 2021 :
2.5.1. Street vendors
A) Workers who carry out street trading or door-to-door sales (CNAE 4781, 4782, 4789 and 4799) can choose the established general minimum contribution basis in the scheme – 944.40 euros/month – or a contribution basis of 869.40 euros/month.
B) Self-employed workers engaged in door-to-door sales (CNAE 4799) can choose the established general minimum contribution basis in the scheme – 944.40 euros/month – or a contribution basis of 519.30 euros/month.
C) Working members of associated work cooperatives engaged in street trading, who receive income directly from buyers, can choose the established general minimum contribution basis in the scheme – 944.40 euros/month – or a contribution basis of 869.40 euros/month.
In the event that it is proven that street vending is carried out in traditional markets or street markets, with selling hours of less than 8 hours/day, it will be possible to choose between paying a basis of 944.40 euros/month or a basis of 519.30 euros/month.
This method of setting a contribution basis will also be applicable to those workers individually engaged in street trading at traditional or street markets with a period of time dedicated to sales of less than 8 hours/day provided they have no fixed premises and do not produce the items or products being sold.
These 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.
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.
2.5.2. Minimum basis for certain self-employed workers:
A) Self-employed workers who at any time in 2020 have had 10 or more employees working for them at the same time, will have the minimum contribution basis for 2021 set at 1,214.10 euros/month.
B) Self-employed workers included in this special scheme under the provisions of Article 305.2, letters b) and e) of the revised text of the General Law on Social Security, Royal Legislative Decree 8/2015, of 30 October, with the exception of those who are initially registered in it, during the first 12 months of their activity from the date of effect of said registration, will have a minimum contribution basis for 2021 set at 1,214.10 euros per month.
2.5.3. Contribution bases reduced in cases of pluri-activity:
For the purposes of the provisions of Article 313 of the revised text of the General Law on Social Security, Royal Legislative Decree 8/2015, of 30 October, the amounts corresponding to the different contribution basis percentages that 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 per cent, for 2021 will be:
A) As a minimum ceiling:
1) If the working day is full-time, it will be:
a) 50% of the minimum contribution basis for the first 18 months.
b) 75% of the minimum contribution basis for the following 18 months.
b) If the working day is more than 50 per cent part-time:
a) 75% of the minimum contribution basis for the first 18 months.
b)85% of the minimum contribution basis for the following 18 months.
B) As a maximum ceiling: Those applicable to the scheme.
Application of the aforementioned 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 313 TRLGSS.
3. Application to change contribution basis.
A) Application to change contribution basis.
Self-employed workers may change their contribution basis up to four times a year, choosing another one within the minimum and maximum limits applicable to them in each financial year, provided that they request it from the Social Security General Treasury, with the following effects:
a. 1 April, if the application is made between 1 January and 31 March.
b. 1 July, if the application is made between 1 April and 30 June.
c. 1 October, if the application is made between 1 July and 30 September.
d. 1 January of the following year, if the application is made between 1 October and on 31 December.
Self-employed workers who, at the time the voluntary change of contribution basis takes effect, meet the circumstances of age, condition, activity, situation or number of workers in their service referred to in Article 43.2 of Law 6/2017 of 24 October on Urgent Reforms to Self-Employment Work, may only choose a basis that is between the minimum and maximum limits specifically established for them in each financial year by the respective General State Budgets Law.
B) Application to revalue contribution basis.
Notwithstanding what is indicated in the previous sections, self-employed workers who are paying contributions at any of the maximum bases of this special scheme may request that, while they remain registered in this scheme, their contribution basis is automatically increased by the same percentage by which these maximum bases are increased.
Likewise, self-employed workers who are not paying contributions on any of the maximum bases may request that, while they remain registered, their contribution basis is automatically increased by the same percentage as the increase in the maximum contribution bases of this special scheme. In no case may the contribution basis chosen be higher than the maximum limit which could affect the worker.
Any of the above options that are exercised simultaneously with registration in this special scheme or, after registration, throughout the calendar year, will take effect from 1 January of the year following the date on which the application is submitted. These options may also be waived throughout the calendar year, with effect from 1 January of the year following the year in which the application is submitted.
4. Contribution rates.
From 1 January 2021, the contribution rates shall be as follows:
A) Special Scheme for Self-Employed Workers:
- For common contingencies, 28.30 per cent.
- For occupational contingencies, 1.3 per cent.
- For cessation of activity, 0.90 per cent.
- For training, vocational guidance and promotion of entrepreneurial activity, 0.1 per cent.
B) Self-employed agricultural workers:
For 2021, the contribution rates for common contingencies will be:
1. When the worker has chosen a contribution basis between 944.40 euros/month and 1,133.40 euros/month, the applicable contribution rate shall be 18.75 per cent.
If the worker makes contributions at a basis higher than 1,133.40 euros/month, the contribution rate of 26.50 per cent shall apply to the amount exceeding said basis.
2. For voluntary contributions for temporary disability arising from common contingencies, the contribution rate to be applied to the full amount of the contribution basis will be 3.30 per cent, or 2.80 per cent if the person is signed up to professional contingency or cessation of activity protection.
For the work-related injury and occupational disease contingencies, the premium rates established in the fourth additional provision of Law 42/2006 of 28 December shall apply.
In the event that the interested parties have not opted for coverage of all professional contingencies, they will continue to pay the amount resulting from applying the rate of 1.00 per cent to the chosen contribution basis as coverage for permanent disability, death and survival.
Likewise, workers included in this Special System who have not opted to provide coverage, within the scope of protection provided, to all contingencies of work-related injuries and occupational diseases, will make an additional contribution of 0.10 per cent – applied to the chosen contribution basis – to finance the benefits provided for in chapters VIII and IX of title II of the revised text of the General Law of Social Security.
For workers who voluntarily avail themselves of the Cessation of Activity coverage, the applicable contribution rate will be 2.20 per cent.
5. Contribution benefits.
5.1. 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.
Workers included in this special scheme will be exempt from paying contributions to the Social Security System – except when due to temporary disability or professional contingencies – provided they are in any of the following situations:
a) Sixty-five years of age and thirty-eight years and six months of contribution.
b) Sixty-seven years of age and thirty-seven years of contribution.
In both the aforementioned cases, the proportional parts of extra salary payments will not enter into the calculation of years contributed.
If, upon reaching the ages mentioned in the previous section, the worker had not contributed the number of required years in each case, the exemption provided for in this article will be applicable from the date when the required years of contribution can be accredited in either case.
5.2. Social Security reductions and credits applicable to self-employed workers.
5.2.1. Self-Employed Workers for work-family life balance linked to hiring.
A) 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 per cent credit for the common contingency payment resulting from applying the minimum 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:
1) Due to caring for dependent minors under twelve years of age.
2) Due to having a family member by blood or affinity to the second degree in their care, in a situation of dependency, duly accredited.
3) Due to having a family member by blood or affinity to the second degree in their care, with cerebral palsy, mental illness or intellectual disability with a recognised degree of disability of 33 per cent or over, or a physical or sensory disability with a recognised degree of disability of 65 per cent or over, when the disability is properly accredited, provided that this family member does not perform any paid work.
In the event that the worker has been included in the Special Social Security Scheme for Self-employed Workers for less than 12 months, the average contribution basis will be calculated from the date of registration.
B) 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 the credit is first applied.
Said contracted worker shall be employed in the professional activity that gives rise to the self-employed worker's registration in the Social Security System.
When the employment relationship is terminated, even during the initial period of 3 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 per cent.
C) 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 reaches the age of twelve 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 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.
D) 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.
E) 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 are met.
F) The measure shall be compatible with the rest of the incentives for contracting an employee, according to current regulations.
G) In matters not expressly specified, contracts signed under the provisions shall be governed by the provisions of article 15.1.c) of the Statute of Workers and its implementing regulations.
H) The provisions of the previous paragraphs shall also apply to self-employed workers who are included in the first contribution group of the Special Social Security Scheme for Seafarers when they meet the requirements established therein.
5.2.2. Age bonus
A) Self-employed workers: any age.
Social Security contributions for self-employed workers registering for the first time or who have not been registered in the two immediately preceding years – counting from the effective registration date – in the Special Social Security Scheme for Self-Employed Workers, shall be made in the following manner:
1. In the event they opt to contribute at the corresponding minimum basis , they may benefit from a reduction in the contribution for common contingencies during the first 12 months immediately following the date of registration, which will consist of a single monthly payment of 60 euros, which will cover both common contingencies and professional contingencies, with these workers being exempt from paying contributions for cessation of activity and professional training. Of this payment of 60 euros, 51.50 euros will be for common contingencies and 8.50 euros will be for occupational contingencies.
2. Alternatively, self-employed workers who meet the requirements of the preceding section and who opt for a contribution basis of more than the minimum corresponding to them may apply for a reduction of 80 per cent of the contribution for common contingencies during the first 12 months immediately following the effective date of registration, with the payment reduced as a result of applying the minimum contribution in effect.
After the initial 12-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 or credit is the result of applying the minimum contribution basis for the minimum contribution rate for common contingencies at the time, including temporary disability, for a maximum period of up to 12 months until they complete 24 months from the effective registration date, according to the following scale:
1) A reduction equal to 50 per cent of the payment during the 6 months following the initial period set forth in the first two paragraphs of this section.
2) A reduction equal to 30 per cent of the payment during the 3 months following the period indicated in point 1) above.
3) A credit equal to 30 per cent of the payment during the 3 months following the period indicated in point 2) above.
3. In cases where the self-employed worker resides and carries out their activity in a municipality in which the municipal register updated at the start of the activity has fewer than 5,000 inhabitants, at the end of the initial 12-month period of applying the contribution benefits established in the previous sections, they will be entitled to the same incentives for the following 12 months. In such cases, the reductions and credits for the 12 months following the initial period referred to in paragraph 2 shall not apply.
To benefit from these reductions during the 12 months following the initial period, the self-employed worker must:
1) Be registered in a municipality with fewer than 5,000 inhabitants, according to the official census data in force at the time of registration in the Special Social Security Scheme for Self-Employed Workers that gives rise to the right to the incentive in question.
2) Be registered in the Taxpayers Register of the State Tax Administration Agency or the Regional Tax Authorities, with the place where the declared activity is carried out corresponding to a municipality with a census of fewer than 5,000 inhabitants.
3) Maintain registration in the aforementioned municipality in the two years following registration in the Special Social Security Scheme for Self-Employed Workers that give the right to the incentive under this heading; as well as remaining registered in the same municipality for the four years following such registration.
The Social Security General Treasury will monitor this reduction, for which purpose the National Statistics Institute and the aforementioned Tax Administrations must make the means and information necessary available to this Common Service to verify compliance with the requirements to benefit from this reduction.
In the event of non-compliance with these requirements, the self-employed worker must pay all amounts not paid for the application of the incentive, as from the first day of the month following the month in which such non-compliance is shown.
B) Self-employed workers: 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 two 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 contribution benefits provided for in the preceding section, equivalent to 30 per cent of the payment for common contingencies in the 12 months following the end of the maximum period for enjoying it, with the credit resulting from applying the corresponding contribution rate for common contingencies to the minimum contribution rate in effect. In this case, the maximum duration of the contribution benefits will be 36 months.
The deregistration period in the Special Social Security Scheme for Self-Employed Workers, required in the previous paragraphs in order to be entitled to the contribution benefits provided for therein in the event of resuming a self-employed activity, shall be three years when the self-employed workers had enjoyed these benefits in their previous period of registration in the aforementioned special scheme.
In the event that the effective date of the registrations referred to in the previous paragraphs does not coincide with the first day of the respective calendar month, the benefit corresponding to that month shall be applied in proportion to the number of days of registration in that month.
The provisions of the previous paragraphs shall also apply, when they meet the requirements established therein, to self-employed workers included in the first contribution group of the Special Social Security Scheme for Seafarers and to members of worker-owned companies and worker-members of worker cooperatives who are included in the Special Social Security Scheme for Self-Employed Workers or in the Special Social Security Scheme for Seafarers, within the first contribution group.
The provisions of sections A and B shall be applicable even if the beneficiaries of this measure, once their activity has commenced, employ contracted workers.
The aforementioned contribution credits are funded by the Public Service of State Employment budget item and payment reductions are supported by the Social Security revenue budget, respectively.
The benefits in contributions provided for in this article shall consist of a credit in the case of self-employed workers registered in the National Youth Guarantee System who meet the requirements established in article 105 of Law 18/2014 of 15 October approving urgent measures for growth, competitiveness and efficiency, with said credit being applied in the same terms as the incentives provided for in section 5.2.2A, points 1, 2 and 3, and also being entitled to the additional credit provided for in section 5.2.2B.
At the end of the maximum period of enjoying the contribution benefits referred to in sections A and B, contributions shall be paid for all the contingencies protected from the first day of the month following the month in which such end occurs.
C) Self-employed agricultural workers: any age.
Social Security contributions for self-employed agricultural workers included in the Special Scheme for Self-Employed Agricultural Workers who are initially registered or who have not been registered in the two immediately preceding years, counting from the date of effect of registration in this special scheme, will be made in the following manner:
1. In the event they opt to contribute at the corresponding minimum basis, they may benefit from a reduction in the contribution for common contingencies during the first 12 months immediately following the date of registration, which will consist of a single monthly payment of 50 euros for common contingencies, with these workers being exempt from paying contributions for cessation of activity and professional training.
2. Alternatively, self-employed agricultural workers who meet the requirements of the preceding paragraph and who opt for a contribution basis of more than the minimum corresponding 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 the payment.
After the initial 12-month period set forth in the two preceding sections, and regardless of the contribution basis chosen, self-employed agricultural 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, for a maximum period of up to 12 months until they complete 24 months from the effective registration date, according to the following scale:
a) A reduction equal to 50% of the contribution during the 6 months following the initial period set forth in the first two paragraphs of this section.
b) A reduction equal to 30% of the contribution during the 3 months following the period indicated in section a) above.
c) A credit equal to 30% of the contribution during the 3 months following the period indicated in section b) above.
3. In cases where the self-employed agricultural worker resides and carries out their activity in a municipality with fewer than 5,000 inhabitants on the updated municipal register at the start of the activity, at the end of the initial 12-month period of application of the contribution benefits established in the previous sections, they will be entitled to the same incentives for the following 12 months. In such cases, the reductions and credits for the 12 months following the initial period referred to in paragraph 2 shall not apply.
To benefit from these measures during the 12 months following the initial period, the self-employed agricultural worker must:
1) Be registered in a municipality with a population of fewer than 5,000 inhabitants, according to the official census data in force at the time of registration in the Special System for Self-Employed Agricultural Workers that gives rise to the incentive.
2) Be registered in the Taxpayers Register of the State Tax Administration Agency or the Regional Tax Authorities, with the place where the declared activity is carried out corresponding to a municipality with a census of fewer than 5,000 inhabitants.
3) Maintain registration in the aforementioned municipality in the two years following registration in the Special System for Self-Employed Agricultural Workers that give the right to the incentive; as well as remaining registered in the same municipality for the four years following such registration.
The Social Security General Treasury will monitor this reduction, for which purpose the National Statistics Institute and the aforementioned Tax Administrations must make the means and information necessary available to this Common Service to verify compliance with the requirements to benefit from this reduction.
In the event of non-compliance with these requirements, the self-employed agricultural worker must pay all amounts not paid for the application of the incentive, as from the first day of the month following the month in which such non-compliance is shown.
C) Self-employed agricultural workers : women under 35 and men under 30.
If self-employed agricultural 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 two years from the effective registration date in the Special Social Security Scheme for Self-employed Agricultural Workers, an additional credit may apply, in addition to the contribution benefits provided for in the preceding sections, equivalent to 30 per cent of the payment for common contingencies in the 12 months following the end of the maximum period for enjoying it, with the credit resulting from applying the corresponding contribution rate for common contingencies to the minimum contribution rate in effect. In this case, the maximum duration of the contribution benefits will be 36 months.
The deregistration period in the Special Scheme for Self-Employed Agricultural Workers, required in the previous paragraphs in order to be entitled to the contribution benefits provided for therein in the event of resuming a self-employed activity, shall be three years when the self-employed workers had enjoyed these benefits in their previous period of registration in the aforementioned special scheme.
In the event that the effective date of the registrations referred to in the previous paragraphs does not coincide with the first day of the respective calendar month, the benefit corresponding to that month shall be applied in proportion to the number of days of registration in that month.
The provisions of these paragraphs shall apply even if the beneficiaries of this measure, once they have started their activity, employ employees, within the limits laid down in Article 324 of the revised text of the General Law on Social Security.
The contribution credits 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 and by the Social Security Mutual Society Partners, respectively.
The benefits in contributions shall consist of a credit in the case of self-employed workers registered in the National Youth Guarantee System who meet the requirements established in article 105 of Law 18/2014 of 15 October approving urgent measures for growth, competitiveness and efficiency, with said credit being applied in the same terms as the incentives provided for in section 5.2.2.C, points 1, 2 and 3, and also being entitled to the additional credit provided for in section 5.2.2.D.
At the end of the maximum period of enjoying the contribution benefits, contributions shall be paid for all the contingencies protected from the first day of the month following the month in which such end occurs.
5.2.3. People with a degree of disability greater than or equal to 33%, victims of gender-based violence and victims of terrorism.
A) Self-employed workers
Social Security contributions for self-employed workers with a degree of disability greater than or equal to 33%, victims of gender-based violence and victims of terrorism registering for the first time or who have not been registered in the two immediately preceding years – counting from the effective registration date – in the Special Social Security Scheme for Self-Employed Workers, shall be made in the following manner:
1. In the event they opt to contribute at the corresponding minimum basis, they may benefit from a reduction in the contribution for common contingencies during the first 12 months immediately following the date of registration, which will consist of a single monthly payment of 60 euros,which will cover both common contingencies and professional contingencies, with these workers being exempt from paying contributions for cessation of activity and professional training. Of this payment of 60 euros, 51.50 euros will be for common contingencies and 8.50 euros will be for occupational contingencies.
2. Alternatively, self-employed workers who meet the requirements of the preceding paragraph and who opt for a contribution basis of more than the minimum corresponding to them may apply for a reduction of the payment for common contingencies during the first 12 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 the 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.
3. In cases where the self-employed worker resides and carries out their activity in a municipality in which the municipal register updated at the start of the activity has fewer than 5,000 inhabitants, at the end of the initial 12-month period of applying the reduced payments for common contingencies, including temporary disability, established in the two first paragraphs of this section, they will be entitled to the same incentives for the following 12 months. In these cases, the application of the 50 per cent credit, provided for in the previous paragraph, shall be applied, once the initial 24 months have elapsed, for a maximum period of up to 36 months, until a maximum period of five years has elapsed from the effective registration date.
To benefit from these reductions during the 12 months following the initial period, the self-employed worker must:
A) Be registered in a municipality with fewer than 5,000 inhabitants, according to the official census data in force at the time of registration in the Special Social Security Scheme for Self-Employed Workers that gives rise to the right to the incentive in question.
B) Be registered in the Taxpayers Register of the State Tax Administration Agency or the Regional Tax Authorities, with the place where the declared activity is carried out corresponding to a municipality with a census of fewer than 5,000 inhabitants.
C) Maintain registration in the aforementioned municipality in the two years following registration in the Special Social Security Scheme for Self-Employed Workers that give the right to the incentive; as well as remaining registered in the same municipality for the four years following such registration.
The Social Security General Treasury will monitor this reduction, for which purpose the National Statistics Institute and the aforementioned Tax Administrations must make the means and information necessary available to this Common Service to verify compliance with the requirements to benefit from this reduction.
In the event of non-compliance with these requirements, the self-employed worker must pay all amounts not paid for the application of the incentive, as from the first day of the month following the month in which such non-compliance is shown.
The deregistration period in the Special Social Security Scheme for Self-Employed Workers, required in the previous section in order to be entitled to the contribution benefits provided for therein in the event of resuming a self-employed activity, shall be three years when the self-employed workers had enjoyed these benefits in their previous period of registration in the aforementioned special scheme.
In the event that the effective date of the registrations referred to in the previous headings does not coincide with the first day of the respective calendar month, the benefit corresponding to that month shall be applied in proportion to the number of days of registration in that month.
The provisions of the previous paragraphs shall also apply, when they meet the requirements established therein, to self-employed workers included in the first contribution group of the Special Social Security Scheme for Seafarers and to members of worker-owned companies and worker-members of worker cooperatives who are included in the Special Social Security Scheme for Self-Employed Workers or in the Special Social Security Scheme for Seafarers, within the first contribution group.
The provisions of this heading shall be applicable even if the beneficiaries of this measure, once their activity has commenced, employ contracted workers.
The contribution credits mentioned in this heading are funded by the Public Service of State Employment budget item and payment reductions are supported by the Social Security revenue budget, respectively.
At the end of the maximum period of enjoying the contribution benefits considered, contributions shall be paid for all the contingencies protected from the first day of the month following the month in which such end occurs.
The provisions of this section shall also apply, at the option of the interested parties, in the case of self-employed workers who, while registered under this special scheme, become disabled to a degree equal to or greater than 33 per cent.
In such a case, the application of the measures provided for in this Article shall take effect from the first day of the month following the month in which the option is taken.
B) Self-employed Agricultural Workers
Social Security contributions for self-employed agricultural workers included in the Special Scheme for Self-Employed Agricultural Workers with a degree of disability greater than or equal to 33%, victims of gender-based violence and victims of terrorism who are initially registered or who have not been registered in the two immediately preceding years, counting from the date of effect of registration in this Special Scheme, will be made in the following manner:
1. In the event they opt to contribute at the corresponding minimum basis, they may benefit from a reduction in the contribution for common contingencies during the first 12 months immediately following the date of registration, which will consist of a single monthly payment of 50 euros for common contingencies, with these workers being exempt from paying contributions for cessation of activity and professional training.
2. Alternatively, self-employed agricultural workers who meet the requirements of the preceding paragraph and who opt for a contribution basis of more than the minimum corresponding 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 the payment.
After the initial period of 12 months provided for in the preceding two sections, 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, with the result of applying to the corresponding minimum contribution basis to 50 per cent 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.
3. In cases where the self-employed agricultural worker resides and carries out their activity in a municipality with fewer than 5,000 inhabitants on the updated municipal register at the start of the activity, at the end of the initial 12-month period of application of the contribution benefits established in the previous sections, they will be entitled to the same incentives for the following 12 months. In these cases, the application of the 50 per cent credit, provided for in the previous paragraph, shall be applied, once the initial 24 months have elapsed, for a maximum period of up to 36 months, until a maximum period of five years has elapsed from the effective registration date.
To benefit from these measures during the 12 months following the initial period, the self-employed agricultural worker must:
1) Be registered in a municipality with a population of fewer than 5,000 inhabitants, according to the official census data in force at the time of registration in the Special System for Self-Employed Agricultural Workers that gives rise to the incentive.
2) Be registered in the Taxpayers Register of the State Tax Administration Agency or the Regional Tax Authorities, with the place where the declared activity is carried out corresponding to a municipality with a census of fewer than 5,000 inhabitants.
3) Maintain registration in the aforementioned municipality in the two years following registration in the Special System for Self-Employed Agricultural Workers that give the right to the incentive; as well as remaining registered in the same municipality for the four years following such registration.
The Social Security General Treasury will monitor this reduction, for which purpose the National Statistics Institute and the aforementioned Tax Administrations must make the means and information necessary available to this Common Service to verify compliance with the requirements to benefit from this reduction.
In the event of non-compliance with these requirements, the self-employed agricultural worker must pay all amounts not paid for the application of the incentive, as from the first day of the month following the month in which such non-compliance is shown.
The deregistration period in the Special Scheme for Self-Employed Agricultural Workers, required in the previous paragraphs in order to be entitled to the contribution benefits provided for therein in the event of resuming a self-employed activity, shall be three years when the self-employed agricultural workers had enjoyed these benefits in their previous period of registration in the aforementioned special scheme.
In the event that the effective date of the registrations referred to in the previous paragraphs does not coincide with the first day of the respective calendar month, the benefit corresponding to that month shall be applied in proportion to the number of days of registration in that month.
This benefit shall apply even if the beneficiaries of this measure, once they have started their activity, employ employees, within the limits laid down in Article 324 of the revised text of the General Law on Social Security.
The contribution credits 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 and by the Social Security Mutual Society Partners, respectively.
At the end of the maximum period of enjoying the contribution benefits, contributions shall be paid for all the contingencies protected from the first day of the month following the month in which such end occurs.
The provisions of this section shall also apply, at the option of the interested parties, in the case of self-employed workers who, while registered under this special scheme, become disabled.
In such a case, the application of the measures provided for shall take effect from the first day of the month following the month in which the option is taken.
5.2.4. Contributing family members of self-employed workers
Spouses, domestic partners 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 and provided 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 per cent during the first 18 months and 25 per cent 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.
For the purposes of the provisions of the previous paragraph, a domestic partnership shall be considered to be that constituted, with an relationship of affectivity similar to that of marriage, by those who, not being prevented from marrying, do not have a marital relationship with another person and prove, by means of the corresponding census registration certificate, a stable and notable cohabitation with an uninterrupted duration of no less than five years. The existence of a domestic partnership is proved using a registration certificate from any of the specific registries in the Autonomous Communities or Town Councils in the place of residence or using a public record stating the existence of said marriage.
5.2.5. Self-employed workers in Ceuta and Melilla.
Workers included in the Special Social Security 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 per cent on their payments of the Social Security contributions for common contingencies.
5.2.6. Reduction of payments in favour of certain family members of the holder of the agricultural holding.
In the case of people starting farming activity included in the Special Scheme for Self-employed Workers via the Special Social Security 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 per cent of the payment resulting from applying 18.75 per cent 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 starting from the effective date of the obligation to contribute and shall be incompatible with the reduction and credit for new workers included in the Special Social Security Scheme for Self-employed Workers under Articles 31 and 32 of this law.
The reduction, 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.
5.2.7. Self-employed workers during maternity leave, paternity leave, adoption leave, foster care, risk during pregnancy or risk during breastfeeding.
The contribution of self-employed workers included in the Special Social Security Scheme for Self-Employed Workers or as self-employed workers in the first contribution group of the Special Social Security Scheme for Seafarers, during periods of leave due to birth, adoption, foster care, fostering, risk during pregnancy or risk during breastfeeding, provided that this period lasts at least one month, shall be subject to a 100 per cent credit on the self-employed payment, resulting from applying the contribution rate established as compulsory for workers included in the Special Social Security Scheme corresponding to their self-employed activity to the average basis that the worker had in the twelve months prior to the date on which they availed themselves of this measure.
If the worker has been registered for less than 12 months in the Special Social Security Scheme for the Self-Employed or as a self-employed worker included in the first contribution group of the Special Social Security Scheme for Seafarers, the average contribution basis shall be calculated from the registration date.
This credit will be compatible with that established in Royal Decree-Law 11/1998, of 4 September.
5.2.8. Self-employed workers who return to work in certain cases.
Workers included in the Special Social Security Scheme for Self-Employed Workers or as self-employed workers in the first contribution group of the Special Social Security Scheme for Seafarers, who, having ceased their activity due to the birth of a child, adoption, fostering, foster care and guardianship, under the legally established terms, return to self-employment within the two years immediately following the effective cessation date, shall be entitled to a credit by virtue of which their contribution for common contingencies and professional contingencies shall be set at the amount of 60 euros per month for the 12 months immediately following the date of their return to work, provided that they choose to contribute at the minimum basis established generally in the special scheme that corresponds to the self-employed activity.
Those self-employed workers who, fulfilling the above requirements, opt for a contribution basis higher than the minimum indicated in the previous paragraph, may apply an 80 per cent credit on the contribution for common contingencies during the aforementioned period, with the contribution to be reduced being that resulting from applying the contribution rate for common contingencies in force at any given time to the corresponding minimum contribution basis.
5.2.9. One-off payment for cessation of activity benefit.
Those who are entitled to the benefit for cessation of activity, and who have at least six months of benefit pending, may receive the current value of the amount of the benefit in a single payment, when they can prove to the managing body that they are going to carry out a professional activity as self-employed workers or use 100% of the amount to make a contribution to the share capital of a newly constituted company or one constituted within a maximum period of 12 months prior to the contribution, provided that they will have effective control of the company, in accordance with the provisions of the twenty-seventh additional provision of the revised text of the General Law on Social Security and carry out a professional activity in it, registered as self-employed workers in the corresponding Special Social Security Scheme by virtue of their activity.
Beneficiaries who wish to receive their benefit in a single payment may apply to the managing body, accompanying their application with an explanatory report on the investment project to be carried out and the activity to be developed, as well as any documentation that accredits the viability of the project.
The managing body, taking into account the feasibility of the project to be carried out, shall recognise the entitlement within thirty days of the application for the single payment. The decision of the managing body may be appealed against under the terms of Article 19 of Law 32/2010 of 5 August establishing a specific protection system for self-employed workers in the event of cessation of activity.
The application for payment of the benefit for cessation of activity must in any case be dated prior to the date on which the beneficiary joined the company or started working as a self-employed worker, considering that this start date coincides with the date that appears as such on the worker's application for registration with the Social Security.
Once the benefit has been received at its current value, the beneficiary must start, within a maximum period of one month, the activity for which it was granted and register as a self-employed worker in the corresponding special Social Security scheme, or accredit, where applicable, that they are in the start-up phase.
The benefit will be paid in one lump sum for the amount corresponding to the contributions to the share capital or the investment necessary to develop the activity as self-employed workers, including the tax charges for the start-up of the activity.
In both cases, those receiving the one-off payment of the cessation of activity benefit may use it to cover the costs of setting up and running an organisation, as well as the payment of fees and taxes. They may also use up to 15 per cent of the amount of the capitalised benefit to pay for specific advisory, training and information services related to the activity to be undertaken.
The amount of the benefit, calculated in whole days, shall be paid as a lump sum, from which the amount relating to the legal interest on money shall be deducted.
The managing body, at the request of the beneficiaries of this measure, may allocate all or part of the single payment of the cessation of activity benefit to cover the costs of social security contributions. In such a case, the following rules shall apply:
First. If the full amount of the benefit is not obtained, the remaining amount may be obtained in accordance with the second rule below.
In addition, the beneficiary of the benefit may choose to obtain all the benefit still to be received in accordance with the provisions of the second rule below.
Second. The managing body may pay the amount of the cessation of activity benefit on a monthly basis to offset the worker's social security contributions, and in this case:
A) The amount to be paid, calculated in full benefit days, shall be fixed and shall correspond to the amount of the worker's full Social Security contribution at the time of commencement of the activity without taking into account future modifications.
B) The payment shall be made monthly by the managing body or organisation to the worker, after verification that they are still registered with the Social Security in the corresponding month.
Receipt of the benefit in a single payment will be compatible with other aid for the promotion of self-employment that may be obtained, either on an individual basis or through the constitution of a capital company.
Failure to use the amount received to carry out the activity for which it was granted will be considered an undue payment for the purposes set out in article 31 of Royal Decree 1541/2011 of 31 October implementing Law 32/2010 of 5 August establishing a specific protection system for self-employed workers in the event of cessation of activity. For these purposes, it shall be understood, in the absence of proof to the contrary, that there has not been any effect when the worker, within a period of one month, has not accredited the aforementioned points.
5.3. Worker-members of associated workers cooperatives engaged in street trading.
Worker-members of associated workers cooperatives engaged in street trading activities who may have been included under the Special Regime for Self-Employed Workers in application of the provisions of Article 120.Four.8 of Law 2/2008, of 23 December, on the General State Budget for 2009, will be entitled in 2019 to a reduction of 50 per cent of their payments.
Worker-members of associated workers cooperatives engaged in street trading activities who began their activity and have been included under the special regime from 1 January 2009 will also be entitled to this reduction.
The reduction will be applied to the payment resulting from applying the contribution rate in force in the Special Scheme for Self-Employed Workers to the minimum basis allowed.
5.4. Refund of contributions in a pluri-activity situation.
5.4.1. Simultaneous contribution.
Self-employed workers who, during the course of any work carried out simultaneously under an employment contract, contribute, with respect to common contingencies under the pluri-activity regime in 2019 – taking into consideration both contributions paid by the employer and those paid by the worker under the Social Security General Regime that corresponds to their activity as a worker, as well as those paid under the Special Regime – amounting to a total equal to or greater than 13,822.06 euros will be entitled to a credit of 50 per cent of the surplus by which the contributions they paid exceed this amount; up to a maximum limit of 50 per cent of the contributions paid into the Special Regime by way of their contributions for common contingencies subject to compulsory coverage.
In this case, the Social Security General Treasury will pay the corresponding refund in each case before 1 May of the following financial year, except where there are special circumstances in the contribution that prevent it from being paid within that period or where it is necessary for the interested party to provide information, in which case the refund will be made after that date.
5.4.2. Start of pluri-activity in this Special Scheme.
Workers who join the Special Regime of the Social Security system for Self-employed Workers for the first time and therefore enter a situation of pluri-activity following the entry into force of this regulation may set a contribution basis at that time between 50% of the minimum contribution basis established annually as standard in the General State Budget Act during the first eighteen months and 75% during the following eighteen months up to the maximum contribution bases established by this Special Regime. In cases of workers in a situation of pluri-activity in which any work 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, it will be possible, at the time of affiliation, to set a contribution basis between 75% of the minimum contribution basis established annually as standard in the General State Budget Act during the first eighteen months and 85% during the following eighteen months up to the maximum contribution bases established by this Special Regime.
5.5. Compatibility of self-employment with receipt of a contributory retirement pension.
5.5.1. The retirement pension amount that is compatible with work carried out will be equal to 50 per cent of the resulting amount during the initial recognition, once, where applicable, the maximum limit of the public pension, or the pension being paid, is applied at the time when compatibility with work starts. In all instances, minimum supplements, regardless of whether the working day or the activity performed by the pensioner, will be excluded.
However, if the activity is carried out on a self-employed basis and proof is provided that at least one employee is employed, the amount of the pension compatible with work will reach 100 per cent.
The pension will be revalued in full under the terms established for Social Security system pensions. However, as long as the compatible job is maintained, the amount of the pension plus the accumulated revaluations will be reduced by 50 per cent, except in the case of self-employment under the terms indicated in the previous paragraph.
5.5.2. Once the employment relationship has ended, full payment of the retirement pension is restored. The same shall apply in the case of cessation of self-employment when the circumstances indicated in the second paragraph of the section do not occur.
5.6. Credit for hiring family members of the self-employed worker.
The indefinite-term hiring by the self-employed worker as employees of their spouse, ascendants, descendants and other relatives by blood or affinity, up to and including the second degree, will entitle them to a 100 per cent credit on the employer's contribution for common contingencies for a period of 12 months.
To qualify for this credit, the self-employed worker must not have terminated employment contracts, either for objective reasons or due to disciplinary dismissals that have been judicially declared unfair, or due to collective dismissals that have been declared unlawful, in the 12 months prior to the conclusion of the contract giving entitlement to the credit provided for.
The employer must maintain the level of employment in the six months following the conclusion of the contracts giving entitlement to the credit. For the purposes of examining the level of employment and its maintenance, no account shall be taken of terminations of employment contracts for objective reasons or disciplinary dismissals that have not been declared unfair, collective dismissals that have not been declared unlawful, as well as terminations caused by resignation, death or permanent total, absolute or severe disability of workers or due to expiry of the agreed time or completion of the work or service covered by the contract, or by termination during the probationary period.
The payment credit will be financed from the corresponding budget line of the Public Service of State Employment.
The Labour and Social Security Inspectorate, in the exercise of the powers attributed to it by Law 23/2015 of 21 July regulating the Labour and Social Security Inspection System, shall verify compliance with the conditions governing the credits referred to in this additional provision.
5.7. Gender-based violence as a reason for Leaving the Activity
Self-employed women who take time off work as a result of gender violence are entitled to a period of SIX months of effective contribution, and their situation is considered to be assimilated to that of registration. (Art. 21 Organic Law 1/2004 on Comprehensive Protection Measures against gender violence).
