Special Scheme for Self-Employed Agricultural Workers
Resultados de la búsqueda
Summary Table of basis and rates
Who must make contributions?
Workers who are owners of agricultural holdings and carry out agricultural work on them personally and directly, even if they are employed by others, provided that there are no more than two workers paying contributions on a monthly basis or, in the case of workers paying contributions on a daily basis, that the total number of actual days worked does not exceed five hundred and forty-six in a year, calculated from 1 January to 31 December of each year. The number of actual working days shall be reduced proportionally according to the number of days of registration of the self-employed agricultural worker in this Special System during the calendar year in question.
The restrictions on the employment of workers referred to in the previous paragraph shall apply to each agricultural holding. If there are two or more owners on the agricultural holding, all of whom are registered in the Special System for self-employed agricultural workers of the Special Scheme for Self-Employed Workers, one more worker will be added to the number of workers or days' wages provided for in the previous paragraph, for each owner of the agricultural holding, excluding the first.
In this special system, an agricultural holding is understood to be the set of assets and rights organised by its owner, in the exercise of agricultural activity, which in itself constitutes a technical-economic unit, and the owner or owners of the holding may be the owner, lessee, sharecropper, assignee or any other similar concept, of the land or material elements of the respective agricultural holding.
In this respect, agricultural activity is understood to mean all the work required to obtain agricultural, livestock and forestry products, including for these purposes the direct sale by the farmer of their own production without processing or the first processing thereof whose final product is included in Annex I to Article 38 of the Treaty on the Functioning of the European Union, within the elements that make up the holding, at municipal markets or in places that are not permanent commercial establishments, with agricultural activity also being considered to be any activity that involves the management or the direction and management of the holding.
As well as the owner of the agricultural holding, joining this special scheme will also affect their spouse and family members up to the third degree inclusive who are not considered to be employees, wherever they are over the age of eighteen and carry out agricultural work personally and directly on the family holding.
Children of the owner of the agricultural holding who are under 30 years of age, even if they live with the owner, may be employed by the owner as employees.