Legal Changes for Self-Employed

2019 has started with significant changes for the self-employed. On December 29 was published in the Official Gazette the Royal Decree-Law 28/2018 with all the news for the group that came into force on January 1.

The most significant change, or one that has been most talked about, has been the increase in the contribution base for self-employed workers. But this measure brings with it another series of variants that directly influence the conditions and coverages of the collective. Next, we will expose all these developments, together with the rest of the modifications in the work field of the self-employed.

Change in the contribution bases.

As we anticipated, the minimum contribution base for the self-employed has increased by 1.25% since January 1. Currently, the self-employed professional quotes for a minimum base of 944.4 euros per month. In this way, the minimum fee that must be paid each month has reached 283.3 euros. In the case of corporate self-employed workers, the minimum fee is 364.22 euros per month, with a minimum contribution base of 1,214.08 euros.

For the time being, a contribution system based on real income has not been established, but it is one of the anticipated measures of approval in these first months of the year.


However, the progressive scale is approved. That is, the increase in the contribution base will continue to increase gradually until the year 2022. In this way, today the rate of contribution is 30% and is distributed as follows: 28.3% for common contingencies, 0.9% for professional contingencies, 0.7% for cessation of activity and 0.1% for training. For next year will be increased to 1.1% professional contingencies and up to 0.8% cessation of activity. And so progressively until in 2022 it reaches 31% of quotation and these percentages are definitely established.

Protective expansion. Precisely because of this increase in quotation, the RETA recognizes the protection in the following cases:

– Work accident and occupational disease.

Occupational accident is understood as the one that occurs as a result of the development of the business activity. In addition, the one that occurs when going to or returning to the place where the professional activity is practiced is recognized (except if it is at home). Occupational disease is also considered to be caused by the elements or substances used in the business.

– Provision for the care of children with serious illnesses.

Benefit from the first day. Among these developments is also that the self-employed now have the right to collect their benefit for occupational disease or work accident, from the first day of withdrawal. In addition, they can access training and recycling.

– Cessation of activity: The so-called unemployment of the self-employed.

Now it is mandatory that everyone quotes for him, and the benefit has been extended from 12 to 24 months. However, this is another of the measures that are scheduled to be finalized. Half of the applications for termination benefits are denied and losses must also be shown for one year. The creation of a committee of experts is expected to decide when the benefit is granted and that the requirements to access it are more flexible.

– Obligatory coverage for common and professional contingencies with a mutual partner of the Social Security.

All the self-employed must choose a mutual that is responsible for the coverage of both contingencies. Those who have it with the managing entity must make the change in the next three months.

– Temporary disability.

With the implementation of the new measures, from day 61 of the medical leave of the self-employed and up to the day of discharge is the mutual partner of the Social Security is who is responsible for paying monthly fees.

– Flat rate.

In order to be equal to the new contribution bases, the fee for the first 12 months becomes 60 euros. As of month 13, the reductions are still valid in 2018.

-Self-employed reincorporated.

Self-employed women who have been reincorporated in the two years following their maternity, adoption or fostering leave may benefit from a flat rate of 60 euros per month for one year.

– False freelancers.

The penalties for companies that have contracted false self-employed workers incur a serious infraction, punishable by fines of between 3,126 and 10,000 euros.

Source: Cinco Días 25.01.19