The Royal decree law 13/2022, from 26 of July, has introduced new and important changes in the contribution system for self-employed or self-employed workers and in the protection for cessation of activity.

When does it come into force? It will be applicable with effects 1 of January of 2023, whose aims are to approximate the contribution bases of self-employed workers to the annual net income obtained in the exercise of their economic activities, business or professional.

The reform implies a progressive deployment of the new system, whose full transitory period of implementation will be 9 years, of a system of brackets* that will determine the contribution bases and the quotas based on the net returns self-employed worker, who will be able to change his quota based on his forecast of net income up to 6 occasions throughout the calendar year.

The dates for the fee change will be the following:

• 1 of March, If the request is made between the 1 January and the last calendar day of February.
• 1 of May, If the request is made between the 1 of March and the 30 of April.
• 1 of July, If the request is made between the 1 of May and the 30 of June.
• 1 of September, If the request is made between the 1 of July and the 31 of August.
• 1 of November, If the request is made between the 1 of September and the 31 October.
• 1 January of the following year, If the request is made between the 1 of November and the 31 from December.

What is considered net income? All annual income obtained by self-employed workers in the development of their economic activities, business or professional. The calculation of returns in the case of self-employed companies will be made by computing the full income, cash or in kind, as well as all work income derived from their activity in said entities.

Is there any type of deduction to obtain the net income? Yes, all annual income can be deducted, in addition to all the expenses produced in the exercise of the activity, further, a deduction for generic expenses 7%, being of 3% for the corporate self-employed.

The bases initially chosen will have a provisional nature, So through a process of regularization of contribution bases will proceed from Social Security to return or claim contributions in the event that the definitive net income bracket is below or above of that indicated in the forecasts during the natural year. In this regard, the mandate that the legislator sends to the different administrations involved is important. (AEAT and Social Security) in the telematic transmission of data between them, in order to determine the real income obtained in the fiscal year once the update of the contribution base is carried out by the Social Security through the crossing of data with the competent tax administration.

self-employed older than 47 years: with the new quotation model eliminates the contribution limit of workers with 47 or more years, who were not allowed to raise their contributions in the final stretch of their working life, which implies that, regardless of your age, They must also provide the volume of annual net income obtained to set the contribution base.

The ruleallows the possibility that those people registered as self-employed who 31 from December to 2022 (the new highs thereafter no longer) come trading for a higher base than the one that corresponds to them for their net returns may keep that top base. In this case, the self-employed person must waive the return of quotas, requesting it until the last day of the calendar month immediately after the one in which they communicate the regularization from Social Security..

New self-employed registrations: one is kept reduced fee of €80 per month during 12 months for those who start their activity in the special self-employment regime, which can be extended to 12 months more if it is shown that the yields of the first year of activity are below the SMI.

Protection mechanisms: the reform extends the scheme of protection for cessation of activity of self-employed workers, this may be a permanent or temporary cessation, and including the assumption of a partial interruption of the activity, no need to close deals, terminate contracts or terminate the system. further, the self-employed are adapted to the protection provided to employees by the so-called NETWORK mechanism established in the labor reform for situations of cyclical or sectoral crisis.

*net returns, quotas and contribution bases for the year 2023

Carla Eva Pena Sanchez-Labor Department

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