Recently, the Law 6/2017, of October 24, on urgent reforms of autonomous work has been published. Our technical team has analyzed the text of this law, and we can affirm that the working conditions of the autonomous worker will improve. In general terms, in this reform measures are addressed to favor the reconciliation of family and work life, in addition to promoting self -employment and hiring.
In Verum we not only advise companies, but we have a individualized advice plan to the needs of each autonomous. Next, we present the most relevant modifications presented by this reform of the Law of the Autonomous Worker:
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1. Increase in flat rate of € 50 months to one year
One of the most important aspects is the expansion of up to one year of the price of 50 euros to Social Security for new businesses. So far, the freelancers that were discharged from 50 euros for only the first six months. Thanks to this reform, the “flat rate” of the autonomous worker will last one year.
Likewise, the deadline is reduced from five to two years to take advantage of this rate in the case of freelancers who were already registered in said regime.
2. Increased flat rate bonuses to 24 months
During the six months after twelve with the fee of 50 euros, reductions and bonus will be kept at 50%. The next six months, the bonus will be 30%. In this way, the autonomous worker will enjoy reductions in his fee during the first 24 months.
3. Improvement of labor and family conciliation
As for women, this reform of the Autonomous Worker Law guarantees a better labor and family reconciliation, since it includes several modifications aimed at it. Specifically, women who return after the maternity period will have a rate of 50 euros (if they opt for the minimum base).
In addition, the 100% exemption of the quota for 12 months for minors up to twelve years, or dependents is applied. Thanks to this reform, the age of minors to opt for this bonus has increased from seven to twelve.
4. Maternity and paternity benefits
On the other hand, as of March 1, 2018, economic benefits for maternity and paternity will consist of a subsidy equivalent to 100% of the regulatory base, the result of dividing the sum of the contribution bases in this special regime during the 6 months immediately prior to the causative fact between one hundred and eighty. In the event that the autonomous has not remained high in the aforementioned regime during those 6 months, the result will be obtained from dividing the contribution bases of the special regime between the days in which it has been registered in it, in that period .
5. Hiring incentives
The bonuses will be compatible with the hiring of employees. That is, the autonomous worker will maintain the incentives and flat rate even if he hires workers.
For the hiring of family salaries , a 100% bonus of social security contributions can be obtained. To do this, in the twelve months prior to this hiring, an inadmissible dismissal or an irregular employment regulation should not have been had.
In addition, entrepreneurship is facilitated for disabled people and the hiring of children with disabilities of self -employed themselves.
6. Improvement of retirement conditions
For self -employed retirement age who continue working, salary and pension will be compatible. To do this, it is necessary that at least a worker be hired.
7. Reduction of surcharges due to social security payments
Currently, surcharge for delay in social security payment is 20%. With this reform, the surcharge is reduced to 10%.
8. the base changes of the quotation are favored
The self -employed can change the base up to four times per year. So far they could only do it twice.
9. IRPF expenses deductions
As of 2018, if the autonomous develops in its entirety or partly the activity in its habitual home, the 30% percentage applied to the part of the expenditure that corresponds to the square meters dedicated to said activity may be deducted. In this item, expenses related to telephony, use of the Internet, water and electricity are established.
In addition, self -employed can be deducted 12 euros for food in maintenance expenses. However, it must be paid with electronic means that prove the date, the amount and the place.
10. More coverage against accidents
Likewise, the autonomous coverage that suffers a ‘in tinere’ accident is extended. That is, on the way from work home and vice versa), provided that the worker cite for professional risks.
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