The entry of the new year 2018 has brought new legislative changes. Possibly the most novelty of them is the Law of Urgent Reforms of the Autonomous Worker, which entered into force on January 1, 2018. In this post We already talk about the keys to this reform .
Changes in the FEATURE OF AUTONOMOUS
In the absence of the approval of the General State Budgets, the Minimum Autonomous Base will not suffer variations in the first months of the year. Although, it is estimated that the minimal contribution base rises around 2% during 2018. This would make the minimum base, which is currently € 919.8, rise to approximately 938. In addition, the freelancer quota would also increase from € 275 to € 279.
Expansion of the flat autonomous rate
The flat autonomous rate seeks to boost self -employment and favor the first steps of the new entrepreneurs and freelancers. Therefore, the new self -employed workers in this 2018 will pay during the first twelve € 50 of quota (and not only for six months as until now).
It is important to point out that this extension will be valid for the ups of 2018 that cite the minimum base. The first 12 months the fee will be 50 euros. The following six, the fee will have a 50%reduction, and the next six, a 30%reduction.
Reduction of surcharges due to social security payments
In 2017, the surcharge for the delay of payment of the Social Security fee was in 20%. After the Urgent Reform Law of the Autonomous Worker, this payment is reduced by half and will only be 10%, provided that it is paid in the following natural month.
new deductions for freelancers
This 2018 brings with it two new deductions for self -employed: one regarding diets, and another about supplies affected by activity.
The self -employed who have to eat outside their home, or must spend the night, can deduce the expense in the IRPF. Although, they must meet a series of requirements, such as making the payment in a telematic way.
On the other hand, supplies affected by the activity will also be deductible. When the autonomous perform your job occupation at home, 30 % of expenses may be deduced.
changes in cybersecurity of companies
The General Data Protection Regulation (RGPD) brings new modifications. SMEs and autonomous must adapt to the new cybersecurity law. In our blog we collected some of the most important changes in cybersecurity that They would go into force this 2018.
Among the highlights of this law, it is emphasized that companies must have a data protection manager. In addition, it establishes the right of the heirs in the processing of the information of deceased people, the tacit consent for the use of personal data is excluded, the consent for the processing of the data is advanced to 13 years, and collects the duty of confidentiality , among other novelties.
This 2018 brings some novelties in fiscal, labor and accounting matters. To do this, comprehensive advice such as Verum Management will allow you to anticipate these and other coming changes, in order to be more effective in your day to day. Contact us in email@example.com