As of March 1, the amount of maternity and paternity benefits of self -employed workers changes. In 2018, Law 6/2017, on urgent reforms of autonomous work (we talked about in previous entries), entered into force. Although the legislation was in force since the beginning of the year, the amount of benefits for maternity and paternity of self -employed workers will be implemented as of March 1.
1. The amount of maternity and paternity of the autonomous worker today
Until now, the benefit to receive for maternity and fatherhood was a subsidy equivalent to 100% of the regulatory base (equal to that established for the provision for temporary disability derived from common contingencies).
To calculate this amount, the contribution base of the previous month divided by 30, or between the number of days quoted was calculated.
2. Changes from March 1
The amount of maternity and paternity subsidy will be 100% on the regulatory basis. The daily amount will be established after dividing the sum of the contribution bases accredited in the six months prior to that of the causative fact between 180. In the event that the autonomous worker has not registered in the special regime during those six months, The result will be obtained after dividing the contribution bases accredited in that period between the days that the worker has been high.
3. Reform of the Autonomous Law
The new Self-Employed Workers Law brought about reforms, including changes to the amount of maternity and paternity benefits. In this post, we will outline all the novelties of the reform, and below we present the most significant changes of the new law that came into effect on January 1, 2018:
- Changes in self-employed contributions: It is estimated that the minimum contribution base will increase by 2% during 2018.
- Extension of the flat-rate for self-employed workers: Extension of the flat-rate for self-employed workers to 12 months (€50 per month).
- Reduction of surcharges for late payment to Social Security: Reduction of the surcharge for late payment by 50% (from 20% to 10%).
- New deductions for self-employed workers: When self-employed workers carry out their occupational activities at home, they can deduct 30% of the expenses.
For any inquiries about these modifications or any other business, tax, or fiscal matters, our technical team is at your disposal at info@verumasesores.com.
