Better contributions, taxes and benefits for self-employed workers

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1. Surcharges for paying Social Security contributions late are reduced: 10 percent if paid within the first month after the deadline, and 20 percent from the second month on. If the required filings were not made on time, the surcharges are 20 or 35 percent.
2. The reduced 50 euro monthly contribution for new self-employed workers (the flat rate) goes from 6 to 12 months, followed by further reductions and bonuses up to a total of 24 months. Those under 30, or women under 35, can reach 36 months.
3. People with a disability of 33 percent or more, victims of gender violencegender violence Violence a woman suffers from a current or former partner because she is a woman. and victims of terrorism who become self-employed get similar benefits: a 50 euro monthly contribution for 12 months and later bonuses for up to 5 years from registration.
4. Work-life balance benefits are expanded: a 100 percent contribution bonus for up to 12 months when caring for children under 12 or dependent relatives, a 100 percent bonus during maternity, paternity or adoption leave, and a reduced 50 euro contribution for self-employed women returning to work after stopping due to maternity or adoption.
5. For personal income taxincome tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. purposes, deductible expenses are clarified: utility bills for the part of the home used for the business are deductible by applying 30 percent to the ratio of square meters used for the activity, and meal expenses at restaurants paid electronically are deductible with daily limits (26.67 euros in Spain or 48.08 abroad).
6. Self-employed workers may change their contribution base up to four times a year, and up to three registrations and three cancellations a year take effect from the day they are requested, not from the first day of the month. Accidents suffered while traveling to or from the workplace are also treated as work accidents.

Who it affects

• Self-employed workers and people about to register as self-employed: They pay lower contributions in the first months, can change their contribution base more often and face smaller surcharges for late payment.
• People with disabilities, victims of gender violence and victims of terrorism starting a self-employed activity: They get reduced contributions and bonuses for longer periods.
• Self-employed women with children or dependent relatives: They can get a 100 percent contribution bonus for work-life balance and return after maternity with a reduced contribution.
• Self-employed workers filing personal income tax under direct estimation: They have clear rules for deducting home utility costs and meal expenses.
• Relatives of self-employed workers who join or are hired by the business: They can benefit from contribution bonuses during the first months.

Words worth knowing

Tarifa plana (flat rate)

A reduced, fixed 50 euro monthly contribution that new self-employed workers pay during their first months of activity.

Base de cotización (contribution base)

The amount on which Social Security contributions are calculated; self-employed workers can choose it between a minimum and a maximum.

Pluriactividad (pluriactivity)

Working at the same time as self-employed and as an employee, contributing under two different Social Security schemes.

In itinere

Latin phrase referring to the commute: an accident suffered while traveling to or from the workplace.

Estimación directa (direct estimation)

A way of calculating personal income tax by adding real income and subtracting justified deductible expenses.

gender violence

Violence a woman suffers from a current or former partner because she is a woman.

income tax

The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries