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Publicado el 3/11/2017
By means of Law 6/2017, of October 24, more help is given to entrepreneurs, with important improvements that will come into force on January 1, 2018. Especially:
1.- The time of collection of the flat rate of contribution for common contingencies of 50 euros per month is extended to 12 months.
2.- The self-employed worker can join and register and leave up to three times in the same calendar year and in those months they will only pay for days worked.
3.- The possibility for self-employed workers to change their contribution base 4 times a year, for a better adaptation of contributions to income.
4.- The self-employed will be able to reconcile the collection of 100% of their retirement pension with the maintenance of their activity, if they have hired at least one employee on their own.
5.- The work-related accident is considered to be the patient's going to or from the place where the economic or professional activity takes place.
6.- The surcharge for late payment of the debt for Social Security contributions during the first month following the due date is reduced to 10%.
7.- When the self-employed workers also contribute to some scheme for an employee in a multiple-activity regime, the TGSS will refund half of the excess of the contributions paid ex officio.
8.- The bonus of 100% of the self-employed quota for common contingencies during 12 months for the care of minors under their care is extended to children under 12 years of age. Improvements are made in the allowances for rest due to maternity, paternity, adoption, guardianship for adoption, fostering, risk during pregnancy or risk during breastfeeding.
9.- Improvement of the indefinite hiring bonus for family members as employees.
10.- The benefits in the contribution to persons with disabilities, victims of gender violence and victims of terrorism who establish themselves as self-employed workers are improved.