Revaluation of public pensions and other urgent measures on social, labor and employment matters. RD-Law 28/2018

CONTRIBUTION TO SOCIAL SECURITY 2019

  • Updating the ceiling and the maximum contribution bases in the Social Security system. increase 7%. It sets to 4,070.10 euros per month. Increase the minimum bases the percentage contribution experienced in 2019 by the SMI (22,3%). The minimum basis of collective self-employed increased by 1.25%.

  • Trading on the Special System for Domestic Employees. Incrementa las retribuciones mensuales y las bases de cotización de la escala en el mismo porcentaje que aumenta el SMI (+22,3%). Establece las bases de cotización en función de 10 tramos. El último tramo para que la base sea la retribución mensual y se fijan las horas máximas por tramo. Se mantiene la reducción del 20 % en las cotizaciones para las personas que trabajan al servicio del hogar, y la bonificación de hasta el 45% si es familia numerosa. Será a partir de 2021 cuando se cotice por el salario real.

  • Quote Special System for Agricultural Workers Salaried Employees. The minimum monthly basis will increase by the same% as the SMI (22.3%) and the maximum base is increased by 7%. The daily minimum contribution bases for actual days will increase in the same SMI% (22.3%) and the maximum base is increased by 8.5%. the number of actual days that would prove quoted the worker to understand the whole month is set at 22.

  • Autonomous. Contribution rates. For common contingencies, 28.30%. For professional contingencies, 0.9%. For cessation of activity, 0.7%. By training, 0.1%.

  • Autonomous. Contribution rates. Durante el año 2019, los tipos de cotización a la Seguridad Social para las distintas contingencias, incluidas cese de actividad y formación profesional, de los trabajadores autónomos del REMAR, serán los previstos para el RETA. Cuando por razón de su actividad les resulte de aplicación un coeficiente reductor de la edad de jubilación, la cotización por contingencias profesionales se determinará de conformidad con el tipo más alto de los fijados en la tarifa de primas, siempre y cuando el establecimiento de dicho coeficiente reductor no lleve aparejada una cotización adicional por tal concepto

MEASURES SOCIAL SECURITY

  • Social security of people who develop training programs and external non-labor and academic practices. Inclusion in the General regime Social Security, as assimilated to employed persons, excluding unemployment protection of persons performing the indicated practice, even if not paid character. The practices include those made by university students both official degree and master students as vocational training or higher level. When practice or training is carried out on board vessels, the inclusion will take place in the Special Regime of the Social Security Sea Workers De aplicación a las personas cuya participación en dichos programas o prácticas no laborales y académicas, de carácter no remunerado, comience a partir del día primero del mes siguiente al de la entrada en vigor de la norma reglamentaria de desarrollo. Posibilidad de suscribir convenio especial de cotización a las personas que se hubieran encontrado en situación idénticas antes de la entrada en vigor (máximo 2 años).

  • Quotation of short-term contracts. increases surcharge on the employer's contribution for common contingencies (40%) and applies to temporary contracts with an effective duration is exceeding 5 days. Regulates the calculation of the contribution periods for these contracts to apply to the actual days worked and quoted a coefficient of temporality, but shall not apply to contracts part time, part-time relief and permanent-intermittent contracts. These changes will apply to contracts which provide services start from Jan. 1, 2019.

  • IPT pension minimum amount due to common illnesses. The amount of pension for total permanent disability due to common illnesses may not be less than the minimum amount set annually in the Law of State Budget pension for total permanent disability due to common illnesses holders under sixty years in charge spouse.

  • special agreement with the TGSS for those affected by the crisis. Possibility for those who can prove, at the date of entry into force of the regulatory standard to develop this type of agreement, an age between 35 and 43 years and a lagoon contribution of at least three years between 2 October 2008 and 1 July 2018 subscribing special agreement with the TGSS for recovery of up to two years in the period described above. Such contributions calculated solely for the purposes of permanent disability, retirement and death and survival.

RETA. autonomous

Exhibition grounds: "It increases the scope of protection of RETA, the obligatorily incorporate all contingencies so far they were voluntary, such as protection for cessation of activity and professional contingencies "

TRLGSS modifications. In effect from 01/01/2019

  • Option in favor of a collaborative mutual. Workers included in the scope of RETA must formalize a collaborative mutual the protective action for professional contingencies, the IT and the cessation of activity. Mandatory coverage. Mutual should be the same for all protective action indicated. The RETA incorporated prior to January 1, 1998 and who have chosen to maintain protection for economic benefit IT with the managing body, within three months from 1.1.2019 must choose a collaborative mutual Social Security, taking effect from 6.1.2019

  • Contributions during the temporary disability, and professional contingencies. Amending Article 308 of TRLGSS considering that these two contingencies become part of the protective action mandatory coverage in these arrangements and, consequently, the obligation to contribute for the same arises. In the situation of IT entitled to financial benefit, 60 days in such a situation from medical leave, it shall be the payment of contributions for all contingenciesTo the mutual collaborator with Social Security, the managing body or, where appropriate, the public state employment service, under quotas for cessation of activity. Contributions for contingencies of work accidents and occupational diseases will be made by applying a single typeor set annually in the Law of PGE

  • Quote with 65 or more years old. Mandatory coverage of IT and professional contingencies in the field of RETA necessary to specify the scope of art.311 TRLGSS, related to the contribution of older self-employed workers who meet the requirements.

  • Multiactivity assumptions quote. Extending the scope of mandatory coverage in the RETA, forcing clarify the scope of Article 313.1 TRLGSS content, in cases of multiple jobs.

  • TRADE protective action. Noted that economically dependent self-employed they have included obligatorily, within the scope of the protective action of the Social Security coverage IT and industrial accidents and occupational diseases.

  • Birth temporary disability benefit. It will occur from fourth day low in the corresponding activity, unless the subsidy had been caused due to an accident or occupational disease, in which case the provision will be born from the day following the day low.

  • Exception to mandatory coverage for all contingencies in the RETA. Coverage of the contingencies of accident and occupational disease, cessation of business and vocational training, shall not be mandatory in the case of members of cooperatives included in the RETA that have a welfare system Interco, Complementary to the public system, which has the authorization of Social Security to assist in the management of the economic benefit for temporary disability and granted protection by the aforementioned contingencies, with a reach at least equivalent to that covered by the RETA.

SETA. Sistema Especial trabajadores por cuenta propia agrarios

  • Specialties regarding contributions. Establece los contribution rates respecto de las contingencias de cobertura obligatoria, y respecto de las contingencias de cobertura voluntaria (cobertura de la IT, protección por cese de actividad, contingencias de accidentes de trabajo y enfermedad profesional). Los trabajadores acogidos a la protección por contingencias profesionales o por cese de actividad tendrán una reducción de 0,5 puntos porcentuales en la cotización por la cobertura de incapacidad temporal derivada de contingencias comunes.

Autónomos. Protección por cese de actividad

Modificaciones del TRLGSS. En vigor a partir del 01-01-2019

  • Purpose and scope. establishes the Mandatory character de la protección por cese de actividad.

  • System performance protection for cessation of activity. It includes manure Quote Social Security self-employment for all contingencies al régimen correspondiente, a partir del sexagésimo primer día de baja. Suprime la referencia a las medidas de formación, orientación profesional y promoción.

  • Prestación por cese de actividad. Jurisdicción competente y reclamación previa. En cuanto a la reclamación previa contra las resoluciones de las mutuas colaboradoras con la Seguridad Social en materia de prestaciones por cese de actividad, establece que será necesario un binding report de la comisión paritaria representada por las mutas, las asociaciones representativas de autónomos y la Administración de la Seguridad Social, antes de la resolución.

REPEALS

  • 4 Ley 31/2012. Employment contract for an indefinite period of support for entrepreneurs
  • DT 9ª Ley 3/2012 que permitía celebrar contratos de trabajo por tiempo indefinido de apoyo a los emprendedores del art.4 hasta que la tasa de desempleo se situara por debajo del 15%. Consultar transitional arrangements de la DT Sexta del RD-leg 28/2018

  • 9 Ley 11/2013. Incentives for hiring part-time con vinculación formativa.
  • 10 Ley 11/2013. indefinite hiring of a young man for micro and self-employed entrepreneurs
  • 11 Ley 11/2013. Incentives for hiring new entrepreneurial projects young
  • 12 Ley 11/2013. First youth employment recruitment
  • 13 Ley 11/2013. Incentives to contracts in practice (menores de 30 años aunque hayan transcurrido 5 o más años desde)
  • DA 9ª Ley 11/2013. Aplicación de art.9 a 13 a los contratos personas con
  • DT 1ª. Ley 11/2013. Aplicación temporal de las medidas. Permitía aplicar las medidas del art.9 a 13 hasta que la tasa de desempleo se situara por debajo del 15%. Consultar transitional arrangements de la DT Sexta del RD-ley 28/2018

  • DA Segunda.2, que establecía que la acción protectora de los contratos para la formación y el aprendizaje de los programas de escuelas taller, casas de oficio y talleres de empleo no incluye la protección por desempleo. La DT Quinta del RD-ley 8/2018 establece que la cobertura de la contingencia de desempleo en los contratos para la formación y el aprendizaje suscritos con alumnos trabajadores en los programas públicos de empleo y formación, incluyendo los programas de escuelas taller, casas de oficios y talleres de empleo, será de aplicación a los contratos que se suscriban a partir del 01-01-2019. A estos efectos, los contratos vigentes a 01-01-2019, así como sus prórrogas, se regirán a estos efectos por la normativa a cuyo amparo se concertaron los contratos iniciales.

  • DT Segunda.1 establishing possibility of holding contratos para la formación y el aprendizaje con menores de 30 años hasta que la tasa de desempleo por debajo del 15%.

  • DT Novena. Normas transitorias en relación con las cláusulas de los convenios colectivos referidas al cumplimiento de la edad ordinaria de jubilación.

  • DA 27.7. Deroga la vigencia del extraordinary unemployment benefits. Su vigencia queda desvinculada de la tasa de desempleo.

  • DA 120. Ayuda economic accompanying young inscritos en el Sistema Nacional de Garantía Juvenil que suscriban un contrato para la formación y el aprendizaje.
  • DA 121. Bonificación por conversión into permanent contracts for training and learning with youth celebrated recipients of financial aid support

La DT Octava del RD-ley 8/2018 can continue to receive helping those who are beneficiaries of it before 1.1.2019, or have been applied before that date until the end of the contract which is linked aid. Also, may receive aid people before 01.01.2019 had entered into a contract for training and learning that the right to obtain aid, and request from 1.1.2019, with limitations.

STATUTE MODIFICATION SELF-EMPLOYMENT - LAW 20/2007

  • Quote benefits to Social Security applicable to self-employed. Modifies the regulation of "flat rate of self-employed who choose to contribute for the minimum base. During the first 12 months a single monthly fee set 60 eurosWhich include both common contingencies and professional contingencies, leaving these workers exceptions envisaged to contribute for cessation of activity and vocational training. If you opt for a base greater than the minimum contribution of 80% reduction on the price for common contingencies during the first 12 months applies. The amount of reductions and rebates that can be applied after the initial 12-month period have not changed. After the maximum period of enjoyment dand benefits contributions, proceed quote for all contingencies protected from the first day of the month following that termination occurs. Establishes the rules for those to 12.31.2018 were already applying bonuses and reductions: must compulsorily contributions for occupational contingencies and not for cessation of activity or fp. Those who were listed for protection for cessation of activity will continue with the same and must also quoted by fp. The initial flat fee is 60 €.

  • Quote benefits to Social Security applicable to agricultural self-employed. New "flat rate" trading. Extiende a los trabajadores por cuenta propia agraria incluidos en el SETA, los beneficios en la cotización de la tarifa plana de los trabajadores autónomos del RETA, con una regulación prácticamente idéntica, pero para los trabajadores por cuenta agrarios que opten por cotizar por la base mínima, establece durante los 12 primeros meses una cuota única mensual de 50 €, correspondiente a contingencias comunes, quedando estos trabajadores excepcionados de cotizar por cese de actividad y formación profesional.

  • Bonuses to self-employed workers who return to work in certain cases. increases The amount of the "tarifa plana"Established for self-employed (RETA or group first quote RETMAR) to return to an activity on their own within two years from the date of cessation of activity for maternity, adoption, custody for adoption, foster care and guardianship , being established quota for common contingencies and professional contingencies in the amount of 60 euros

SOCIAL SECURITY BREACHES - RD Leg 5/2000

  • New serious offense to prevent the figure of "bogus self”. Comunicar la baja en un régimen de la Seguridad Social de trabajadores por cuenta ajena pese a que continúen la misma actividad laboral o mantengan idéntica prestación de servicios, sirviéndose de un alta indebida en un régimen de trabajadores por cuenta propia. A estos efectos se considerará una infracción por cada uno de los trabajadores afectados. Esta infracción se sancionará with fine siguiente: en su grado mínimo, de 3.126 a 6.250 euros; en su grado medio, de 6.251 a 8.000 euros y, en su grado máximo, de 8.001 a 10.000 euros.

MEASURES ON LABOR AND EMPLOYMENT