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. Updating the minimum bases and other trading limits of self-employed in the social security system. The maximum base increased by 7% .: 4070.10 € / month. € 944.40 / month: The minimum base is increased by 1.25%. 1214.10 € / month: The minimum base of corporate autonomous and autonomous with 10 or more workers 1.25% increases. the minimum tax bases and bases limits based on age (47, 48-49, 50) approx 1.25% increase.
- 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
- RETA / REMAR. Autonomous. progressive increase contribution rates applicable for occupational contingencies and cessation of activity 2020-2021. For quote contingencias profesionales1.1% in 2020 and 1.3% in 2021. For cessation of activity0.8% 0.9% 2020 and 2021.
- Bases and contribution rates in the Special Scheme for Self-Employed Agricultural. The maximum base increases 7%: 4070.10 € and the minimum basis 1.25%. The contribution rates are maintained.
- Verification procedure in the event of default or quotas in the RETA and the REMAR. The TGSS or ISM may initiate a procedure for checking the continuity of the activity, in order to take down trade, those self-employed who, being high in the RETA or rowing, they have ceased to enter quotes.
MEASURES SOCIAL SECURITY
- Suspension of the application of the system of reducing contributions for occupational contingencies decrease in workplace accidents for quotes generated during 2019. This suspension will last until the government proceeds to the reform of the said Royal Decree, which will occur throughout the year 2019.
- 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).
- Extinction of voluntary collaboration of companies in the management of Social Security with effect from 31 March 2019. Companies that cease cooperation mode may choose to formalize the protection of the economic benefit derived from non-IT labor common illness and accident with a mutual cooperating with the Social Security, must exercise this option before April 1, 2019.
- RGSS. Contribution rate for industrial accidents and occupational diseases for workers who because of their actions prove them apply a reduction coefficient of retirement age. They must contribute for the contribution rate for industrial accidents and occupational diseases higher than those establishedProvided that the establishment of such reduction coefficient not always entails an additional contribution in this connection. Not applicable in the case of reduction coefficients of people with significant degree of disability, nor to workers on board fishing boats up to 10 tons gross register included in the REMAR.
- 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.
- Temporary disability. Skills on IT processes. Competition INSS, through the medical inspectors attached, for there to relapse in the same process during the first 365 days of the IT process.
- 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.
- Contract for training and learning. Contracts for training and learning will exempt contributions for vocational training.
- 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.
- New premium rate for social security contribution for work accidents and occupational diseases. From 01/01/2019. Deletes the reference to self-employed workers included in the RETA, adding to the "self-employed workers included in the Special System for Self-employed farm, established in the RETA. Modifies 0113 and 0119. And NACE total minimum rate of 0.90 becomes 1.50.
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.
- mandatory coverage of professional contingencies. It establishes mandatory coverage of professional contingencies.
- 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.
- Increases the duration of the provision for cessation of activity. Desde los 4 meses a los 24 meses. Suprime los períodos incrementados para los mayores de 60 años.
- Financiación, bases y tipo cotización protección por cese de actividad. La fecha de efectos de la cobertura se determinará reglamentariamente. En todo caso, el tipo de cotización a fijar anualmente no podrá ser inferior al 0,7 por ciento (antes 2,2%) ni superior al 4 %
- Obligations of self-employed. Suprime las obligaciones relacionadas con las actividades formativas, de orientación 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.
- 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
- Derogaciones Ley 11/2013 de medidas de apoyo al emprendedor y de estímulo del crecimiento y de la creación de empleo:
- 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
- Repeals TRLET (RD Leg 2/2015)
- DA Segunda.2, que establecía que la acción protectora de contracts for training and learning programs workshop schools, craft centers and employment workshops does not include unemployment protection. Fifth DT RD-law 8/2018 states that the coverage of the unemployment contingency contracts for training and learning students signed with workers in public employment and training programs, including school programs Workshops, trades and employment workshops shall apply to contracts signed after the 01.01.2019. For this purpose, contracts in force on 01.01.2019 and its extensions, these effects shall be governed by the rule which under initial contracts were concluded.
- DT Segunda.1 establishing possibility of holding contracts for training and learning under 30 until the unemployment rate below 15%.
- DT Novena. Transitional rules concerning the provisions of collective agreements concerning the attainment of normal retirement age.
- Ofrogaciones Consolidated General Socia Security Actl (RD Leg 8/2015)
- DA 27.7. Repeals the validity of the extraordinary unemployment benefits. Its effect is unrelated to the unemployment rate.
- DA 120. Help economic accompanying young registered in the National Youth Guarantee System to sign a contract for training and learning.
- OF 121. Conversion bonus into permanent contracts for training and learning with youth celebrated recipients of financial aid support
DT Octave of the RD-Law 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
- RETA protective action. The protective action of the RETA will also include, in any case, the provision of care for children with cancer or other serious diseases, Yet the cover accidents and occupational diseases, And therefore will be mandatory. Includes defining work accident other self-employed (not TRADE), for purposes of coverage.
- 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.
- Benefits in social security contributions for people with disabilities, initial or supervening, victims of domestic violence and victims of terrorism established as self-employed. Modifies the regulation of "flat rate" of this group in the same direction as the flat rate of autonomous RETA. In addition, this fee will also apply, at the option of the interested parties in cases of self-employed being high in this special regime them befalls a disability in an equal or greater than 33% grade.
- Beneficios en la cotización a la Seguridad Social para las personas con discapacidad, inicial o sobrevenida, víctimas de violencia de género y víctimas del terrorismo que se establezcan como trabajadores por cuenta propia agrarios incluidos en el Sistema Especial para Trabajadores por Cuenta Propia Agrarios. Nueva “Tarifa plana” de cotización. Extends to employed agricultural self-employment included in the SETA, the benefits in the price of this flat rate of self-employed workers in the RETA for this group, with an almost identical regulation, but for workers farm that choose to contribute for the minimum base, established during the first 12 months a single monthly fee 50 €Corresponding to common contingencies, leaving these workers to contribute for exceptions envisaged cessation of activity and vocational training.
- 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
- Articulation of the provision for cessation of activity at an early age to retirement. Repealing the second paragraph of the DA Fourth of Law 20/2017 referred to the joint provision for cessation of activity when should apply to close in age to the legal retirement to ensure that the level of protection is similar to that of workers employed and this does not entail additional costs contributory.
SOCIAL SECURITY BREACHES - RD Leg 5/2000
- New serious offense to prevent the figure of "bogus self”. Communicate down under a social security for employees despite continuing the same work activity or maintain identical service delivery, using a high improper under a self-employed. For this purpose is a violation for each of the affected workers. This offense is punishable with fine following: minimum grade of 3126-6250 euros; in its medium degree of 6251-8000 euros and in its highest degree, from 8,001 to 10,000 euros.
MEASURES ON LABOR AND EMPLOYMENT
- Reduction of the minimum number of listed actual days to access unemployment benefits or agricultural income for casual agricultural workers affected by Torrential rains, occurred in October 2018 in certain areas of Andalusia. At least 20 days.
- Rules affecting the amounts of SMI collective agreements using the SMI reference to determine the amount or increasing the base salary or allowances.
- Enabling establish rules of involvement of the minimum wage in non-state rules and agreements of a private nature. (Art.13 RD-ley 28/2018)
- Postpones the entry into force certain provisions of the Statute Law 20/2007 of self-employment in all matters relating to self-employed persons exercising their part-time work. Without putting a deadline postponement.
- Collective agreements may establish compliance with relevant clauses normal retirement age provided that certain conditions are met.