In general, and as of January 1, 2019, workers included in the Special Scheme for Self-employed or self-employed (STRAIGHT) They will be obliged to pay contributions for common contingencies, contingencias profesionales, protection for cessation of activity and vocational training.

The contribution rates RETA will be, from January 1, 2019, the following:

For common contingencies, 28.30%.

For professional contingencies, 0.9%, 0.46% which corresponds to the contingency of temporary disability and 0.44 to permanent disability and death and survival. In 2020 it will be 1.1% and 1.3% in 2021.

For cessation of activity0.7%. In 2020 it will be 0.8% and 0.9% in 2021.

By vocational training, 0.1%

Coverage of the contingencies of accident and occupational disease, cessation of business and vocational training, shall not be mandatory in the case of union members included in the RETA that have a complementary to the public system Interco welfare system, which has the authorization of Social Security to assist in the management of the economic benefit of IT and give protection by the aforementioned contingencies, with reaches at least equivalent to the RETA regulated.

who make compatible retirement and self-employment, and those aged 65 years or older quoted certain years, will be obliged to contribute in the RETA only by temporary incapacity and professional contingencies.

Workers in the scope of RETA They must formalize coverage the protective action for professional contingencies, temporary disability and cessation of activity with a mutual collaborator with Social Security, must choose the same mutual collaborator for all protective action indicated.

Self-employed RETA incorporated prior to January 1, 1998 and who have chosen to maintain protection for the economic benefit for temporary disability with the managing body, they must choose a mutual Social Security collaborator in the within three months from 01.01.2019, taking effect from 1 June 2019. While that option occurs, will continue to manage the provision for cessation of activity of these self-employed Public State Employment Service and professional contingencies will be covered by the National Institute of Social Security.


During 2019, the maximum base increased by 7% (€ 4070.10 / month). The minimum base increased by 1.25%, establishing the amount of the applicable minimum base generally in 944,40 € monthly. The minimum base corporate autonomous and autonomous with 10 or more workers It is also increased 1.25%, the amount being in 1.214,10 € monthly.

Self-employed, to January 1, 2019, have 47 years old, If your contribution base is less to 2,052.00 euros per month they can not choose a base amount to 2,077.80 euros higher monthly, unless they exercise their option in this sense before 30 June 2019, or question the surviving spouse of the owner of the business, following the death of this, you had to get in front of it and register for this special scheme in 47 years, in which case there will be no such limitation.

At Special System for Self-Employed Agricultural (SETA) during the year 2019, the maximum contribution base is increased 7% (4070.10 €), and the minimum basis 1.25%. exempted of mandatory coverage for all contingencies, maintaining the same coverage options than before.

Other developments related to the self-employed

Modifica el protection system for cessation of activity self-employed workers. It establishes, in general and from 1 January 2019, mandating its price. It also increases the duration of the providing up to 24 months.

Modifies, from 1 January 2019, the regulation "FLAT RATEof self-employed who choose the minimum contribution base. During the first 12 months immediately following the date of effect of RETA may benefit from a reduction in the contribution for common contingencies that consist of a single monthly fee 60 €, which will include both common contingencies and professional contingencies, exceptions envisaged being delisted for cessation of activity and vocational training. 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 of the benefits of trading shall quote for all protected contingencies.

However, self-employed workers a 12.31.2018 they were already applying the price increases and reductions quota, Must necessarily quote from that date by professional contingencies and not suspended business activities or vocational training. Those who were listed for protection for cessation of activity continue with the same and They must also necessarily contribute for vocational training. Those who have opted for the minimum contribution will apply, from 1 January 2019, the new quota 60 €.

The self-employed agricultural included in the ARROW also they feature "FLAT RATE". In case you choose to contribute for the minimum base, may benefit from a reduction in the contribution for common contingencies during the first 12 months immediately following the effective date of discharge, consisting of a single monthly fee 50 €, corresponding to common contingencies, leaving these workers exceptions envisaged to contribute for cessation of activity and vocational training.

increases The amount of the "flat rate" established for self-employed (RETA or group first quote RETMAR) to return to an activity on their own within two years immediately following the effective date of cessation of activity for maternity, adoption, custody for adoption, foster care and guardianship, being established share for common contingencies and professional contingencies in the amount of 60 € monthly, during the 12 months immediately following the date of return to work, provided they choose to contribute for the minimum base established.

Establishes a new Serious offense in order to prevent the figure of "false self". Communicate down under a social security for employees despite continuing the same work activity or maintain identical service delivery, using an unduly high in a regime of self-employed. This offense is punishable by more of 3,126 euros 10.000 euros.

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