Currently, without reductions or bonuses, the quota for self-employed corporate members for 2020 is 367.84 euros per month, provided that it is quoted at the minimum base
Amount of the flat rate for a car in 2020
- First 12 months: 80% bonus on the minimum base in case of quoting for bases higher than the minimum established (944.40 euros). The quota is 60 euros per month
- Months 12 to 18: 50% reduction of the minimum quota for common contingencies during the second semester. The quota is 141.65 euros per month.
- Months 18 to 24: 30% reduction of the minimum quota for common contingencies during the second semester. The quota is 198.31 euros.
- Months 24 to 36: 30% discount on the minimum quota for common contingencies only for our self-employed workers under 30 years of age and self-employed workers under 35 years of age.
If the payment is not made within the regulatory period, the fee will be increased by 10% and interest will be charged from the end of the period and the interest rate for late payment will be the legal interest on the money in force at that time.
Requirement of the flat rate for self-employed
- I have not been registered as an autonomous worker in the last two years (three in the case that I was previously eligible for a bonus), with the exception of the autonomous worker who has maintained the original requirement of five years.
Furthermore, the General Treasury of Social Security has the final decision to grant two additional requirements based on its interpretation:
- Not to be an administrator of a commercial company.
- Not to be an autonomous collaborator (special regime for family members of the autonomous).
Requirements for the flat rate for our self-employed in municipalities with less than 5,000 inhabitants
In addition to all the above, our autonomous communities that usually benefit from the flat rate for residing in municipalities with less than 5,000 inhabitants must comply with these additional conditions:
- To be registered in a municipality with less than 5,000 inhabitants in accordance with the data offered by the municipal father at the time of registration as a self-employed person in Social Security.
- Register new registration to RETA. Remember that if you decide to register online with Infoautonomous, you will be responsible for registering with Social Security and Hisenda at the same time as your business’ tax management.
- Registering with Hisenda is the same as the address where you will carry out your activity. This way, the Administration can also confirm the population of the town that gives right to this bonus of the autonomic quota.
Young self-employed joining RETA
- Women under 35 and men under 30 are entitled to a reduction on the common contingency fee for 12 months following the end of the flat rate, which is the date of registration, equivalent to 30% resulting from applying the minimum rate in force (29.80%) to the minimum base rate of this scheme.
- In these cases the total duration of the flat rate will be 36 months without interruption.
Low temporary rate for maternity, paternity and similar situations
- This bonus is intended for the period of rest of the autonomous person motivated by situations of maternity, paternity, adoption, acclimatization, risk during pregnancy or during breastfeeding.
Family and Professional Reconciliation
- A 100% discount for one year for children under the age of ten or dependents: in this case, the discount is subject to the hiring of a worker.
- Flat rate for autonomous seas that have ceased their activity, as stipulated from 1 January 2019, will be incorporated into the activity within two years of the end of the low season.
After the last legislative modifications of the Entrepreneurs’ Law, the bonuses for the disabled self-employed with a degree of disability equal to or higher than 33%, are as follows
Handicapped people with a flat rate:
- First 12 months: Reduction to 60 euros per month for the quota for common contingencies, including the temporary disability in the case of opting for the minimum rate. In case of higher quotations, the reduction will be 80% of the quota.
- Months 13 to 60: Independently of the base of triad of quota, it is possible to apply a bonus of 50% on the quota for common contingencies, including the temporary disability, during 48 months in order to complete a maximum period of 5 years from the date of registration.
Autonomous collaborators (family members)
- They will receive a 50% discount for 18 months, and 25% for 12 months, of the quota resulting from the application of the corresponding rate of the current quotation on a minimum basis.
- The purpose of this measure is to encourage the trading of family members of the autonomous communities, mainly spouses and children, who are not currently trading at all, and to work in family businesses due to the economic difficulties that the crisis has caused many small businesses.
- Other situations with reduced quota
Although they are not bonuses as such, there are other special situations in which the quota of the autonomic can be lower:
- Multi-employer partnerships: The entrepreneurship law will also introduce a new 50% bonus for our multi-employer partnerships, provided they cause initial registration as a partnership. Moreover, the self-employed who, because of their work to account for other developments simultaneously, have been quoted in 2019, in respect of common contingencies, in a regime of multiple activity for an amount equal to or greater than 12.215,41 euros, tindran dret a una devolució de l’50 % de l’excés en què les seves cotitzacions ingressades superin l’esmentada quantia, amb el topall de el 50% de les quotes ingressades en el Règim Especial. . From 2018 this refund will be automatically applied without the need to submit an application, as provided for in the Law on Urgent Reforms of the Self-Employed.
- Self-employed workers who sell their products on the street or at home: they can apply for a minimum monthly fee of 944.40 euros.
- Self-employed workers over 65: Self-employed workers who are 65 years of age or older and have been registered for 37 years, or who are 65 years of age or older and have 10 months and at least 37 years of paid contributions, are exempt from paying Social Security contributions, except for temporary disability and professional contingencies, in accordance with Article 311.1 of the General Law on Social Security.