Labor developments of the General State Budget Law for the year 2018
27/07/2019
We inform you of the main WORK NEWS, especially in matters of Social Security contributions, included in Law 6/2018 of the General State Budget for the year 2018, published in the BOE of July 4, 2018.
The duration of the paternity leave will be 5 weeks from 05-07-2018 and will be enjoyed uninterruptedly except for the last week of the period of time to which it is entitled, which, after agreement between employer and worker, can be enjoyed independently at another time during the nine months following the date of birth of the child, the court ruling or the administrative decision.
Postponement of the entry into force of some precepts of Law 20/2007 of the Statute of autonomous work, in all matters relating to self-employed workers who work part-time, without specifying any date.
Law 6/2018 of the PGE establishes the bases and types of contribution Social Security, unemployment, protection for cessation of activity, FOGASA and FP that are applicable as of August 1, 2018.
In general, it maintains the same bases and types of contribution as established by Order ESS / 55/2018, but with the following new features:
The maximum limit of the contribution base in each of the Social Security schemes is set at € 3,803.70 / month from 01-08-2018, which represents an increase of 1.4%.
The maximum contribution bases of the General Scheme, regardless of the professional category and contribution group, will be from 08/01/2018 to € 3,803.70 per month or € 126.79 per day (+ 1.4%).
In the special system for home employees, the monthly payments and contribution bases of the scale will be updated until the year 2023 in a similar proportion to the increase experienced by the SMI. It will be from 2024 when the bases for common and professional quotes will be determined with the same rules of the general regime, without the quote may be lower than the minimum base that is established legally.
In the special scheme of self-employed workers (RETA), from 1 August 2018, the minimum contribution base will be 932.70 eurosmensuals, which represents an increase of 1.4%. Until July 31 is € 919.80 / per month. The minimum and maximum contribution bases that can be chosen based on age are also increased by the same percentage. The maximum quota base established at € 3,803.70 / month (until 31-07-2018 is € 3,751.20 / per month).
The minimum base of the company's autonomous and self-employed worker with 10 or more employees remains at € 1,199.10
In the Special Scheme for Self-Employed Workers, from August 1, 2018, a contribution rate of 18.75% applicable to the compulsory coverage contingencies, when the worker has opted for a contribution base from € 932.70 / month and € 1,119.30 / month. If the worker has chosen to choose a contribution base greater than € 1,119.30 / per month, the amount that exceeds the latter will apply the contribution rate of 26.50%.
A new economic support for young people with low training is established, registered in the National System of Juvenile Guarantee that subscribe a contract for training and learning. The periodic payment of the financial aid will be realized by the Public Service of State Employment. It will enter into force in the month of August of 2018, and it will be extended while the Youth Employment Initiative is in force.
Companies, including self-employed workers, who turn indefinitely into full-time contracts for training and apprenticeships subscribed with young people who are beneficiaries of the new economic aid accompaniment, either at the end of their initial duration, or at the The completion of each of the subsequent extensions, until reaching the maximum legally required duration for this type of contracts, will be entitled to a discount on corporate fees for contingencies common to the Social Security of € 250 per month (€ 3,000 / year), for a period of 3 years. The workers or cooperative members of the cooperatives and labor societies, as well as the insertion companies, who may turn those contracts into indefinite when they are subscribed with workers in a situation of social exclusion may also be beneficiaries.
In order to encourage the autonomous employment of small municipalities, it regulates specifically the reductions in the Social Security contributions of self-employed or self-employed workers ("flat rate") who reside and develop their activity in a municipality with Less than 5,000 inhabitants, with effects from August 1, 2018:
Self-employed or self-employed workers who have been affiliated or have not been registered in the 2 years immediately prior to RETA, will be entitled to a reduction in the contribution for common contingencies, including temporary incapacity, which will be fixed in the amount of 50 euros per month during the 24 months immediately following the date of effects of the registration, in the case that they choose to quote for the minimum base that corresponds to them.
Alternatively, those who opt for a contribution base that exceeds the minimum corresponding to them, behave during the first 24 months immediately following the date of effects of affiliation, a reduction of 80% on the quota for common contingencies, with the quota being to reduce the result of applying to the minimum contribution base that corresponds to the minimum rate of contribution valid in each moment, including temporary incapacity.
It also establishes a specific regulation of the reductions in Social Security quotas ("flat rate") of people with disabilities, victims of gender violence and victims of terrorism who establish themselves as self-employed or self-employed workers who reside and develop Its activity in a municipality with less than 5,000 inhabitants, which in addition implies an extension of its duration.
The amounts of the IPREM, the public indicator of multiple-income income, are maintained.
For any clarification or extension, you can contact our office.
Yours faithfully,
The duration of the paternity leave will be 5 weeks from 05-07-2018 and will be enjoyed uninterruptedly except for the last week of the period of time to which it is entitled, which, after agreement between employer and worker, can be enjoyed independently at another time during the nine months following the date of birth of the child, the court ruling or the administrative decision.
Postponement of the entry into force of some precepts of Law 20/2007 of the Statute of autonomous work, in all matters relating to self-employed workers who work part-time, without specifying any date.
Law 6/2018 of the PGE establishes the bases and types of contribution Social Security, unemployment, protection for cessation of activity, FOGASA and FP that are applicable as of August 1, 2018.
In general, it maintains the same bases and types of contribution as established by Order ESS / 55/2018, but with the following new features:
The maximum limit of the contribution base in each of the Social Security schemes is set at € 3,803.70 / month from 01-08-2018, which represents an increase of 1.4%.
The maximum contribution bases of the General Scheme, regardless of the professional category and contribution group, will be from 08/01/2018 to € 3,803.70 per month or € 126.79 per day (+ 1.4%).
In the special system for home employees, the monthly payments and contribution bases of the scale will be updated until the year 2023 in a similar proportion to the increase experienced by the SMI. It will be from 2024 when the bases for common and professional quotes will be determined with the same rules of the general regime, without the quote may be lower than the minimum base that is established legally.
In the special scheme of self-employed workers (RETA), from 1 August 2018, the minimum contribution base will be 932.70 eurosmensuals, which represents an increase of 1.4%. Until July 31 is € 919.80 / per month. The minimum and maximum contribution bases that can be chosen based on age are also increased by the same percentage. The maximum quota base established at € 3,803.70 / month (until 31-07-2018 is € 3,751.20 / per month).
The minimum base of the company's autonomous and self-employed worker with 10 or more employees remains at € 1,199.10
In the Special Scheme for Self-Employed Workers, from August 1, 2018, a contribution rate of 18.75% applicable to the compulsory coverage contingencies, when the worker has opted for a contribution base from € 932.70 / month and € 1,119.30 / month. If the worker has chosen to choose a contribution base greater than € 1,119.30 / per month, the amount that exceeds the latter will apply the contribution rate of 26.50%.
A new economic support for young people with low training is established, registered in the National System of Juvenile Guarantee that subscribe a contract for training and learning. The periodic payment of the financial aid will be realized by the Public Service of State Employment. It will enter into force in the month of August of 2018, and it will be extended while the Youth Employment Initiative is in force.
Companies, including self-employed workers, who turn indefinitely into full-time contracts for training and apprenticeships subscribed with young people who are beneficiaries of the new economic aid accompaniment, either at the end of their initial duration, or at the The completion of each of the subsequent extensions, until reaching the maximum legally required duration for this type of contracts, will be entitled to a discount on corporate fees for contingencies common to the Social Security of € 250 per month (€ 3,000 / year), for a period of 3 years. The workers or cooperative members of the cooperatives and labor societies, as well as the insertion companies, who may turn those contracts into indefinite when they are subscribed with workers in a situation of social exclusion may also be beneficiaries.
In order to encourage the autonomous employment of small municipalities, it regulates specifically the reductions in the Social Security contributions of self-employed or self-employed workers ("flat rate") who reside and develop their activity in a municipality with Less than 5,000 inhabitants, with effects from August 1, 2018:
Self-employed or self-employed workers who have been affiliated or have not been registered in the 2 years immediately prior to RETA, will be entitled to a reduction in the contribution for common contingencies, including temporary incapacity, which will be fixed in the amount of 50 euros per month during the 24 months immediately following the date of effects of the registration, in the case that they choose to quote for the minimum base that corresponds to them.
Alternatively, those who opt for a contribution base that exceeds the minimum corresponding to them, behave during the first 24 months immediately following the date of effects of affiliation, a reduction of 80% on the quota for common contingencies, with the quota being to reduce the result of applying to the minimum contribution base that corresponds to the minimum rate of contribution valid in each moment, including temporary incapacity.
It also establishes a specific regulation of the reductions in Social Security quotas ("flat rate") of people with disabilities, victims of gender violence and victims of terrorism who establish themselves as self-employed or self-employed workers who reside and develop Its activity in a municipality with less than 5,000 inhabitants, which in addition implies an extension of its duration.
The amounts of the IPREM, the public indicator of multiple-income income, are maintained.
For any clarification or extension, you can contact our office.
Yours faithfully,