The flat rate of 60 euros for new freelancers under and over thirty years we comment on this text contemplating requirements, amount in 2019 of the monthly fee for self-employed during the first year, reductions by sections, as well as the changes introduced by the Law of Urgent Reforms of Autonomous Work, among which highlights the extension to twenty-four months, the first twelve to 50 euros from January 1, 2018.

What is the flat rate
The flat rate for self-employed workers is a measure to boost self-employment, which consists in paying a reduced monthly fee to Social Security as a self-employed person. A measure introduced in 2013 that has helped many new self-employed to take their first steps, but has also generated great controversy.
For all these reasons, the Government, in 2019, makes the flat fee more expensive after the last and most recent Autonomous Law, whose final approval was made in October 2017, will plan the extension of the first installment of this bonus for new self-employed workers. as of January 1, 2018 from the current six months to one year.

1. What is the flat rate for self-employed

The flat rate for freelancers consists of the monthly payment of 50 euros to the Social Security instead of the 283,30 euros that constitute the minimum monthly payment at present. It has had a great acceptance, since according to data from the Ministry of Employment since its implementation and until 2018 have benefited from the flat rate more than 1,200,000 new self-employed, so it can be said that it has had an important impact on the support for self-employment and new entrepreneurs.
Initially, it was approved only for children under 30 years of age, but due to the strong reaction among the self-employed group, the government extended its application to all new self-employed workers, regardless of their age, which came into force on September 28, 2013 with the publication in the BOE of Law 14/2013 of September 27, of support for entrepreneurs and their internationalization.
Its usefulness as an incentive measure for self-employment meant that in 2018 the first tranche of this bonus would be extended up to one year, as it is included in the last Autonomous Law passed on October 11, 2017 in the Senate. In section four of this article you can find more information about it.
In addition, the extension of the flat rate from one to two years during the first tranche for new self-registered residents in municipalities with less than 5,000 inhabitants is also recently approved.
However, the flat rate, still in force, seems to be numbered, as at the end of 2018 the Executive, with figures in hand, announced that at the end of the enjoyment of the flat rate, many self-employed workers are unsubscribing. activity. Presumably, the flat rate will change with the system of quotation by real income that is about to arrive in 2019. But the most striking bonus is still valid.
How to request the flat rate?
If you are going to sign up as a freelancer soon and meet the requirements to access the flat rate, you can do it without problem by requesting it from the Social Security at the moment of signing up for freelancers. Contact an advisor to process this process.

2. Flat rate requirements for self-employed

The Royal Decree Law 4/2013 of February 22 of measures to support the entrepreneur and stimulate growth and job creation introduced the flat rate for children under thirty years.
Since then the legislation has undergone several changes (Law of Entrepreneurs, Law of Promotion of Autonomous Work) that have been eliminating some of the initial requirements (under thirty years, not employing employed workers), leaving the following requirement:

  • Not having been registered as self-employed in the last two years (three if the bonus was previously enjoyed). The Law of Urgent Reforms of Autonomous Work shortened the term of five to two years for new self-employed workers, with the exception of the self-employed worker who maintains the original requirement of five years.

In addition, the final concession is at the discretion of the General Treasury of the Social Security, which in practice gives rise to two additional requirements based on their interpretations:

  • Not being the administrator of a mercantile company.
  • Not being a self-employed collaborator (special regime for family members of the self-employed).

It should also be pointed out that in the case of worker cooperatives it is possible to apply for the flat rate.

In the case of pluriactivity between self-employment and third-party work, the Law of Entrepreneurs introduced a new bonus of 50% of the self-employed quota for those cases, the self-employed being able to choose between the flat rate and the multi-activity bonuses.

It should be noted that with the elimination of the requirement not to hire workers, the flat rate is no longer exclusively dedicated to new freelancers and freelancers without contracted workers, which had limited its impact and prevented those entrepreneurs with projects of a certain scope from benefiting. which is necessary to hire staff.

Flat rate requirements for new self-employed people from municipalities with less than 5,000 inhabitants

Added to all the above, the new self-employed who want to enjoy the flat rate for residing in a municipality with less than 5,000 inhabitants have to meet these additional conditions:

  • Be registered in a municipality with less than 5,000 inhabitants according to the data offered by the municipal register at the time of registration as a self-employed person in Social Security.
  • Make new registration in the RETA from August 1, 2018. This means that the measure is not retroactive but applies from the start of the General State Budget 2018 where the incentive is contemplated.
  • Complete the registration in the Treasury with the address where the activity will take place. In this way, the Administration can also confirm the population of the municipality that gives the right to this bonus for the self-employed quota.

3. Amount of the flat rate for self-employed workers in 2019

The amount of the flat rate varies throughout the first months of activity, establishing three tranches of reduction on the minimum contribution base and the minimum contribution rate, including the temporary capacity:

  • First 12 months: in 2019, 60 euros right from the minimum quota for common contingencies or an 80% bonus in case of quoting for bases higher than the minimum established (944.40 euros).
  • Months 12 to 18: 50% reduction of the minimum quota for common contingencies during the second semester. The fee amounts to 141.65 euros per month.
  • Months 18 to 24: 30% reduction of the minimum quota for common contingencies during the following semester. The fee amounts to 198.31 euros.
  • Months 24 to 36: 30% bonus of the minimum fee for common contingencies only for new self-employed workers under 30 years old and autonomous workers under 35 years of age. The fee amounts to 198.31 euros.

You must request the flat rate at the time of signing up for freelancers. This flat rate of 60 euros, as of January 1, 2019 includes common contingencies (51.50 euros) and professional contingencies (8.50 euros) in the quotation of the new self-employed but leaves out the cessation of activity and professional training.

3.1 Amount of the flat rate for new self-employed persons from municipalities with less than 5,000 inhabitants in 2019

  • First 24 months: in 2019, 60 euros fair of the minimum quota for common contingencies or an 80% bonus in case of quoting for bases above the minimum established (944.40 euros).
  • Months 24 to 36: 30% bonus of the minimum fee for common contingencies only for new self-employed workers under 30 years old and autonomous workers under 35 years of age. The fee amounts to 198.31 euros.

In case of persons with disabilities, victims of gender violence or victims of terrorism

  • First 24 months: in 2019, 60 euros fair of the minimum quota for common contingencies or an 80% bonus in case of quoting for bases above the minimum established (944.40 euros).
  • Months 24 to 36: 50% bonus of the quota minimum fee for common contingencies until completing a maximum period of five years from the date of registration. The fee to pay is 141.65 euros.

4. News of the flat rate in 2019

In January 2019, the flat rate is maintained for new self-employed workers but it increases its quota from 50 to 60 euros for one year as of January 1, 2019, both for the new registrations in the Special Regime for Autonomous Workers and for those who already enjoyed the flat rate before January 1, 2019. This cost includes coverage for common contingencies (51.50 euros) and professional contingencies (8.50 euros) but excludes the cessation of activity and training.
Self-employed workers who, as of December 31, 2018, were enjoying the flat rate, must make a compulsory contribution as of January 1, 2019 due to professional contingencies, although this obligation does not extend to the cessation of activity and professional training . Of course, in the case of self-employed workers who, as of December 31, 2018, had coverage for termination protection, they will continue with it. In this case, you must also quote for Professional Training.
The increase experienced in 2019 comes just one year after the measures contemplated in the Law of Urgent Reforms of Autonomous Work on the flat rate were put in place.

5. Changes in the Autonomous Work Reform Law and the General Budgets in 2018

In addition, on October 11, 2017 the law of Urgent Reforms of Autonomous Work was approved unanimously in the Senate, which includes the following novelties:

For new self-employed workers, measures that came into effect in January 2018:

  • Extension to 24 months flat rate for new self-employed with the following sections: 12 months at 50 euros, 6 with a reduction of 50% of quota (139.43 euros) and other 6 with a reduction of 30% (quota of 195, 24 euros).
  • Reduction of access requirements: the conditions are relaxed, reducing the term without quoting in self-employed workers to two years instead of five as is now required.
  • Self-employed who undertake for the second time: the door is opened for them to benefit again from the flat rate as long as they have spent three years of absence in the Special Regime of Autonomous (RETA).

For autonomous mothers:

  • Flat rate for autonomous mothers who, having ceased their activity, resume their business within two years after the cessation. It is an exception so that they do not have to wait until they have been two years since they were autonomous for the last time. As of January 1, 2019, autonomous mothers who want to enjoy this flat rate of 60 euros should cease their activity as previously required.

In addition, Public Accounts 2018 planned to extend the flat rate for autonomous small-town municipalities for one more year in order to promote employment in rural environments. This measure, subject to the approval of the General State Budgets of 2018, is aimed at self-employed entrepreneurs from towns of less than 5,000 inhabitants.

6. Flat rate for freelancers who hire

Finally, the Law of Promotion of Autonomous Work, approved in October 2015, fell short of expectations since, although it is true that several changes were included relative to the Flat Rate, which mainly benefit the new self-employed who hire personnel, it was not extended to the corporate self-employed.

The modifications introduced by said Law were as follows:

a) Self-employed people who hire staff: The hiring of workers by a self-employed person ceases to be grounds for exclusion from the Flat Rate.

Important: The self-employed who operate through a company or society can not enjoy the bonus if they hire staff.

b) Rounding off the amount of the first 6 months: the quota for common contingencies of this flat rate is set at 50 euros exact during the first six months.

c) Persons with disabilities, victims of terrorism and gender violence: the period in which they can benefit from 50 euros is extended to 12 months.

d) Corporate Autonomous: After the controversy caused by the exclusion of the Flat Rate of the new self-employed who form a company, and although it had been advanced that thanks to the new regulations the corporate self-employed could also enjoy this bonus of 80% in their Social Security contributions, finally the Autonomous Labor Promotion Law did not include this measure.

The Law of Urgent Reforms of Autonomous Labor of October 2017 does not contemplate the extension of the flat rate to autonomous companies.

For Andalusia

The most significant measures of this initiative are the extension to 24 months of the flat rate of 60 euros per month for the self-employed and the creation of a super-reduced tariff of 30 euros for under 30s and for rural women living in municipalities Andalusians of less than 5,000 inhabitants.
The new regulations, which will begin to be drawn up in 2019, will include individual aid to cover the difference between the fee that the self-employed person should pay during the second year – the first is for the State – up to 60 or 30 euros of the flat rate.

Only workers who register as freelancers when the order is published are eligible for this plan, which excludes those who are already benefiting from the one-year flat rate.

The Junta de Andalucía calculates that the aid could reach more than 5,000 self-employed workers per year.

In any case, it will be safely throughout the first half of this year.

In addition, the Board’s program also plans to extend to two years both the flat rate of 50 euros currently enjoyed by agricultural entrepreneurs and the 60 euro rate for women who return after maternity.