If you are a self-employed worker or have an SME, and you are not aware of the latest benefits and social coverage that you can enjoy, this post interests you, since below we will review the main news for self-employed and SMEs in 2019,especially in terms of contributions.

Because although we are already fully immersed in 2019, it is possible that the latest changes that directly affect self-employed workers, small and medium-sized enterprises are not yet in the know or have not yet been assimilated. If this is your case, pay attention and take note.

Increase in the minimum contribution base

The first novelty to be highlighted is the increase in the minimum contribution base by 1.25%, together with a contribution rate of 30%, which also includes a series of new social coverages.

That said, the minimum contribution base of self-employed workers goes from 932.70 euros in 2018, to 944.40 euros that must be paid since last January 1, 2019.

A rise that supposes an increase of 53 euros per year in the quota of self-employed,which currently stands at 283.30 euros per month.

New flat rate for freelancers

flat rate for freelancers
what good results it has offered in recent years, getting that 1,400,000 self-employed have been registered in the RETA – it remains, but it goes from 50 euros per month during the first year, to the 60 euros that must be paid at present.

The conditions to be able to benefit from this flat rate for self-employed continue to be the same as in 2018, being necessary to be under or over thirty years ofage, and in the case of a initial registration,or you have not been registered in the RETA in the last two years, or three if you have already been a beneficiary.

From the first year and until the following six months,the self-employed under the flat rate for self-employed will enjoy a reduction of the total fee of 50%, paying an amount of 141.65 euros per month.

Until the second year, the quota would be 198.31 euros per month,while between the second and third years, self-employed workers will enjoy a reduction of 30%.

Detection of false self-employed

2019 has started with new measures for the control of false self-employed, a figure that has increased enormously, especially in different sectors.

All those false self-employed, as well as companies that decide to opt for this contracting model, could be punished with a fine of between 3,126 euros and 10,000 euros.

Increase in the Minimum Interprofessional Wage (SMI)

Another of the most outstanding novelties for self-employed and SMEs of 2019, is the increase of the Interprofessional Minimum Wage

to 900 euros. This is an increase of 22% compared to 2018, when the SMI stood at 735.90 euros.

This is a novelty that especially affects SMEs and freelancers with contracted employees,with a floor of less than 900 euros.

This increase in the SMI will also affect the minimum contribution base of workers in the General Scheme, which goes from 856.60 euros to 1,050 euros.

Exemption from personal income tax from maternity benefits

Since January 1, 2019, maternity leave benefits are exempt from Personal Income Tax.

This means that all those mothers and fathers who have received a maternity or paternity leave benefit will not have to declare them and no type of withholding will be applied to them.

Likewise, the Tax Agency informed that during the first months of 2019, it will retroactively return the benefits received for births from 2014 to December 2018.

Increase in pensions

The Council of Ministers also approved an increase in pensions of between 1.6% and 3%, for those minimum and non-contributory pensions, as well as the linking of these increases to the Consumer Price Index (CPI).

This measure particularly affects retired self-employed workers, who have an average pension of barely 650 euros. A figure almost 500 euros lower than the pension of workers who have contributed in the General Scheme.

Appearance of model 179

Form 179appears, whose presentation will be totally mandatory for those intermediaries between owners and tenants of holiday homes.

It is a model that directly affects holiday rentals through platforms such as Airbnb,

but not conventional tourist accommodation, which already has its own regulations.



These are the main novelties for freelancers and SMEs of 2019,which it is important to take into account to take advantage of the different advantages they offer.

If you have any questions related to any of these novelties, you already know that you can consult our team of professional advisors of AYCE Laborytax. We will be happy to assist you.