Recently, shortly before the start of the summer holidays, the Congress of Deputies unanimously approved the New Self-Employed Law of 2017. In this way, the constant requests that demanded the adoption of a whole series of measures aimed at favoring the multiple self-employed workers who have emerged as entrepreneurs after the crisis and who advocated that their payments derived from the income statement be reduced.
With this Law of Urgent Reforms of Self-Employment, the Government intends to promote the creation of entrepreneurial employment,not only facilitating paperwork and avoiding the much hated and feared bureaucratic obstacles, but also granting aid for Self-employed Spaniards of an economic type.
Main Novelties of the New Law of Self-Employed
Employment of family members with disabilities
Among many modifications introduced by this law, we can mention the possibility that employed workers can hire their children as long as they have some type of recognized disability.
As in many areas, not only in employment, the Government seeks to achieve real equality between disabled people and those who are not, trying to make the former as easy as possible.
Hence, this new law on the self-employed also improves the conditions of entrepreneurship for workers with disabilities; always obviously legally recognized disability.
Accident “in itinere”
Another important novelty to take into account is the inclusion of the accident in itinere,thus equating this sector with employees.
It should not be forgotten that an accident of this type always has the condition of an accident at work and, therefore, professional, which means that the disability pension while on leave is slightly higher, since the base of professionals is applied and not that of commons. Possibility that until this moment was vetoed for the self-employed.
Flat rate for self-employed women
In order to encourage the birth rate and therefore maternity, with the new law of self-employed workers who join their trade after maternity leave will have a flat rate of 50 euros exclusively for self-employed women.
In this way, during the first months after returning to work, they will not be able to worry so much about meeting objectives with which to cover their debts.
In order to facilitate the reconciliation of work and family,the new law provides for bonuses for the self-employed, thus 100% of the quota will be subsidized for twelve months for the care of minor or dependent children. Again the dependency must be legally recognized.
Facilities to register and unsubscribe per year
Another of the measures collected to promote this type of work is the possibility that the self-employed change their situation from high to low and vice versa, up to three timesa year, to thus pay only at those times of the year in which they really have activity and therefore income.
Reduction of the quota of self-employed
Currently, the new self-employed enjoyed an initial bonus during the first 6 months of activity, having to pay only the amount of 50 euros.
However, with the new law of self-employed the flat rate of 50 euros is extended until the first year of activity; granting the self-employed even more facilities. In fact, you can benefit from this discount if, after unsying, you re-register after only 2 years, and not 5 as with the previous law.
It is also important to know that with the regulations recently approved in the Lower House, the possibility of applying deductions in the declaration for expenses derived from water, electricity and telephone supplies for the self-employed who work from homeis regulated for the first time and expressly.
While it is true that the deduction cannot be complete, since it is only allowed to apply it in 20% of the expense, itis already an advance.
It should not be forgotten that many of the self-employed, precisely to reduce expenses, do not have a work center and develop their professional activity from home.
Continuing with the deductions, another important regulation in the law is the possibility of deducting up to 26.67 euros per day for maintenance and allowances; provided that it is obviously possible to prove in a reliable way the realization of that expense. In the case of being made abroad, the tax deduction is extended to 48.08 euros.
When does the new regulations governing the activity of the self-employed come into force?
Taking into account the system set out in the Constitution for the adoption of laws, it is still necessary that the Law of Urgent Reforms for Self-Employment be approved by the Senate, to later return to Congress and finally be approved, promulgated and published in the Official State Gazette.