Medidas sobre recaudación y cotización

The General Treasury of the Social Security reviews the novelties introduced by the latest Royal Decrees Law published in 2018 in labor and Social Security matters (RDL 26/2018 and RDL 28/2018) and clarifies the actions that must be carried out in terms of affiliation and contributions.

RED News

The Social Security RED Newsletter of January 2019, reviews the latest measures approved in labor and Social Security matters.

I. Royal Decree Law 28/2018 on the revaluation of pensions and other urgent measures in social, labour and employment matters

(a) Employed persons in the GeneralSocial Security Scheme:

1. During 2019 the maximum limit and the maximum contribution base is set at 4,070.10 €/month (RDL 28/2018 art.3).

2. The application of the system of reduction of contributions for professional contingencies
(bonus prevention)
for contributions generated in 2019 is suspended (RDL 28/2018 disp.adic.3ª).

3. For settlements equal to or after January 2019 in the Special System for the handling and packaging of fresh tomatoes for the export,the calculation of quotas according to ton of fresh tomato packaged in the business contribution for all contingencies ceases to apply, and the contribution must be made in accordance with the general provisions for the General Social Security Regime (RDL 28/2018 disp.adic.4ª). This modification requires the following actions to be carried out:

  • in the field of affiliation: you must request a Contribution Account Code (CCC) with regime 0111-General Regime if you do not have it, and register the workers in it with real date of registration 01-01-2019, prior withdrawal in the CCC with regime 0134- Special system fresh tomato with real date of withdrawal 31-12-2018.
  • in the field of contributions and payment of contributions: employers must submit contribution data through the Direct Settlement System in a similar way to other workers of the RGSS, and the modalities of payment of charge on account or electronic payment must be used. Income is rejected through documents TC1/25 of settlements equal to or after January 2019.

During 2019 entrepreneurs will be entitled to a reduction of 80%(Peculiarity/fraction of quota 0303)and a bonus of 10%(Peculiarity/fraction of quota 0103)in the business contribution for common contingencies.

4. With regard to the cases of reduction of the retirement age,the following novelties are established:

  • when it is accompanied by additional contributions:For 2019, the additional contribution for advance of the retirement age of the members of the body of the Ertzaintza is set at 9.90% (8.26% at the expense of the company and 1.64% at the expense of the worker (RDL 28/2018 disp.adic.6ª). The rate set for 2018 for firefighters and members of the local police is maintained, being established in both cases at 10.60% (8.84% by the administration and 1.76% by the worker).
  • when it does not involve additional quotation: railway workers, those included in the Mining Workers’ Statute and air work flight crew must contribute, as of 1 January 2019, for accidents at work and occupational diseases at the rate of 7.15% (3.45% for TD and 3.70% for IMS). In these cases, the Contribution Account Codes where workers are to be registered must be identified by the Social Security Administration, so this circumstance must be communicated. The reduction coefficient of the retirement age must be identified in the corresponding field, establishing the following extraordinary periods for this purpose:
    • Workers who are registered from January 1, 2019: until February 26, 2019 as a variation of data with effect from January 1, 2019;
    • Workers who are discharged after January 1, 2019: from the date of discharge to February 26, 2019.

The application of the new type of contribution will be made automatically for the Contribution Account Codes included in the Direct Settlement System being identified by the peculiarity 49 “at and ep contribution types” and quota fraction 76 “IT AT contribution type” and 77 “IMS AT contribution type”. For the Contribution Account Codes of the self-assessment system, the value “Y” must be reported in field 1265 of the DAT segment.

5. The voluntary collaboration of companies in the management of the Social Security, which consisted of directly assuming the payment, at the expense of the company, of the benefits for Temporary Disability derived from common contingencies is extinguished. The affected companies can choose, before April 1, 2019, to formalize the protection of Temporary Disability derived from common contingencies with the same mutual society collaborating with the Social Security with which they have covered the professional contingencies or maintain it with the managing entity. This option must be presented to any Social Security administration.

In the field of contribution,the peculiarities / fraction of quota that until now identified the collaboration now extinguished, will cause low from March 31, 2019 so that the concept 552-Deduction voluntary collaboration will no longer be calculated. In the contribution for Temporary Disability processes initiated before March 31, 2019, these processes must be identified with the PEC 29-IT CC. Collaborating. EXCLUDED 15 DAYS, without the deduction for delegated payment.

6. Contracts for training and apprenticeship are exempt, in any case, from the contribution for vocational training (VET), being the applicable contribution peculiarity 0978 (0979 in case you are the child of a self-employed worker). It also eliminates the possibility of entering into these contracts with people over 25 but under 30.

Where the contract for training and apprenticeship is concluded with trainees working in the public employment and training programs,including the programs of workshop schools, trade houses and employment workshops, as of January 1, 2019, different exclusions in the contribution are distinguished depending on the date of their formalization:

  • before 1 January 2019: are excluded from unemployment and exempt from VET contributions;
  • from 1 January 2019: they are exempt from the VET contribution.

These amendments do not require further action in the field of membership. In the self-assessment system of contributions, the contribution for workers subscribed from January 1, 2019 will be identified by informing the group 4296 in field 1269 of the DAT segment.

7. Once the possibility of concluding contracts linked to an unemployment rate of more than 15%has been abolished, contracts are considered valid of support to entrepreneurs, of formative linkage, microenterprises, projects of young entrepreneurship, first young employment and contracts in practices signed between october 15, 2018 (date of publication of the EPA of the third quarter of 2018 and that reflected an unemployment rate below 15%) and on January 1, 2019, when the possibility of holding them is repealed. The corresponding incentives are also maintained, if any.

8. In temporary contracts of duration equal to or less than 5 days,whose provision of services begins from January 1, 2019, the business quota for common contingencies is increased by 40%. This amendment does not require any action in terms of affiliation. In the field of contribution and settlement of fees in Direct Settlement System and Direct NETWORK, the calculation of the increase in the contribution is made automatically being identified by the peculiarity / fraction of quota 0503. For RED Internet, the user must identify this circumstance in the FAN file by noting the value “C” in field 1120.

Medidas sobre recaudación y cotización

(b) Employed persons

With regard to the quote of employed workers of the Special Agricultural System during periods of activity and inactivity, reproduces article 5 of Royal Decree Law 28/2018.

(c) Household Workers

In the Special System of Domestic Employees,two new tranches are established in the remuneration scale to determine the contribution bases to be applied during 2019. In the last tranche, the contribution base is equivalent to the monthly remuneration, with the limit of the maximum base of the General Social Security Scheme (4,070.10 €/month). The applicable contribution rates and bonuses are unchanged from previous years.

(d) Aspects relating to the self-employed

The amendments introduced by Royal Decree Law 28/2018 in relation to self-employed workers and which affect the following issues are reproduced:

1. Mandatory coverage of all contingenciesand types of contributions applicable, establishing exceptions with certain groups:

  • Workers of the Special System of Self-Employed Agricultural Workers (SETA): voluntary coverage of professional contingencies and cessation of activity.
  • Members of cooperatives that have an inter-cooperative system of social benefits complementary to the public: voluntary coverage of professional contingencies and cessation of activity.
  • Religious of the Catholic Church: voluntary coverage of professional contingencies and cessation of activity.
  • Compatibility of self-employment and retirement: There is no requirement to contribute for cessation of activity or training, professional guidance and promotion of entrepreneurial activity.
  • Beneficiaries of the flat rate: No contribution is required for cessation of activity and VET.
  • Workers in a situation of pluriactivity: They can choose not to contribute by IT CC.

The self-employed must formalize the coverage of the protective action for professional contingencies, TD and cessation of activity with the same Mutual Society collaborating with the Social Security.

2. Modification of the flat rate in the following aspects:

  • the single monthly fee corresponding to the first 12 months is raised from €50 to €60, which includes both common and professional contingencies;
  • the flat rate is extended to those who, being registered in the RETA, have a disability in an equal degree greater than 33%.

3. The bonus for women workers returning to work after having ceased its activity by maternity, adoption, custody for the purposes of adoption, foster care and guardianship will be applied when the reinstatement occurs within 2 years immediately following the effective date of the cessation (before when the reinstatement occurs in the following 2 years).

4. During situations of Temporary Disability,after 60 days in that situation, the payment of the fees for all contingencies corresponds to the mutual, to the managing entity or, where appropriate, to the public service of state employment, with charge to the quotas for cessation of activity. Therefore, the debits that are issued to the worker will not include the contribution corresponding to that period.

Ⅱ. RDL 26/2018, approving emergency measures on artistic creation and cinematography

It establishes the possibility of artists in public performances can continue to be included in the General Social Security Scheme during periods of inactivity, provided that they request it between 1 and 15 January of each year and meet a series of requirements.

Iii. Outstanding regulatory development issues

a) Inclusion in the Social Security System of persons who carry out training practicesin companies, institutions or entities included in training programs, non-labor practices in companies and external academic practices, even if they are not remunerated. It shall enter into force on the 1th of the month following the entry into force of the regulatory development.

The obligations in matters of Social Security will correspond to the company, institution or entity in which the practices are developed, unless through the agreement that is subscribed these obligations are attributed to the educational center. The contribution of training practices without remuneration will be made applying the contribution rules of the contract for training and apprenticeship without obligation to contribute for unemployment, FOGASA and VET.

b) Possibility of signing a special agreementwith the Social Security to compute a maximum contribution of 2 years, in the terms that are determined by regulation, in the following cases:

  • persons who have carried out training practices in companies, institutions or entities included in training programmes, non-work placements in companies and external academic practices before the entry into force of the obligation to integrate them into the Social Security System;
  • who prove an age of between 35 and 43 years and a contribution gap of at least 3 years between October 2, 2008 and July 1, 2018.

Contribution bonuses for self-employed workers

In the following table, you can find different assumptions with the type of bonus/reduction and the time of it.

Assumptions

Bonus/reduction

duration

Flat rate (initial or new high after 2 years of low or 3 years of having been a beneficiary previously) (1)

 

 

in general

 

– 12 first months (24 if you reside and develop your activity in a municipality with less than 5,000 inhabitants): reduction in quota for common contingencies:

  • if you opt for the minimum base: fee of 60 €/month (2)

  • if you opt for higher base: 80% minimum base

– subsequently (not applicable to self-employed persons in municipalities with less than 5,000 inhabitants): reduction/bonus on the quota for common contingencies resulting from applying the contribution rate for common contingencies to the minimum base:

  • 50% reduction over the next 6 months;
  • 30% reduction over the next 3 months;
  • bonus of 30% in the 3 months following the completion of the reduction.
 

24 months

 

Men under the age of 30, or women under the age of 35

 

– 12 first months (24 if you reside and develop your activity in a municipality with less than 5,000 inhabitants): reduction in quota for common contingencies:

  • if you opt for the minimum base: fee of 60 €/month (2)
  • if you opt for higher base: 80% minimum base

– subsequently (not applicable to self-employed persons in municipalities with less than 5,000 inhabitants): reduction/bonus on the quota for common contingencies resulting from applying the contribution rate for common contingencies to the minimum base:

  • 50% reduction over the next 6 months;
  • 30% reduction over the next 3 months;
  • bonus of 30% in the 3 months following the completion of the reduction;

– additional bonus of 30%, in the following 12 months.

 

36 months

Persons with disabilities, victims of gender-based violence and terrorism (3)

– 12 first months (24 if you live and develop your activity in a municipality with less than 5,000 inhabitants): reduction in the contribution for common contingencies:

  • if you opt for the minimum base: fee of 60 €/month (2)
  • if you opt for higher base: 80% minimum base

– 48 following months (for self-employed in municipalities with less than 5,000 inhabitants is applied after the initial 24 months, for a maximum of 36 months): 50% bonus on the quota for common contingencies resulting from applying to the minimum base the contribution rate for common contingencies.

 

5 years

Enrolled in the National Youth Guarantee System

– 12 first months (24 if you reside and develop your activity in a municipality with less than 5,000 inhabitants): bonus quota for common contingencies:

  • if you opt for the minimum base: fee of 60 €/month (2)
  • if you opt for higher base: 80% minimum base

– subsequently (not applicable to self-employed persons in municipalities with less than 5,000 inhabitants): bonus on the quota for common contingencies resulting from applying to the minimum base the contribution rate for common contingencies:

  • 50% during the following 6 months;
  • 30% during the following 3 months;
  • 30% in the 3 months following the completion of the reduction;

– additional bonus: 30%, in the following 12 months.

 

36 months

Self-employed people in Ceuta and Melilla in certain sectors (4)

Bonus of 50% of the fee for common contingencies.

indefinite

Periods of leave for maternity,paternity, adoption, custody for the purpose of adoption, foster care, risk during pregnancy or during breastfeeding of at least 1 month’s duration

Bonus of 100% on the quota resulting from applying to the average base of the previous 12 months the mandatory contribution rate in the RETA (5)

During the rest period

Return to self-employment within 2 years of cessation of activity due to maternity, adoption, custody for the purposes of adoption, foster care and guardianship

Bonus in the quota:

  • if you opt for the minimum base: flat rate 60 €/month for common and professional contingencies (2);
  • if you opt for a higher base: bonus 80% of the contribution for common contingencies resulting from applying to the minimum base the corresponding rate.

12 months

Victims of gender-based violence who cease their activity

Suspension of the obligation to contribute

6 months

Workers with:

  • 65 years of age and 36 years and 9 months quoted, or
  • 65 years and 8 months of age and less contribution.
Exemption from social security contributions except for temporary disability and occupational contingencies To the bottom
New registrations of family members collaborating with self-employed workers (6)

Bonus on the quota resulting from applying the current contribution rate to the minimum base

– first 18 months: 50%

– 6 months following: 25%

 

24 months
Working members of cooperatives of associated work dedicated to street vending Reduction of 50% of the quota to be paid Year 2019
Spouses and descendants up to 2nd grade under the age of 50 of farm owners
(7)
Reduction of 30% of the quota for common contingencies resulting from applying the rate of 18.75% to the minimum contribution base. 5 years
Self-employed workers dependent on children under 12 years of age or dependent family members who hire a worker Bonus of 100% self-employed quota for common contingencies (50% in case of part-time hiring) Maximum 12 months
(1) Proportional application of the benefit in case the date of effects of the registration does not coincide with the first day of the respective calendar month (LETA art.31 and 32 redacc. RDL 28/2018).
(2) Those who at 31–12–2018 were contributing for the single fee until then consisting of 50 €/month, must contribute from 1–1–2019 for a single monthly fee of 60 €/month until the end of the first 12 months from registration. This fee includes both common contingencies (51,50 €) and professional ones (8,50 €).
(3) Also applicable to workers who, while registered in theRETA, have a disability of 33% or more.
(4) Applicable to agriculture, fisheries and aquaculture; Industry, except Energy and Water; Trade; Tourism; Hospitality and other services, except Air Transport, Construction of Buildings, Financial and Insurance Activities and Real Estate Activities.
(5) In case of less than 12 months of registration in the RETA, the average contribution base is calculated from the date of registration.
(6) The spouse, domestic partner and family member by consanguinity or affinity up to and including the second degree are considered to be a cooperating family member.
(7) Incompatible with the reduction and bonus for new workers included in the RETA.

Medidas sobre recaudación y cotización

Labor news in 2019

At the end of 2018, some rules containing new developments in labour matters were published.

For example, since January 1, 2019, the following measures affecting the General Social Security Scheme have been in force:

  • The maximum contribution base for 2019 has been set at 4,070.10 euros per month. That is, it has increased by 7% compared to the base of 2018,which was 3,803.70 euros.
  • The rates of contributions for accidents at work applicable to certain activities have been increased. The contribution rate applicable to staff in exclusive office work has also been increased. That is, to employees framed in the occupation code a). In this case, the contribution rate goes from 1% to 1.50%.
  • The business quota for common contingencies is increased by 40% in temporary contracts of duration equal to or less than five days. In addition, the surcharge does apply to interim contracts. Until 2018, the surcharge was 36% and existed in temporary contracts of less than seven days ‘ duration (although it did not apply to interim contracts).
  • Some incentives in contributions and certain contracts that gave rise to bonuses have been repealed since January 1, 2019. For example, the indefinite contract to support entrepreneurs has been repealed, as well as the 50% bonus in the business quota for common contingencies that existed in traineeships.

There have also been developments in the Self-Employed Regime. specifically:

  • The minimum contribution base has increased by 1.25% and becomes, in general, 944.40 euros. The maximum base is 4,070.10 euros per month.
  • One of the most important novelties is the obligation to contribute for all contingencies that until now were voluntary. That is to say, the self-employed are obliged to contribute for occupational contingencies (accidents at work), for cessation of activity (unemployment of the self-employed) and the obligation to contribute for professional traininghas also been incorporated. Despite this, these new contribution obligations do not have to be a cost for the self-employed, given that contribution rates have been reduced.
  • From January 2019, the unemployment of the self-employed can be collected for 24 months. Until December 2018, the benefit could only be received for a maximum of 12 months.

Other developments that have occurred are the following:

  • The Minimum Interprofessional Wage has been set at 900 euros per month (12,600 euros per year).
  • A new type of serious infringement has been added in the law with the aim of preventing the fraudulent use of the figure of the self-employed worker by the company (the “false self-employed”). Specifically, it is classified as a serious infraction that a company communicates the withdrawal of a worker in the General Regime, despite the fact that the same work activity continues or maintains the same provision of services, using an undue registration in the RETA. Such infringement shall be punishable by a fine of between 3,126 and 10,000 euros.

It will also be obliged to contribute for the practices carried out by students, even if these are not remunerated.


If you have any questions or need any clarification about all these news, you can contact any of our advisors to help you solve it.