There are many entrepreneurs who consult us about the flat rate of 60 euros per month for new freelancers,from which can benefit all those who are en alta for the first time in the RETA. If you’ve already been initially registered, it’ll take two years to qualify for the flat rate for freelancers, and three years if you’ve benefited from it before.
Aware that there are many doubts that exist, here’s everything you need to know about the flat rate of 60 euros for new freelancers.
What is the flat rate of 60 euros for new freelancers?
the flat rate for self-employed persons is a government-proposed measure to incentivize self-employment, with which new self-employed persons will be able to pay a reduced monthly social security fee of only EUR 60, instead of the EUR 283.30 paid by those self-employed persons who are not eligible for it.
Since it was first approved in 2013,more than 1,400,000 freelancers have been en-endocrated in the RETA, although over the years the flat rate for freelancers has been updated and different changes have appeared.
Women under the age of 35, and men under 30, will be able to enjoy 12 months more than the flat rate of 60 euros.
How much do I have to pay with the flat rate for freelancers?
The flat rate for self-employed persons is valid for the first 36 monthsas a freelancer, and although it starts with 60 euros per month, the amount varies to 283.30 euros, which is the maximum payment for the fee of freelancers. There are three tranches that will be applied on your quote basis.
During the first year, you will be charged a fee of 60 euros; or 80% bonus, if you quote on bases greater than the minimum established (944.40 euros per month).
In this way, from the first year, the reductions will be made in tranches. From the first year until the next six months, you could enjoy a 50% reduction. The result of the amount would be 141.65 euros per month.
Later and until you turn one of the second year,she would stay at 198.31 euros per month; and, from the second year and for one more, you will again have a reduction of 30 %,if you are self-employed under 30 years of age or autonomous woman under 35.
This is the flat rate for freelancers of 60 euros in 2020:
- 0/12 months:
For the minimum contribution base, 60 euros per month will have to be paid, to cover common and professional contingencies (cessation and vocational training are excluded).
If you choose a higher base, the quota will be reduced by 80% of the minimum base.
- 13/18 months:
A 50% reduction in the quota applies. For the minimum quote base, the fee would be 141.65 euros per month.
- 19/24 months:
A 30% reduction in the quota applies. For the minimum quote base, the fee would be 198.31 euros per month.
- 25/36 months:
The latest flat rate bonus for freelancers is exclusive for men under 30 and women under 35. The bonus is 30%, paying a fee of 198.31 euros.
Can corporate self-employed people benefit from the flat rate?
If you are a corporate autonomous you are in luck, since September 2020 the flatrate for corporate self-employed is available, as ensured by the letter of the Sub-General for Management and Challenges of the General Treasury of Social Security.
It has taken 7 years for the TGSS to formally recognize the right of corporate self-employed persons to benefit from this bonus in the quota.
This is the flat rate for corporate self-employed 2021
:
- 0/12 months: share of 60 euros per month (80% reduction on the basis of 283.30 euros).
- 13/18 months: share of 141.65 euros per month (50% reduction on the base quota).
- 19/24 months: share of 198.31 euros per month (reduction of 30%).
In addition, if you were denied this possibility years ago, you will be able to claim the flat rate as a corporate self-employed if you signed up after September 2016. You have a maximum period of four years to make this claim.
If you instead en discharged before September 2016, this right will have been prescribed, and therefore you will not be able to claim.
2021 Flat Rate Requirements for Freelancers
To benefit from these benefits, there are also
requirements for the 60 euro
flat rate of freelancers that you have to meet.
- The first is not to have been self-employed for the past two years. In case you had enjoyed this bonus before, it will have taken three years to be able to benefit you again.
- If you are a self-employed collaborator, the five-year periodwill be maintained, from when you were discharged so that you can enjoy, again, the advantages. Self-employed employees cannot benefit from this fee, as they already have their own incentives.
- Another requirement will be that you are not an administrator of a mercantile or religious society of the Catholic Church.
- One peculiarity is that you can opt for the 60 euro self-employed quota if you work in an associated co-op.
conclusion
This is all you need to know about the flat rate of 60 euros per month new self-employed in 2021,a measure designed to encourage self-employment, which is very welcome among professionals who decide to carry out their work on their own.
If you’re thinking of registering, now is one of the best times to do so. If you have questions and want more advice, contact the AYCE Laborytax team and we will give you all the details derived from the new Autonomous Law.
You are interested in:
How to move from autonomous module taxation to direct estimation during coronavirus?
Corporate self-employed persons may claim improper payments to Social Security by the Flat
Rate.
