The flat rate involves a reduction in the contribution for those self-employed workers who are initially registered in the Special Regime for Self-Employed Workers (RETA) and have not been registered in this Special Regime in the 5 immediately preceding years. This measure will allow the start of the activity as a self-employed worker to pay a reduced monthly fee.
For those under 30 years of age (or under 35 in the case of women) the Social Security contributions are:
First 6 months: 50euros*.
from 7 to 12 months: 133,52 euros**.
from the 13th to the 15th month: 186,92euros***.
from the 16th to the 30th month: 186.92 euros***.
For those over 30 years of age, the fees are as follows:
First 6 months: 50euros
from the 7th to the 12th month: 133,52euros*** from the 13th to the 18th month: 186,92euros***.
from 13 to 18 months: 186,92euros***.
These calculations have been made taking into account the minimum contribution base which for 2016 is 893.10 euros.
*Amount applicable for contributions with a minimum base. If the base chosen is higher, a reduction will be applied to the contribution for common contingencies, calculated on the minimum base and including temporary incapacity, equivalent to 80%.
**Example of a 50% reduction calculated on the minimum base.
*** Example of a 30% reduction calculated on the minimum base.
New registrations under the terms indicated above as self-employed, who are also people with a disability equal to or greater than 33%, victims of gender violence or terrorism, may extend the initial period from 6 months to 12 months, paying during this period the quota of 50 euros.
If the base chosen is higher than the minimum, the reduction of the contribution for common contingencies will be 80% during the first 12 months.
In subsequent months, they may benefit from a 50% reduction in the contribution to be applied to the minimum base in force for a maximum period of 48 months, until completing a maximum period of 5 years from the date of registration.
Registration of collaborating family members
This consists of a rebate of 50% of the contribution during the first 18 months and 25% during the following 6 months, when the hiring is of the spouse or relatives of self-employed workers by blood or marriage up to the second degree inclusive and, where applicable, by adoption, provided that they have not been registered in the RETA in the previous 5 years.
Substitution during maternity leave, adoption or fostering, risk during pregnancy, risk during breastfeeding and paternity leave.
This consists of a rebate of 100% of the contribution of the self-employed worker who is replaced during these periods by means of a subsidised interim contract, entered into with an unemployed person as established in Royal Decree-Law 11/1998, of 4 September.
The duration of this subsidy will coincide with the period during which the activity is suspended for these reasons and the interim contract of the replacement person.