Law keys urgent reforms Self-Employment

Law keys urgent reforms Self-Employment

Law keys urgent reforms Self-Employment

Last 25 October was published the Law 6/2017 Urgent Reforms Self-Employment to improve labor and social security self-employment conditions and promote entrepreneurship.

The most important developments They contained in this new Act are:

  • TAX MEASURES - From 1 of January of 2018 take effect the following measures for the purposes of income tax:
    1) Taxpayers partially affect their residence to the development of economic activity.
    In these cases, be deductible expenses such housing supplies understood as being water, gas, electricity, telephony and Internet.
    Such expenses will be deductible in the percentage resulting from applying the 30 percent to the ratio of the square meters of housing for the activity towards the total surface, unless a higher or lower percentage proven.
    2) Expenses the taxpayer incurred in the development of economic activity.
    Taxpayers may deduct for the determination of net income of economic activity directly estimate the expenses that meet the following requirements:
    Be spending taxpayer.
    Made in the development of economic activity.
    Produced in establishments catering and hospitality.
    They have to be paid using any electronic means of payment.
    These costs will limit the maximum amounts established by regulation for the allowances for normal living expenses of workers contained in the Income Tax Regulations.
  • Employment measures
1) Expansion of 6 months 1 year quote 50 Social Security euros for new businesses. In addition, It is allowed to resume business paying only that amount after two years of having stopped the activity. This measure will come into force on 1 of January of 2018.
2) Youth bonuses, disabled and women:
Los menores de 30 years and women up 35 years can daisy chain up to three years of bonuses Social Security contributions, depending on the evolution and business situation.
a flat rate set 50 euros for women who return after maternity leave and exemption 100% autonomous quota for 12 months for child care or dependent, to ensure a better work-life balance.
Improvements for entrepreneurs with disabilities and also children with disabilities of autonomous, which may hire.
Bonuses will be compatible with the hiring of employees. The entrepreneur will maintain aid in the flat rate quotes and even hire workers employed. If the contracts are indefinite, the bonus is 100% social contribution.
3) Bonus quotes to hire relatives indefinitely: Self-employed who hire their relatives indefinitely as employees are entitled to a total bonus of contributions to Social Security. The aid will be possible to recruit parents, brothers, spouse, children, yernos y nueras. For it, it will be necessary in the previous twelve months has not fired anyone improperly or irregular employment regulation. In addition, after hiring the family must maintain employment levels in the company for six months, unless there disciplinary dismissals for objective reasons or.
4) Retirement. Compatibility between wages and pensions. Self-employed retirement age to continue working and have employees, They may be made compatible his salary with full pension.
5) More flexibility to be high and low in Social Security: A partir del 1 January autonomous may be high and low in the Social Security up to three times a year with the right to pay for the days when they are discharged.
6) Facilities for changing the contribution base. Desde el 1 of January of 2018 employers may change their contribution base up to four times a year. This will allow them to better adapt to changing business.
7) surcharges social security debt is reduced during the first month of delay. In 2018 the government will lower the 20% al 10% el recargo de la deuda por cotizaciones sociales durante el primer mes.
8) Protección para el accidente ‘in itinere’. El autónomo que sufra accidente “in itinere” contará con la protección de la Seguridad Social si cotiza por riesgos profesionales.
9) Facilidades para el reintegro al autónomo por exceso de cotización. La Seguridad Social devolverá de oficio al trabajador el exceso de cotización por contribuir con dos empleos: el suyo propio de autónomo y como asalariado. no longer you need to ask the Social Security refund of excess payments. Refunds will be made effective before 1 of May.
10) mandatory domiciliation Payment of fees from 1 of January of 2018.

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