Saturday, August 13

Moncloa approves the self-employed reform to save the Brussels exam, but without setting the new quotas


Madrid

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the pressure of Brussels to approve before the end of the month at least one legal milestone that allows justifying the advances in the self-employed reform necessary to receive the second financing package for this year of 6,000 million euros from the European reconstruction funds has urged the Government to approve by royal decree the legal text of the reform of the Special Regime for Self-Employed Workers. With one caveat, the Executive has given the green light to the framework of the reform without including the key aspect of the measure: the new quotas distributed in 15 tranches that self-employed workers will pay monthly to Social Security.

Although the specifications of the new quotas are close to being agreed at the negotiating table after the meeting held this Monday between the representatives of the Social Security and the representatives of the group -the last offer of the minister Jose Luis Escriva fixed monthly amounts between 230 and 590 euros per month

-, the need to deliver a potable agreement to the European authorities to continue receiving community money before June 30 has led to advance the bulk of the reform in a royal decree, still incomplete in the absence of these quotas.

In fact, in the comment that the European Comission made to Spain in the granting of the first tranche of aid of 12,000 million in 2022 confirmed this Monday, it is remembered as one of the unavoidable aspects that the setting of these new quotas for self-employed workers must be clarified before the end of the year.

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Now, the movement of the Council of Ministers could be the key to receiving the next 6,000 million euros of funds Next Generation committed for this year, at the expense of fixing those quotas. “The Council of Ministers has approved, at the proposal of the Ministry of Inclusion, Social Security and Migration, a Royal Decree to implement the contribution system for their net income for self-employed workers,” said the Executive in a statement in which it ensures that The rule includes the provisions of recommendations four and five of the Toledo Pact that “complies with the milestone scheduled for the end of June 2022 in the Operating Agreement with the European Commissionsince the necessary regulatory changes are made to implement the new listing system«.

In other words, the Government achieves with this decree pass the Brussels exam mid-year, but with important duties ahead in this area as the fixing of the tranches and the monthly installments associated with each one of them is still pending. “To do this, the Ministry of Inclusion is in the dialogue phase with social agents and associations of self-employed workers in order to set the types and contribution bases from 2023,” they point out from Social Security.

The royal decree, furthermore, introduces different regulatory modifications that incorporate a demand for information that self-employed workers must provide regarding their activity, in particular, that relating to expected returnsr in the calendar year in which the discharge occurs.

Also included in this reform of the RETA is the possibility for workers to modify their contributions up to six times, instead of the current four, to quickly adapt them to their income. The Government undertakes at this point that the entry into force of the new system will take place in January 2023 and announces that the rates and contribution bases will be established in the Law of General State Budgets.

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The keys of the decree

In this sense, although the mollar of the new self-employed contribution system is about to be settled, the approved decree does include the bases of the new model. The self-employed will choose their contribution base but based on the expected income for the whole year and it must be inserted in one of the sections that are finally established.

Up to six times in the year they may change the tranche if the forecast of net yields changes, upwards or downwards. And this operation will be crucial in the face of the adjustment of contributions that they will have to face at the end of the year and that Social Security will carry out.

“If the provisional contribution made is higher than the one resulting from the regularization, self-employed workers must pay the difference within the month following the one in which they are notified of the result of the regularization,” states the draft law promoted by the Ministry of Inclusion, Social Security and Migrations, to which ABC has had access.

On the other hand, “if the price made is higher than the one resulting from the regularization, the General Treasury will proceed to return the difference ex officio, without applying default interest, before May 31 of the year following the one in which it was communicated. the computable yields, unless the self-employed person waives the return”, in which case it would compute as a “definitive” contribution improvement.

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