Wednesday, 8 February 2023, 16:12
Starting to work on a self-employed basis is free this year in Andalucía. Those who register with the relevant social security department, the RETA, for the first time will save the 80-euro monthly flat rate for new applicants, thanks to the 'zero quota' initiative launched by the Junta de Andalucía. This incentive also applies to those previously registered but who have been inactive for at least two years.
The new self-employed will be able to extend this 'zero quota' during their second year of activity if their income is below the monthly minimum wage which is 1,080 euros.
The flat rate paid by the self-employed in Spain during their first year of activity (and also the second year if their income is below the minimum wage) has risen this year from 60 to 80 euros per month. This is one of the changes included in the new RETA contribution system in operation since 1 January 2023 to adapt the fee paid by professionals to their real income.
The new contribution system for the self-employed consists of a progressive contribution model that will be rolled out over three years, between 2023 and 2025, with 15 contribution brackets. Each self-employed person will choose his or her own bracket according to their income forecast, which must be communicated to the Social Security department. They will be able to change their bracket up to six times a year if there are variations in the turnover of their business. At the end of each financial year, the self-employed will have to balance their contributions and return or reclaim the contributions in the event that the final net income bracket is below or above the forecasts for which they have paid contributions.
At the end of the year, the Tax Administration will provide the Treasury with information on the real annual income received. If the contribution chosen during the year is lower than that associated with the income reported by the corresponding tax administration, the worker will be notified of the difference. This amount must be paid before the last day of the month following notification. If the contribution is higher than that corresponding to the maximum base of the bracket in which the income is included, the Treasury will reimburse the difference before 30 April of the following year.
The regional ministry of Employment calculates that between 9,100 and 11,400 self-employed people will be able to benefit from the 'zero quota' in Malaga province.
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