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The publication in the Official State Gazette last July 26, of Royal Decree-Law 13/2022, of July 26, which establishes a new contribution system for self-employed or self-employed workers and improves the protection for cessation of activity, has entailed the introduction of a series of novelties through which it is intended to adapt the contribution bases of self-employed workers to their real incomes, with the aim of providing social protection for these workers comparable to those who are integrated into the General Social Security System, and that the principles of contribution and solidarity on which the Social Security system itself is based are not harmed.
This new rule will enter into force on January 1, 2023 and its implementation will be done gradually, and its initial application period will be the years 2023, 2024 and 2025.
This new contribution system will affect a part of our collective, specifically the members who carry out the exercise of the profession on their own account, either as an individual or as a partner. For this reason, we understand that it is important to know the novelties that RD-Law 13/2022 incorporates for them in this aspect, and which are, in summary, the following:
· Obligation to contribute based on the annual returns obtained in the exercise of their economic, business or professional activities, regardless of whether they do them individually or as partners.
· 15 quotation sections: 12 from the general table and 3 from the reduced table.
· The monthly contribution base will have to be chosen according to the forecast of annual net returns within the general table, and from the reduced table if returns lower than the SMI (annual calculation) are expected.
· The bases chosen will be provisional, until they are regularized (in accordance with the annual returns obtained, communicated by the Tax Administration). The change of the contribution base can be requested up to 6 times a year, in accordance with the yield forecasts.
· The net returns will be calculated by deducting from the income all the expenses incurred in carrying out the activity and necessary to obtain income. In addition, a deduction for generic expenses of 7% (3% for corporate freelancers) will be applied to this amount. The result will be the number that will determine the contribution base and the corresponding quota.
· Fees will range from €230 to €500 minimum base, in 2023; from €225 to €530 in 2024, reaching in 2025 the €590 fee on the minimum base for section 15 and €200 for the first section of the reduced table.
· Reduced fee for the start of activity: 80 euros per month between 2023 and 2025. It will be applied during the first 12 months (extendable for a further 12 months if the yields in the 1st year are lower than the SMI).
These new developments are of strict and direct application to self-employed colleagues enrolled in the Special Social Security Regime for Self-Employed or Self-Employed Workers (RETA). However, for those members who carry out the free exercise opting for Mupiti as an alternative to this special regime (registration of the Mupiti Professional insurance), it is necessary to differentiate the mandatory compliance requirements derived from the regulations, of those that fall within the scope of the organization of the Mutual.
Through the Alternative Mutual Funds Working Group of the Spanish Confederation of Mutual Funds, contact has been established with the Ministry of Inclusion, Social Security and Migration, to identify and agree on the application criteria for the changes introduced by the new Royal Decree law
However, with the publication of this rule which involves the modification, among others, of the article of the General Social Security Law (Royal Legislative Decree 8/2015, of October 30), the reference to the condition of alternative to the RETA of the professional mutuals that hold this condition has not been altered, and the criteria for the purposes of determining the monthly Mupiti Professional fee - which cannot be less than 80 % of the self-employed - .
In relation to the contribution in cases of compatibility of retirement and self-employment, Royal Decree-Law 13/2022 rewrites article 310 of the LGSS, which regulates this situation.
Thus, colleagues who carry out the exercise of the profession on their own account and make it compatible with the perception of the retirement pension, from January 1, 2023, will have to take into account:
❑ If they are registered with the RETA:
- Contribution: for temporary incapacity and for professional contingencies.
- Special solidarity contribution of 9 percent on the basis of contribution for common contingencies, not computable for benefit purposes.
- Pension: equivalent to 50% (it will be 100% if at least one employee is employed).
❑ If they are enrolled in MUPITI:
- Mupiti Professional fee.
- Solidarity contribution of 9 percent on the minimum contribution base of section 1 of the general table (€950.98, from 2023 to 2025).
- Pension: 100% payment (minus solidarity fee deduction). Upon termination of activity, the savings accumulated in Mupiti will receive the full retirement pension.