The Royal Decree-Law 28/2018, of December 28, for the revaluation of public pensions and other urgent measures in social, labor and employment matters, specifies how the quotas of the self-employed will evolve. The first thing to make clear is that it is not detailed what the minimum contribution base will be or if it will rise or not. The minimum basis in force today is 944.4 euros for the self-employed Physical person, and of 1,214.1 eurosfor the corporate.
At present se is quoted for a general rate of 30% , but that has several components:
a) For common contingencies, 28.30 percent.
b) For professional contingencies 0.9 percent, of which 0.46 percent corresponds to the contingency of temporary disability and 0.44 percent to permanent disability, death and survival.
c) By cessation of activity 0.7 percent.
d) By vocational training, 0.1 percent.
Y in 2020 rises to 30.3%:
a) For common contingencies, the 28.30 percent.
b) For the contribution for professional contingencies, the rate shall be 1.1 percent.
c) For cessation of activity: the type of contribution will be the 0.8 percent
d) By professional training, the 0.1%.
The resulting fee in 2019 was € 283.3 in the case of the self-employed individual and 364.2 in the case of the corporate owners. If we apply the new rates -and waiting for the contribution bases to be touched-, the next receipt of the autonomous quota corresponding to January 2020 will reach the 286.15 for self-employed individuals who are quoted on a minimum basis and of 367.87 for corporate members On a minimum basis. It represents a monthly increase in the first case of € 2.85, or € 34.2 per year; and € 3.64 per month for corporate members (€ 43.7 more per year).
The flat rate continues to be € 60 / month the first year, the next semester of € 144 (first half of the second year of discharge) and of € 200 the following semester as a general rule. To all this we must add the community exceptions which have a 2-year extension of the 60 euros rate, zero installment fees, special flat rate for children under 35, special flat rate for residents in municipalities with fewer than 5,000 inhabitants, incorporation after maternity, etc.
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