EIP

The year 2023 has begun marked by the new contribution regulation for the self-employed based on their full annual returns and not in a fixed manner, as was being done in the Special Regime for Self-Employed or Self-Employed Workers of Social Security (RETA). . 

Therefore, as of April 1, 2023, in the first 365 days of the Temporary Disability (IT) processes, only one copy of the medical report of sick leave, confirmation or discharge will be delivered to the worker, eliminating the second copy and the obligation of the worker to deliver it to the company, managing entity or mutual insurance company.

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This tax comes to “replace” the so-called “sustainability factor” which, although it was planned to be implemented in 2019, but never occurred. In this case, the sustainability factor would have linked the amount of the pension to the evolution of the life expectancy of the pensioners through a mathematical formula that considered the mortality tables of the pensioners with 67 years as a reference.

This year 2023 has come with many changes for Spanish families and society in general and specifically with regard to retirements, pensions and unemployment benefits. In this way, the State Public Employment Service (SEPE) is going to make a significant increase in unemployment benefits, which is motivated by the approval of the new General State Budgets for 2023, where the Government seeks the protection of people unemployed.

Regarding the content of the incentive regulation, the general objectives of the standard, within the framework of active employment policies, are: to promote the hiring of unemployed people, especially the most vulnerable, to contribute to job creation and encourage self-employment.

The new year begins with many changes and the new quotes for self-employed professionals finally come into force. But is everything clear? Do the self-employed have to do anything about it?

The social security website has prepared a guide to answer any questions that may arise about this new contribution system, we leave you a link here.

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