The parliamentary subcommittee that analyzes the reform of the Special Regime for Self-Employed Workers (RETA) will deal with more profound changes in the next year. As examples, define the part time for the self-employed and contemplate the figure of the "economically dependent" self-employed person.
MEASURES CONTEMPLED IN THE LAW
What aspects does the new Law on Urgent Reforms of Autonomous Work contemplate? One of the most important news is the increase in the duration of the Flat Rate. Of the six months that it was contemplated the payment of a flat rate of 50 euros per month, it is passed to one year.
The surcharges for Social Security debts in the first month of delay are also reduced. The reduction is from 20% to 10%.
In the case of workers with multiple jobs, that is, those who have a work contract and are autonomous at the same time, there are also new features. On the one hand, they are reimbursed half of the excess of both types of contribution. In addition, they will have access to a good number of bonuses.
FAMILY AND MOTHERHOOD
The new law takes into account the importance of conciliation in work and family life. For this, it offers substantial improvements, which go through a flat rate exclusively for mothers and for different contracts with a bonus, for family members.
Following this family environment, important changes for freelancers are included in the cases of leave or breaks due to maternity, paternity or adoption. The concept of "risk" is also contemplated, in case of pregnancy or lactation, which also gives the right to bonuses.
If certain requirements are met, in these cases of maternity, the self-employed can enjoy a bonus of even one hundred percent of the fee.
In the matter of aid for the care of minors, the age of the minor has been extended to enjoy these aids. Until now it was seven years old, and it has expanded to 12.
TAXATION
The nine Autonomous Law offers a new regulation for the deduction of household expenses in cases of work at home. A new rule of maintenance expenses is even contemplated, which will allow the deduction of a fixed amount, in concept of monthly meal expenses.
How are these living expenses compatible? They will always refer to the concept of "diet", with a maximum amount of 26 euros per day. To be able to deduct this amount, the self-employed person must justify the expenses in food with invoices and make the payment of the same by electronic means.
The costs of electricity, telephony, rent, Internet and water can also be deducted.
ACCIDENT COVERAGE
Work accidents are considered as such, in the event that they occur when the self-employed person returns from his place of work. It is what is called accidental coverage "in itinere".
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