The new contribution bases are already in force.
We are already in October, a month since the new contribution scheme has been launched. The biggest difference of this regime in relation to the previous one, are the quotation tranches. They went from being 4 (25%, 50%, 75% or 100%) to 7 (25%, 50%, 62.5%, 75%, 100%, 125%, 137.5%). The calculation to determine the corresponding tranche is made taking into account two factors:
- depending on income
- based on the average salary of the sector.
You may refer to get more details and view all the information here: https://www.cass.ad/cotitzacions-del-treballadors-per-compte-propi
And now how does it work? Has the declaration process changed?
This new regime implies that all the insured persons will have to review their situation before asking for the corresponding contribution:
- During the month of January, an ordinary declaration can be made asking for the percentage that you think is to be quoted.
- The rest of the year, a single extraordinary declaration can be made, to regularize the contributions until July 31. If this date is passed, it will generate surcharges.
- Every month, from the 10th to the 15th, the contributions are paid by means of a charge made to the bank account communicated to the CASS.
- Once the economic data has been received from the Department of Taxes and Borders, CASS can modify the amount of the contribution.
- This modification will take effect from January 1 of the current year. If the price had to be higher, it generates surcharges and interest in the months declared before the review.
Electronic Certificate. What is it and how it works?
To make the declaration, the National Electronic Government Certificate must be used. This allows self-employed workers to manage the contribution base statement, immediately without having to do it in person.
The electronic certificate is an electronic identification, which serves to authenticate and sign documents. It is as if a printed document was signed.
The electronic certificate allows the electronic signature of documents: the recipient of an electronically signed document can be assured that it is the original and has not been tampered with, and the author of the electronic signature cannot deny authorship of the signature.
We mention some points to consider:
- Self-employed workers are required to contribute from the beginning until the end of economic activity.
- For new companies, the obligation to contribute is counted from 30 calendar days after the registration in the Companies Registry is made.
- Contribution bases equal to or greater than 100%: it is mandatory to quote and therefore the corresponding declaration must be made.
- Quotation bases below 100%: they are optional. The interested person can request it, provided that the requirements of the net income and the turnover of the previous fiscal year are met.
- For those who already have a reduced fee that has been granted before the law enters into force, it is maintained until the expiration date. From that moment on, a new declaration corresponding to the new contribution base must be made.
As you can see, in Plus Serveis i Família we have done our “homework” and we are still on top of these changes. For any information or doubts do not hesitate to contact us.