Flat rate for entrepreneurs
The flat rate for freelancers is a payment of 53 euros every month to the Social Security, instead of the 261.83 euros which constitutes the minimum fee per month.
The requirements to benefit from this advantage are:
• Not having registered as a freelancer in the past five years.
• Not employing hired-hands.
• Not being an administrator of a business society.
• Not having previously received extra pay as a freelancer from the Social Security, although this has been over five years ago.
• Not being a contributor freelancer (special set of rules for freelancer’s family).
Let us also specify that the cooperatives can also obtain the flat rate.
If the freelancer is self-employed and on top of that works as a hired-hand, the Law of Entrepreneurs introduces a supplement of 50% of the fee.
The amount of the flat rate changes throughout the first months of activity, and it establishes three sections of reduction over the minimum quoted basis and the minimum quoted type, including the temporal capacity:
• First 6 months: 80% reduction of fee. After applying the quoted basis and types of 2014 the amount would be 53.07 euros.
• Months 7 to 12: 50% reduction during the second semester. In 2014, this would be an amount of 131.36 euros.
• Months 13 to 18: 30% reduction during the next semester. In 2014, this would be an amount of 183.55 euros.
Men younger than 30 and women younger than 35 will benefit from this additional supplement:
• Months 19 to 30: 30% of additional supplement during the next 12 months, so the fee would stay at 183.28 euros.
As you can see, this flat fee will give you many advantages when you decide to take the adventure of working as a freelancer.
Written by Eurodesk Qualified Multiplier, Azuqueca de Henares