En el artículo de hoy comentaremos un estado de actividad laboral que no todo el mundo conoce, la pluriactividad de los autónomos.
Ser autónomos no es nada fácil, y más en nuestro país. Una opción muy sensata para poder llevar a cabo tu actividad como autónomo es obtener rendimientos de trabajo por cuenta ajena. Ser autónomo y emprendedor requiere muchos gastos y no siempre se compensa con la actividad inicial, los comienzos siempre son duros. Así pues, pasaremos a explicarte los detalles del pluriempleo como autónomo y trabajador por cuenta ajena y las bonificaciones para autónomos en pluriactividad que introdujo la Ley de Emprendedores de 2013.
BONIFICACIONES:
Los nuevos autónomos en situación de pluriactividad pueden beneficiarse de importantes bonificaciones que se pusieron en marcha con la entrada en vigor de la Ley de Emprendedores de 2013. Estas bonificaciones las encontramos en la reducción de las bases de cotización y funcionan de la siguiente forma:
- Primeros 18 meses de alta: hasta el 50% de la base mínima de cotización, la base por la que pueden optar los autónomos en esta situación será de 442,20€.
- Segundos 18 meses de alta: hasta el 75% de la base mínima, 663,30€.
En el caso de que la pluriactividad sea a tiempo parcial, las bonificaciones se reducirán al 75% y 85% respectivamente, con una base mínima de 751,80€. Si se desea se puede optar a una base de cotización mayor hasta llegar a las bases máximas de cotización.
Los requisitos para poder optar a estas cuotas reducidas son:
- Darse de alta por primera vez en el régimen especial de autónomos de la Seguridad Social.
- Iniciar una situación de pluriactividad con motivo de esta alta.
- La bonificación es incompatible con cualquier otra (como por ejemplo la tarifa plana de 50€, aunque si se tiene derecho a ella se puede elegir entre una u otra).
Esta medida sustituye, en algunos casos, a las devoluciones por doble cotización.
COTIZACIÓN POR INCAPACIDAD TEMPORAL:
La cobertura de la prestación económica por Incapacidad Temporal tendrá carácter obligatorio para todos aquellos que se quieran dar de alta en el RETA, pero será opcional si el autónomo se encuentra en situación de pluriactividad y se tiene derecho a la prestación por Incapacidad Temporal en otro régimen del Sistema de la Seguridad Social en el que se encuentre en situación de alta. Es importante remarcar que la cobertura de las contingencias de accidentes de trabajo y enfermedades profesionales en el RETA es de carácter voluntario, menos para los autónomos dependientes y para aquellos que estén obligados en formalizar esta protección debido a la actividad profesional que desarrollan, que estará considerada de un riesgo alto de siniestralidad. Dentro del régimen general, las contingencias por accidentes de trabajo y enfermedades profesionales están incluidos en la cotización.
DEVOLUCIONES POR DOBLE COTIZACIÓN:
En esta situación, el autónomo con pluriactividad tendrá una doble cotización por contingencias comunes, en el Reta y en el Régimen General. Para poder solicitar la devolución, la suma de las cuotas ingresadas por contingencias comunes en el Régimen General más las cuotas ingresadas en el Régimen especial, debe ser superior a 12.245,98€. Si se cumplen estos requisitos, se devolverá al autónomo pluriempleado el 50% de las cuotas ingresadas en el Régimen Especial en concepto de contingencias comunes. Se debe solicitar durante los 4 primeros meses de 2015 en la Seguridad Social con el modelo TC 13/1 de «Solicitud de ingresos indebidos».
EMBARAZOS Y PERIODOS DE LACTANCIA:
Si eres mujer, el embarazo y el periodo de lactancia son temas a tener en cuenta en la situación laboral. Para determinar si existe riesgo durante la lactancia natural y si uno se encuentra en situación protegida, se tendrán en cuenta el riesgo que se ocasiona al desarrollar las actividades que se desempeñan en el trabajo.
En el embarazo, si existe riesgo al desarrollar todas las actividades de la actividad laboral, se tendrá derecho a la prestación en cada uno de los regímenes, siempre que se reúnan los requisitos exigidos de forma independiente de cada uno de ellos. Si la situación de riesgo solo afecta a uno de los ámbitos, solo se tendrá derecho al subsidio del régimen en el que esté incluida esta actividad de riesgo.
JUBILACIÓN:
Aquí llega la buena noticia, siempre y cuando se cumplan los requisitos por separado de cada régimen, se tendrá derecho a una pensión por cada uno, es decir, podrás tener 2 pensiones. Si en el momento de la jubilación no se está dado de alta o asimilado en alguno de los regímenes, será necesario que las cotizaciones acreditadas de cada uno de ellos en el que se ha desarrollado la doble actividad, supongan al menos 15 años.
PENSIONES:
En la situación de haber cotizado en varios regímenes y no tenemos opción a la pensión en uno de ellos, las bases de cotización acreditadas en régimen de pluriactividad, podrán ser acumuladas a las del régimen en que se obtenga la pensión, pero sólo par ala determinación de la base reguladora de la misma, sin que la suma de las bases pueda ser superior al límite máximo de cotización vigente en cada momento.
En Moya&Emery nos dedicamos al asesoramiento integral de empresas. Si eres un autónomo pluriempleado, o un trabajador por cuenta ajena con ganas de emprender y quieres más información sobre este tema, no dudes en ponerte en contacto con nosotros en el 971 72 80 10. También puedes venir a visitarnos a nuestras oficinas en Mallorca.
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