Hoy es un gran día para los autónomos: Se aprueba la «Ley de Reformas Urgentes del Trabajo Autónomo». Con su publicación en el BOE entran en vigor las nuevas reformas. Sin embargo están planteadas por fases por lo que alguna de ellas entrarán en vigor en 2018. Analizamos la nueva ley y te explicamos los puntos clave de esta nueva ley.
RECARGO POR RETRASO EN LOS PAGOS EN LA SEGURIDAD SOCIAL:
Esta es una de las reformas que entrarán en vigor a partir del 1 de enero de 2018. Esta medida reducirá un 10% del recargo de la deuda por cotización durante el primer mes siguiente al debido, que estaba fijado en un 20%.
PLURIACTIVIDAD:
Este artículo hace referencia a los trabajadores autónomos o trabajadores del mar por cuenta propia del grupo 1 que también se encuentren cotizando en algún régimen por cuenta ajena. La Tesorería General de la Seguridad Social (TGSS) tendrá que devolver de oficio el exceso de las cotizaciones ingresadas antes del 1 de mayo.
TARIFA PLANA:
¡Sí señores! Se aprueba la famosa tarifa plana. Entrará en vigor a partir del 1 de enero de 2018 y aplía de los 6 meses iniciales a un año el tiempo de cobro de la tarifa plana de cotización por contigencias comunes a 50€ mensuales. También se reduce de 5 a 2 años el periódo sin cotizar en el RETA exigido para poder beneficiarse de esa reforma. En los casos en los que se haya disfrutado ya de la tarifa plana, el tiempo que se exige para volver a disfrutar de esta rebaja de la cotización es de 3 años.
CONCILIACIÓN DE LA VIDA LABORAL Y FAMILIAR:
Se bonificará a las mujeres autónomas que se reincorporen al trabajo después de la maternidad, adopción, acogimiento y tutela. Por lo tanto, todas aquellas mujeres que se reincorporen al mundo laboral de forma autónoma en el periodo de 2 años desde la fecha de cese por uno de los motivos anteriores, podrán acogerse a la tarifa plana de los 50€ duranteo los 12 meses a su reincorporación al trabajo, siempre y cuando se opte por cotizar por la base mínima.
PARTICIPACIÓN INSTITUCIONAL DE AUTÓNOMOS:
Esta ley no sólo tiene en cuenta a los trabajadores autónomos dándoles beneficios laborales, también se plantea darles voz y por lo tanto se incluye un mayor reconocimiento a la representatividad de este colecitvo por las asociaciones que ya existen actualmente. Esta ley dará un año para la reglamentación de la participación de los autónomos en el Consejo Económico y Social y también le dará este periodo de tiempo para la creación del Consejo del Trabajo Autónomo.
ACCIDENTES DE TRABAJO IN ITINERE:
No son muchos los autónomos que coticen por riesgos profesionales, pero no hay que olvidarse de ellos. Estos autónomos tendrán cubierto el accidente in itinere, que son aquellos que ocurren durante el desplazamiento del trabajador hasta su puesto de trabajo y viceversa. Por lo tanto, se incluyen este tipo de accidentes dentro de las contigencias profesionales. Por lo tanto, se considerará accidente aquellos que ocurran durante los desplazamientos ocurridos en al volver del lugar de la prestación del servicio de la actividad económica o profesional, siempre y cuando este lugar no coincida con el domicilio y esté así declarado fiscalmente.
BONIFICACIÓN POR LA CONTRATACIÓN DE FAMILIARES:
Cuando uno decide darse de alta como trabajador autónomo es muy común «pedir ayuda» a un familiar. Esto se ha tenido en cuenta en esta nueva ley y se propone la bonificación del 100% en estos casos durante 12 meses por la contratación de empleo indefinido cuando se contraten a familiares. Para que sea así no puede haber despido de forma improcedente durante los doce meses anteriores al contrato bonificiado, ni podrá extinguir por las mismas causas un contrato de trabajo en los seis meses posteriores a la celebración del contrato bonificado.
INSCRIPCIÓN Y ALTA EN LA SEGURIDAD SOCIAL – PAGO POR DÍA TRABAJADO
Desde el 1 de enero de 2018 se podrá dar de alta y de baja hasta 3 veces en e mismo año natural. En este periodo, mientras se esté de alta solo se pagarán por los días que se haya trabajado, es decir, los días comprendidos entre el alta y la baja en vez de tener que pagar el mes entero como se venía haciendo hasta ahora. Los efectos de la baja deberán coincidir con el día real en el que el trabajador comunique su cesde de actividad y la cuota fija mensual se tendrá que dividir por 30.
También desde el día 1 de enero de 2018 se modifica la infracción grave de los autónomos que hace referencia a la afiliación inicial o alta con el fin de adecuar esta nueva posibilidad.
CAMBIOS EN LAS BASES DE COTIZACIÓN:
Desde el 1 de enero de 2018 se podrá cambiar la base de cotización hasta 4 veces al año, para adecuarlo a los ingresos percibidos. Actualmente sólamente se podía cambiar las bases dos veces al año.
COMPATIBILIDAD TOTAL DE LA PENSIÓN Y EL SALARIO:
Otra de las novedades que encontramos en esta nueva ley de autónomos es la compatibilización del cobro del 100% de su pensión con el mantenimiento de su actividad para aquellos autónomos con empleados a su cargo. Para el resto de autónomos seguirá el 50%.
PRESTACIONES POR MATERNIDAD Y PATERNIDAD:
Con entrada en vigor el 1 de marzo de 2018, los trabajadores autónomos y los trabajadores del mar por cuenta propia del grupo 1, podrán sifrutar de una mejora en las prestaciones económicas por maternidad y por paternidad que consisten en un subsidio equivalente al 100% de la base reguladora diaria que se obtiene del resultado de dividir la suma de las bases de cotización en este régimen especial durante los 6 meses anteriores al del hecho causante (la maternidad o paternidad) entre 180. En los casos en los que no se haya permanecido afiliado en dicho régimen durante estos 6 meses, se calculará el resultado con la división de las bases de cotización al régimen especial enter los días en que haya estado en alta en el mismo, durante ese periodo.
Además hay que tener en cuenta que la prestación por paternidad podrá ser denegada, anulada o suspendida por las misma causas establecidas para la prestación por maternidad.
DOMICILIACIÓN OBLIGATORIA DEL PAGO DE CUOTAS:
A partir del 1 de enero de 2018, los trabajadores autónomos y los trabajadores del mar por cuenta propia, estarán obligados a la domiciliación obligatoria del pago de cuotas. Hasta ahora esta obligación sólo afectaba al Sistema Especial para Empleados de Hogar del Régimen General.
COTIZACIÓN DE AUTÓNOMOS SOCIETARIOS:
En la Ley de Presupuestos Generales del Estado de cada año se establecerá la cuota mínima de cotización de los autónomos societarios que tengan al menos 10 asalariados, desvinculándose del SMI y la base mínima del Régimen General.
MEJORAS PARA PERSONAS PERSONAS ESPECIALES:
Con fecha de 1 de enero de 2018 entrarán en vigor lob eneficios para personas con discapacidad, victimas de violencia de género y victimas del terrorismo que quieran ser autónomos. También, desde la entrada en vigor de la Ley, podrán beneficiarse los hijos con discapacidad contratados por sus padres autónomos.
Como vemos estas mejoras entrarán en actuación de forma escalonada, y será a partir de 2018 cuando podamos disfrutar de todas estas nuevas ventajas.
En Moya&Emery somos especialistas en el asesoramiento de creación de nuevo negocio. Si quieres de darte de alta como autónomo y quieres que te asesoremos sobre cómo hacerlo y de qué ventajas podrás beneficiarte no dudes en ponerte en contacto con nosotros. Puedes pedirnos cita previa en el 971 72 80 10 o venir a visitarnos a nuestras oficinas en Mallorca.
Conoce todos nuestros servicios en www.moyaemery.com
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