MEJORAS PARA TRABAJADORES AUTÓNOMOS (LEY 6/2017)

mejoras-para-trabajadores-autónomos

El nuevo año llega con un regalo de Reyes: Mejoras para trabajadores autónomos. A continuación, pasamos a resumir las novedades más importantes de la Ley 6/2017, a saber:

1.- Reducción de los recargos por retraso en la cotización a la Seguridad Social ( art. 1º) pasan del 20% al 10% en el primer mes siguiente al vencimiento del plazo.

2.- Cotización reducida para los supuestos de pluriactividad (Art.2).- Los autónomos que desarrollen simultáneamente un trabajo por cuenta ajena y coticen por contingencias comunes en régimen de pluriactividad tendrán derecho al reintegro del 50% del exceso en que sus cotizaciones superen la cuantía que se establezca a tal efecto por la Ley de Presupuestos Generales del Estado en cada año, con el tope del 50% de las cuotas ingresadas en este régimen especial.

3.- Extensión de la cuota reducida (tarifa plana) para los autónomos que emprendan o reemprendan una actividad por cuenta propia (Art. 3), 50€ durante 12 meses.

4.- Beneficios en la cotización para personas con discapacidad igual o superior al 33% de víctimas de violencia de género y de terrorismo, que emprendan o reemprendan una actividad por cuenta propia (Art. 4º).

5º Bonificación de cuotas a los autónomos por conciliación de la vida profesional y familiar, vinculada a la contratación de un trabajador a tiempo completo o parcial (Art. 5º).

6º Bonificaciones de cuotas para autónomos durante el descanso por maternidad, paternidad, adopción, guarda con fines de adopción, acogimiento, riesgo durante el embarazo o riesgo durante la lactancia materna natural (Art. 6º)

7º Bonificaciones de cuotas a las trabajadoras autónomas que se reincorporen al trabajo en determinados supuestos (Art. 7º) por ejemplo las trabajadoras autónomas que, habiendo cesado su actividad por maternidad, adopción, guarda…. vuelvan a reemprender su actividad por cuenta propia en los 2 años siguientes a la fecha de cese.

8º Desgravaciones como «gasto» en IRPF en estimación directa (Art. 11)

  1. a) Gastos de suministros, en los casos en que el autónomo trabaje en casa, máximo 30%.
  2. b) Gastos de manutención, siempre que se produzcan en establecimiento de restauración y hostelería y se abonen utilizando cualquier medio de pago electrónico. Límites: 1) En España: a) Sin pernocta 26,67€/dia b) con pernocta 53,34€/día; 2) En el Extranjero: a) Sin pernocta 53,34 e/día; b) con pernocta 91,35€/día.

9º) Se reconoce como accidente de trabajo el ocurrido el autónomo «in itinere», es decir, de ida o de vuelta al establecimiento o donde el autónomo ejerce habitualmente su actividad, siempre que no coincida con su domicilio (Art. 14).

10º) bonificación por la contratación de familiares del trabajador autónomo (Disposición Adicional séptima).

11º Mayor flexibilidad en las cuotas (Disposición final primera y segunda) podrán darse de «alta» y de «Baja» hasta tres veces dentro de cada año natural, y pagar sólo por los días efectivamente trabajados. Asimismo, los trabajadores autónomos podrán modificar hasta 4 veces al año su base de cotización en función de sus intereses e ingresos.

12º Se permite la «compatibilidad» al 100% de una pensión de jubilación contributiva con la realización de trabajos por cuenta propia, siempre que reúna los siguientes requisitos.

13º Encuadramiento de hijos con discapacidad de trabajador autónomo.

14º Bonificación por alta de familiares colaboradores de trabajadores autónomos (Disposición final décima).

Para nosotros estar en contacto contigo es lo más importante. Ya sea para aclarar una duda o contratar alguno de nuestros servicios, no dudes en contactarnos.

Alba Novell Vera, fundadora de GW abogados

 

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