- The 2023 guide to bonuses and reductions includes all current regulations regarding hiring incentives
- Published by the SEPE, offers information structured by type of contract, group to which the worker belongs and type of company
These are the bonuses and reductions for self-employment currently in force:
Fixed-term contracts concluded with unemployed people to replace the self-employed person in certain cases
Assumptions: risk during pregnancy, risk during breastfeeding, birth and care of the minor or exercise of joint responsibility for the care of the minor or nursing minor
Registered as job seekers.
Amount: 366 euros/month.
Duration: as long as the replacement lasts.
Self-employed workers during leave due to birth, adoption, custody for the purposes of adoption, foster care, risk during pregnancy or risk during breast-feeding
Workers included in the Special Social Security Regime for Self-Employed or Self-Employed Workers or, as self-employed workers, in the first contribution group of the Special Social Security Regime for Seafarers, including working partners or work partners of cooperative societies included in these regimes, during periods of rest due to birth, adoption, custody for adoption purposes, foster care, risk during pregnancy or risk during breast-feeding.
Amount: generally, 100 % of the quota for common contingencies resulting from applying to the average base that the worker had in the twelve months prior to the date on which this bonus begins, the type of contribution for common contingencies in force in each moment, excluding that corresponding to temporary disability derived from said contingencies.
This bonus will be compatible with that established in Royal Decree Law 11/1998.
Duration: the duration will be during the rest period.
Collaborating family member
New registrations of collaborating family members of self-employed workers in the corresponding Special Self-Employment Regime: spouse, de facto partner and self-employed family members by consanguinity or affinity up to and including the 2nd degree and, where applicable, by adoption.
Regarding the quota resulting from applying the minimum base of the corresponding type of contribution in force at any given time:
- Months 1 to 18, bonus of 50 %
- Months 19 to 24, bonus on the 25th %
Duration: 24 months.
For reconciliation of personal and family life linked to hiring
Self-employed workers who remain registered with the RETA and hire a full or part-time worker in the cases of:
- For care of children under 12 years of age.
- For having a family member in their care, by consanguinity or affinity up to the second degree in a situation of dependency.
- For having a relative by blood or affinity up to the second degree, inclusive, with severe disability when said disability is duly accredited, provided that said relative does not carry out a paid activity.
Reduction of the contribution for common contingencies that results from applying to the average base that the worker had in the 12 months prior to the date of benefiting from these measures, of the current minimum contribution rate, according to type of contract:
- Permanent contract: 100 %
- Part-time contract: 50 %
Duration: up to 12 months, as long as the hired worker is kept during the time the bonus is enjoyed.
Minimum contract duration: 3 months.
Self-employed workers starting a self-employed activity
Self-employed or self-employed workers who cause initial registration or who have not been registered in the immediately preceding two years, counting from the effective date of registration, in the Special Social Security Regime for Self-Employed Workers or Self-employed.
Amount: in general, a reduced rate will be applied for common and professional contingencies, counting, with workers being exempt from contributions due to cessation of activity and professional training.
Duration: from the effective date of discharge and for the following twelve full calendar months.
The right to reductions in the contribution referred to in this article will be extinguished when self-employed workers leave the Special Social Security Regime for Self-Employed or Self-Employed Workers during any of the periods in which they are applicable.
Reinstated
Self-employed workers who have ceased their activity due to maternity, adoption, custody for the purposes of adoption, foster care and guardianship and return to self-employed activity within 2 years following the effective date of termination.
Amount: bonus equivalent to 80 % of the quota for common contingencies resulting from applying to the average base that the workers had in the twelve months prior to the date on which they ceased their activity, the type of contribution for common contingencies in force at all times , excluding that corresponding to temporary disability derived from said contingencies.
Duration: during the 24 months following the date of reinstatement.
Self-employed workers caring for minors affected by cancer or another serious illness
Self-employed workers who are beneficiaries of the benefit for the care of minors affected by cancer or another serious illness, referred to in Chapter X of Title II of the consolidated text of the General Social Security Law.
Amount: bonus of 75 % of the quota for common contingencies that results from applying to the average base that the worker had in the twelve months prior to the date on which this bonus begins, the type of contribution for common contingencies in force at all times , excluding that corresponding to temporary disability derived from common contingencies, in the Special Regime for Self-Employed or Self-Employed Workers.
Duration: during the period of receipt of said benefit.
Self-employed workers from Ceuta and Melilla in the sectors included in article 36 of law 20/2007
Workers included in the Special Regime for Self-Employed or Self-Employed Workers engaged in activities within the agriculture, fishing and aquaculture sectors; industry, except energy and water; trade; tourism; hospitality and other services, except fixed-wing air transport, building construction; financial and insurance activities, and real estate activities, who reside and carry out their activity in the Cities of Ceuta and Melilla.
Amount: bonus of 50 % of the quota for common contingencies corresponding to the provisional or definitive contribution base that results from application in accordance with the provisions of article 308.1 of the consolidated text of the General Law of Social Security
Timeless.
Self-employed workers from emerging companies in a multi-activity situation
Self-employed workers who have effective control, direct or indirect, of an emerging company regulated in Law 28/2022, of December 21, promoting the ecosystem of emerging companies, and who, simultaneously, work for others to another employer.
Amount: bonus of 100 % of the quota corresponding to the minimum base established generally, at all times, in the aforementioned special regime during the first three years.
This bonus will be incompatible with the contribution benefits provided for in articles 31 and 32.
Duration: continuously as long as the situation of pluriactivity persists and, at most, during the first three years, counting from the date of registration that occurs as a consequence of the beginning of the autonomous activity due to dedication to the emerging company.
The bonus will expire, in any case, at the moment in which the situation of pluriactivity ceases, and its application cannot be restarted later in the event that a new situation of pluriactivity occurs.
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