Draft Law on entrepreneurs and independent contractors
The Draft Law on Independent Contractors (Proposición de Ley de Reformas Urgentes del Trabajo Autónomo) will allow the rights and social protection of this group to be enhanced:
· Independent contractors can change their contribution base up to four times a year to better adapt it to their income.
· Self-employed workers will only pay for the periods actually worked and will be allowed to register and de-register up to three times a year.
· The law will double the effective period that the 50-euro flat rate is in force, which will be extended from six months to one year, thus directly benefitting 350,000 independent contractors. It will allow work to be combined with the receipt of 100% of a pension if the contractor has hired at least one other worker, which will potentially benefit up to 40,000 people.
· Future legislation will also recognise "in-itinere" accidents to independent contractors and a sub-committee will study access to partial retirement. With the aim of boosting reconciliation between work and family life, a 100% discount in National Insurance contributions will be established for independent contractors during maternity and paternity leave and in the case of adoption. The age of dependent minors will be increased from seven to 12 years old, giving rise to an entitlement of a discount due to reconciliation, and there is a 100% exemption from the NI contribution for the self-employed when looking after minors or dependents, for a period of 12 months.
Assessment is pending as the text is draft that it has not been yet approved.