The self-employed or self-employed worker has existed since the world began. But it was at the beginning of the 20th century, with the Work Accident Law in 1900 and with the Work Contract Law in 1931, when his figure was taken seriously normatively speaking.
It took the 1970s for the Official State Gazette (BOE) in Decree 2530/1970, of August 20, to give them a name like The Little Prince: Concept of self-employed or self-employed worker.
One. For the purposes of this special regime, a self-employed or self-employed worker will be understood as someone who habitually, personally and directly carries out an economic activity for profit, without being subject to an employment contract and even if he or she uses the paid service. from other persons.
The Special Regime for Self-Employed Workers (RETA) and its evolution since the 70s
The RETA has undergone changes over the years, on the one hand, this has helped to legally protect the figure of the self-employed, on the other, it has meant both positive and negative changes for the self-employed worker.
The self-employed person is a heterogeneous profile, as we see in the Statute of self-employment. Self-employed can be a journalist, a graphic designer, a farmer, a lawyer or a doctor. But the rules are the same for everyone.
The Statute of Self-Employed Work (LETA)
The aforementioned Statute of Self-Employment (LETA) came into force on July 11, 2007 with Law 20/2007 that regulates the work of people registered with RETA.
This law established a framework of social and economic protection for all self-employed workers. It currently regulates the legal regime of the self-employed, their rights and duties, economic guarantees, social protection, and association rights.
2024, the immediate future of the self-employed
Yes, in 2010 a protection system for cessation of activity was established. In 2013, the “flat rate” was created and other measures were taken with the aim of promoting entrepreneurship.
2017 and 2018 were years where the maximum and minimum contribution bases were adapted and the deduction of some expenses was clarified, 2019 was the year of equality and conciliation.
- 2023 has meant a change in the contribution system for the self-employed, which will lead to quota adjustments and regularization in next 2024 and the possible entry into operation of the VAT franchise.
- Self-employed workers who earn between 670 euros or less and 1,166.70 euros have their contribution base reduced by between 2.17% and 3.85%.
- Starting in June 2024, the first quota regularization will take place when the Tax Agency passes on to the Social Security the income data presented by the self-employed in the income tax return.
- The new tax, Intergenerational Equity Mechanism (MEI), will mean that starting in January 2024, the contributions to be made by each worker hired will rise by 0.1%, going from the 0.6% contribution for common contingencies in 2023 to 0.7% that they will have to pay in 2024.
2024, a year to remember for all self-employed people because it promises with all the changes that are coming.