More than 4,300 self-employed people from Melilla benefit from the new contribution system that came into force on January 1, as reported by the Provincial Director of the National Social Security Institute (INSS) and the General Social Security Treasury (TGSS) in Melilla, Augusto Hoyo.
This system, he explained, which will be progressively deployed for 3 years, involves 15 tranches that determine the bases of contributions and quotas based on the net returns of the autonomous, as a transition to the definitive model of contributions for real income that will occur, at the latest, in nine years.
As for the quota rebate, specific to Melilla and Ceuta in certain sectors of economic activity, 50% of the quota for common contingencies corresponding to the provisional or definitive contribution base is maintained (BOE dated 11/01/2023 published in Royal Decree-Law 1/2023, of 10 January, on urgent measures in the field of incentives to employment and improvement of the social protection of artists, which reworded article 36 of the Law on the Status of Self-Employed Workers).
The TGSS has launched an information simulator for self-employed workers to calculate the quota that can correspond to them with the new system of net income contributions.
“This calculator can be accessed through the portal Importass, in the public area, where there is also information about the new system, the keys on how to calculate yields and the steps to follow in the coming months,” he said.
According to Hoyo, self-employed workers who were already registered under this scheme on 1 January 2023 will have to report their earnings before 31 October 2023 through the “Modification of Self-Employed Labour Data” service of Importass.
If throughout the year 2023 the self-employed foresees a variation of their net returns, he will be able to select every 2 months a new base of quotation and, therefore, a new quota adapted to them with a maximum of 6 changes a year, he added.
In any case, the TGSS has established all the dates for the deployment of the new autonomous contribution system in the link https://revista.seg-social.es/-/20221124-calendario-autonomos. Not only that, interested parties can find more information about the new system in the news section of the Social Security website, in the guide on Self-Employment published in the import@ss portal or on the phones 901502050 and 9154102 91, where they can also answer questions about how to calculate their returns, how to communicate them, what are the expected return tranches for 2023 and much more.