Socio-Labor News for 2019
Labor news year 2019
On December 28, 2018, Royal Decree Law 28/2018 ( https://www.boe.es/eli/es/rdl/2018/12/28/28 ) was published in the BOE for the revaluation of pensions public and other urgent measures in social, labor and employment matters, whose main novelties we will summarize, together with other measures also recently approved and that affect the socio-labor scope of its activity:
NEW MINIMUM INTERPROFESSIONAL SALARY FOR 2019 . The SMI is established in an amount of € 900 per month in 14 payments , equivalent to € 12,600 in annual computation
MODIFICATION OF THE SUBSIDY FOR OVER 55 YEARS OF AGE (from now on, over 52)
The two main changes are the age of access, which goes from 55 to 52 years and the income requirement, which is no longer calculated with the family unit and the individual income of the beneficiary is calculated as the only reference ( this last requirement is applied since July)
Other novelties regarding this subsidy are:
- The beneficiary may be charging the subsidy and quoting until he can retire in an ordinary and unanticipated manner
- The contribution made by the State for the recipients of this subsidy will be raised from 100% to 125% of the minimum contribution base.
- The amount of the subsidy goes from € 430 per month to € 438.8 per month.
INCREASE OF MATERNITY DEDUCTION FOR CUSTODY EXPENSES OF CHILDREN UNDER 3 YEARS IN KINDERGARTEN .
Consists that, women with children under three years with the right to apply the minimum by descendants who carry out an activity on their own or by others, may reduce the differential rate of their income tax up to 1,000 euros per year for each child under three years when they meet custody expenses in authorized day care centers or kindergartens
The informative Declaration on minors and the expenses that give right to the application of the increase of the deduction for maternity must present it EXCLUSIVELY, the nurseries or centers of infantile education authorized, not the parents
Custody costs are considered as amounts that meet the following requirements:
- Be satisfied with authorized nursery schools and kindergartens.
- They are paid for registration and registration, attendance, general and extended hours, and food, provided they have been produced for full months.
- Both the amount paid by the mother and the amount paid by the other parent, adopter, guardian or co-worker will be considered.
- The amounts paid by the company in which the mother, father, adopter, tutor or the subsidized amounts paid to the nursery or early childhood education center will not be taken into account
- Obligation to quote for unemployment professional contingencies.
- From January 1, 2019, the self-employed will be obliged to contribute for these contingencies (except for those who quote for the flat rate, which goes from € 50 to € 60 for the first year).
- Reform of the unemployment benefit for the self-employed. The period for the collection of your subscription is doubled compared to the one currently planned (equating it with the General Scheme).
from 12 to 17 months
from 18 to 23 months
from 24 to 29 months
from 30 to 35 months
from 36 to 42 months
from 43 to 47 months
With 48 months
New contribution bases
- Maximum base: € 4,070.10 month (increase of 7%)
- Autonomous minimum base that have employed 10 or more workers in 2018, and for self-employed SOCIETY: € 1,214.10 per month
- Maximum base over 47 years: 2,077, € 80 per month
- Minimum base: € 944.40 month (increase of 1.25%)
- The indefinite contract to support entrepreneurs.
- The possibility of holding training and apprenticeship contracts with people between 25 and 30 years old
- The incentives for part-time hiring with training links, the indefinite hiring of a young person by micro and self-employed workers, the hiring of new young entrepreneurship projects, the young first employment contract and the internship contracts.
- In contracts of temporary nature whose effective duration is equal to or less than five days , the employer's Social Security contribution for common contingencies will increase by 40 percent .
- Update of the maximum limit and the maximum contribution bases for 2019 (€ 4,070.10) and increase in the Premium List of contributions for professional contingencies.
- Compulsory inclusion in the General Social Security Scheme of those who participate in training programs, non-work practices or external academic practices .
- Suspension of the system for reducing contributions for professional contingencies due to a reduction in work-related accidents .
- Pensions and other public benefits are revalued in 2019 with an increase of 1.6 percent compared to the amount they would have had in 2018.
- Maximum pension amount for 2019 . 2,659.41 euros / month or 37,231.74 euros / year.
- New type of serious labor infraction for the fight against false self-employed workers. The fight against the fraudulent use of the figure of the Autonomous worker is reinforced by the inclusion of a new type of serious infraction, with its corresponding sanction, which penalizes this behavior.
As always, we remind you that we are at your disposal to expand this information or any questions about it