The Recovery, Transformation and Resilience Plan approved by the Government and sent to the European Commission outlines the guidelines for the distribution and application of European Union funds to renew the community economy in the coronavirus pandemic. It is a structural reform in which, how could it be otherwise, the self-employed are also affected.
The group of self-employed professionals will be influenced by a whole series of pension, tax and employment measures that will change the regulatory landscape by which they are governed in just a couple of years. Not all these reforms will be carried out at the same time, but progressively and with a differentiated calendar depending on each branch.
The first detailed calendar was announced this week by José Luis Escrivá , Minister of Inclusion, Social Security and Migration, and is the one that corresponds to pensions. The reform of the system affects the self-employed not only in the future benefits to be received, but also in the way they contribute to Social Security.
Thus, and as published by the ministry itself on its Twitter account , for the fourth quarter of 2021 the new pension revaluation index and the battery of measures aimed at aligning effective and real retirement age will arrive , among which are the penalty to early retirement , the elimination of forced retirement clauses and the improvement of incentives for delayed retirement.
In the second quarter of 2022 , the new contribution system for the self-employed by real income will be implemented effectively . For the fourth quarter of 2022, the adaptation of the calculation periods to professional careers and the substitution of the sustainability factor for one of intergenerational equity will remain, as well as the increase in the maximum contribution bases and the highest pensions.
In labor matters, the labor reform that Yolanda Díaz intends to undertake at the head of the Ministry of Labor is scheduled for this 2021 , although without planned dates in detail, since it depends to a certain extent on the negotiation with the employers and the unions.
As can be seen in the text of measures sent to the European Commission , the objectives set in component 23 point to a reform of the labor market in which the permanent contract will be generalized , active employment and recruitment policies will be modernized and subcontracting, a mechanism for flexibility and requalification of workers will be implemented, and the benefit system will be simplified and improved , among other things.
All these measures, as Yolanda Díaz has repeatedly promised , are intended to be approved during 2021 so that they can enter into force as of the year 2022.
On the fiscal front, the key year will be 2022 , when from February the committee of experts entrusted with the task of designing a tax reform begins to announce its proposals, one of the measures included in component 28 of the Plan of Recovery, along with others such as the review of tax benefits, the reform of tax measures for the ecological transition with taxes on waste in landfills, incinerations or the use of non-reusable plastics.
There will be no tax increases in 2021, or at least that is the intention of Nadia Calviño , Minister of Economy, who aspires to a renewed “more solid and progressive” tax system, and pointing to digital taxation, green taxation or reform Corporation Tax, among many other aspects.