
¿QUÉ ENTENDEMOS POR CUOTA DE AUTÓNOMOS?
Los trabajadores autónomos deben cotizar desde el primer día en que inicien su actividad. Y la liquidación de la cuota se debe llevar a cabo en la terminación de cada mes en las administraciones de la Tesorería General de la Seguridad Social.
Cabe remarcar, que desde la validez de la Ley de Reformas Urgentes del Trabajo Autónomo en 2018. Tanto en el mes de alta como de baja como autónomo, el pago de la cuota será proporcional a los días de alta.
¿CUALES SON LAS PRESTACIONES SOCIALES QUE TIENE DERECHO EL PAGO DE CUOTA DE LOS AUTÓNOMOS?
El importe de las bases de cotización condiciona las prestaciones que puede recibir un autónomo en situaciones de cese de actividad, baja por enfermedad, baja por accidente y sobre todo en caso de jubilación, lo que obliga a planificar la cuota a partir de los 47 años.
Con el objetivo de cotizar más y, de esta forma, incrementar su pensión. Es importante saber, que la mayoría de los autónomos aumenta su base de cotización al cumplir los 47 años.
CUOTA DE AUTÓNOMOS EN 2021
Este año 2021 se ha producido una subida de los tipos de cotización de un 0,1% por cese de actividad. Teniendo esto en cuenta, se ha pasado del 0,8% del año 2020 al 0,9% de 2021. Por otro lado, ha subido un 0,3% por contingencias profesionales, pasando del 1,1% del año pasado al 1,3% este año.
Pero a causa de la pandemia que seguimos viviendo hoy en día a causa del Covid 19, el Gobierno y las asociaciones de autónomos acordaron que las subidas fijadas para este 2021 no serán válidas hasta el 1 de junio. Es por esto, que la cuota se mantiene de la siguiente manera hasta el 1 de junio de 2021:
- Si se cotiza por la base mínima (944,4 euros): 286,1 euros al mes.
- Si se cotiza por la base máxima (4.070,1 euros): 1.233,2 euros mensuales.
CUOTAS DE AUTÓNOMOS A PARTIR DEL COVID 19
Como ya se ha comentado sin ir más lejos, en el punto anterior. El Gobierno y las asociaciones de autónomos llegaron a un acuerdo para suspender la subida de los tipos de cotización hasta el 31 de mayo de 2021. Por tanto, en estos primeros 5 meses de 2021, no se producirá la respectiva subida de entre 3 y 12 euros al mes que estaba prevista en la cuota de los autónomos para el año 2021.
Pero hay que tener en cuenta, que a partir del 1 de junio se hará efectiva la subida de la cuota anunciada para 2021. Por tanto, la cuota de autónomos quedará de esta forma a mediados de 2021:
- Si se cotiza por la base mínima: 289 euros mensuales.
- Si se cotiza por la base máxima: 1.245,45 euros mensuales.
BONIFICACIÓN CUOTA DE AUTÓNOMO
La cuantía de la tarifa plana se va incrementando en función del tiempo y la situación del interesado:
- Primeros 12 meses: Cuota de 60- 68 euros para las nuevas altas. Inicialmente la bonificación era del 80% de reducción de la cuota pero la Ley de Fomento del trabajo autónomo redondeó esta cantidad hasta los 50 euros que actualmente se sitúa en 60 euros.
- Meses 12 a 18 meses: 50% de reducción durante el segundo semestre.
- Meses 18 a 24 meses: 30% de reducción durante el siguiente semestre.
Cabe destacar que los cambios producidos desde el 1 de enero de 2019, la cuota de 60 euros durante el primer año por tarifa plana, incluye en la cotización del autónomo las contingencias tanto comunes como profesionales y deja fuera el cese de actividad y la formación continua.
Cabe destacar que Las mujeres < 35 años y los hombres < 30 años tienen derecho a una reducción sobre la cuota de contingencias comunes durante los 12 meses siguientes a la finalización de la tarifa plana, fecha de efectos del alta, equivalente al 30% resultante de aplicar el tipo mínimo vigente (29,80%) a la base mínima de cotización de este régimen.
En estos supuestos la duración total de la tarifa plana será de 36 meses ininterrumpidos.
OTROS REQUISITOS PARA LA BONIFICACIÓN
Otro requisito importante para dicha bonificación, es no haber estado de alta como autónomo en los dos años anteriores, con excepción de aquellas personas que en el pasado se hubieran dado de alta como autónomos disfrutando de la tarifa plana. En este último caso el tiempo de espera es de tres años desde la baja en autónomos.
Si deseas saber más sobre las bonificaciones a los autónomos entra aquí
A. Ramírez y Asociados – Asesoría jurídica
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