--- title: "Law on urgent reforms of Self-Employment, now in force" lang: "en" type: "noticia" updated: "2026-07-20" url: "https://www.fraternidad.com/en/law-on-urgent-reforms-of-self-employment-now-in-force" translations: es: "https://www.fraternidad.com/es-ES/noticias/ley-de-reformas-urgentes-del-trabajo-autonomo-ya-en-vigor" ca: "https://www.fraternidad.com/ca-ES/llei-de-reformes-urgents-del-treball-autonom-ja-en-vigor" eu: "https://www.fraternidad.com/eu-ES/autoenpleguaren-premiazko-erreformei-buruzko-legea-orain-indarrean" gl: "https://www.fraternidad.com/gl-ES/lei-de-reformas-urxentes-do-autoemprego-agora-en-vigor" en: "https://www.fraternidad.com/en/law-on-urgent-reforms-of-self-employment-now-in-force" zh-hans: "https://www.fraternidad.com/cn/ziyingzhiyejinjigaigefaxianyishengxiao" --- ![Cover of a self-employed person doing wood cutting work](/sites/default/files/styles/style_1920x400/public/2017-10/trabajador_03_67335299.jpeg?itok=FCy8VQx2) # Law on urgent reforms of Self-Employment, now in force 27/10/2017 Regulations After months of waiting, on October 25, Law 6/2017, of October 24, on Urgent Self-Employment Reforms, was published in the BOE. > The Law partially comes into force the day after its publication, but some of its “star measures” will not be effective until January 1, 2018. The new law modifies the current economic and tax regime for the self-employed and among the most innovative measures include topics as different as the extension of the so-called "flat rate", reductions and bonuses in Social Security contributions or different improvements in the field of labor or tax rights. As far as our sector is concerned, the great novelty lies in the inclusion of the “in itinere” accident for this group, provided that professional contingencies have been arranged. Until now it was only recognized for employed workers. The main changes are: * Surcharge for late income to Social Security (Art.1) As of January 1, 2018, the reduction in surcharges for contribution debts for late payments will be 10% if the debt is paid within the month following maturity and 20% from the second month. In the event of a debt claim or settlement document, the surcharge will be 20% if the payment is made within the established period and 35% if the payment is made after the end of the period. * Pluriactivity (Art. 2) The self-employed person will have the right to a refund of 50% of the excess by which his contributions exceed the amount established for this purpose by the LPGE for each year, with a limit of 50% of the contributions paid due to his contribution for the common contingencies of mandatory coverage. The refund will be made by the General Social Security Treasury (TGSS) before May 1 of the following year, without the need to request it. * Flat rate (Art. 3) Newly self-employed people or those who have not been registered in this regime in the last two years, can benefit from the 12-month payment (previously 6 months), of the single payment of 50 euros if they opt for the minimum contribution base. If they opt for a higher base, they will enjoy a reduction of €80 in the payment during the first 12 months. In both cases, the fee based on the chosen contribution base will be reduced by 50% for the following 6 months and by 30% for the following 3 months and will have a 30% bonus for another 3 months, until reaching 24 months. * Contribution benefits for people with disabilities, victims of gender violence and victims of terrorism who start a self-employed activity (Art. 4) The flat rate of €50 is extended from 6 to 12 months, if they have not been registered in the immediately preceding 2 years (previously 5 years), and if they opt for the minimum base. If you opt for a higher base, 80% reduction on the fee for common contingencies. In both cases, after the initial period of 12 months, a 50% bonus on the fee for common contingencies, up to a maximum of 48 months (total 5 years from the effective date of registration). It is necessary to differentiate between reductions and bonuses: quota bonuses are financed from the budget of the State Public Employment Service; the reductions, charged to Social Security. * Bonus for reconciling professional and family life (Art. 5) Bonus of 100% of the quota on the average base of the last 12 months for self-employed workers, and for a maximum period of 12 months, in the following cases: Care of children under 12 years of age in your care (previously 7 years of age) Dependent relative up to the 2nd degree of consanguinity or affinity in a situation of dependency. Dependent relative up to 2nd degree consanguinity or affinity with cerebral palsy, mental illness or intellectual disability greater than 33% or physical or sensory disability greater than 65%, as long as the family member does not carry out paid activity. * Bonus during maternity leave, paternity leave, adoption, custody for adoption purposes, foster care, risk during pregnancy or breastfeeding (Art. 6) Bonus of 100% of the quota on the average base of the last 12 months, applying the minimum rate and provided that the rest period is at least one month. * Bonuses for self-employed workers who return to work in certain cases (Art. 7) Self-employed workers who have ceased their activity due to maternity, adoption, custody for the purposes of adoption, foster care and guardianship, in case of reinstatement in the two years following the date of termination, will have a bonus consisting of a flat rate of €50 during the twelve months following reinstatement, if they contribute for the minimum base, or a bonus of 80% on the quota for common contingencies in case of contribution for a base higher than the minimum. * Tax deductions (Art. 11) It will be applicable to determine the net income in personal income tax, the supplies of the habitual residence partially affected by the economic activity, such as gas, electricity, water, telephone and internet, in 30% of the proportional part to the square meters of the residence destined for the activity. As well as the expenses of maintenance, food and accommodation, when carrying out the work activity that are paid through any electronic means of payment, in the same amounts as for employed workers, that is, 26.67 euros per day if the expense is in Spain or 48.08 euros if it is abroad. * Improvements in the quote (Art. 12) The minimum contribution base for self-employed workers who have hired 10 or more workers will be determined in the corresponding LPGE. * Contingencies arising from work accidents “in itinere” (Art. 14) Self-employed workers who contribute for professional contingencies will have the accident covered “in itinere”. Thus, a work accident is one suffered when going to or returning from the place where the economic or professional activity is carried out, considered as such the place of work that does not coincide with your domicile and is tax declared. * Modification of the Regulation on registration, affiliation, registrations and cancellations (First final provision) The contribution will be made on actual days worked, not on the entire month, requiring the corresponding fraction of the fee. Up to a maximum of 3 registrations and cancellations are allowed within each calendar year, which will have effects from the beginning or end of the activity and not from the first day of the month in which the activity begins, as until now. * Modification of the General Regulation on contributions and settlement of other rights of the SS: (Second final provision) The self-employed person may change their contribution base up to 4 times a year (previously it was 2 times a year). * Compatibility of self-employment and retirement (Fifth Final Provision): 50% reduction in the pension, but it is established that if you are an employee, the amount of the pension compatible with working as a self-employed person will reach 100%. [![New aid for the self-employed under Law 6/2017, of October 24 (Law on urgent reforms of Self-Employed Work)](/sites/default/files/2017-10/nuevas_ayudas_para_autonomos_-_fraternidad-muprespa.jpg)](https://www.fraternidad.com/sites/default/files/2017-10/nuevas_ayudas_para_autonomos_-_fraternidad-muprespa.jpg "New aid for the self-employed under Law 6/2017, of October 24 (Law on urgent reforms of Self-Employed Work)")