You can work for someone else while being Autónomo. This is known as pluriactivity, which consists of being registered in more than one Social Security regime. In your case, it would be the General Social Security Regime and the RETA.
This situation implies contributing to two Social Security schemes, which translates into the following:
- If you are employed full-time: 50% reduction in the contribution base during the first 18 months, that is, a base of €446.62 and a self-employed contribution of €133.53. Afterwards, you will have a 75% reduction on it.
- If you work part-time and work more than 50%: you can reduce your contribution base to 75% for the first 18 months; then up to 85%.
- The personal income tax base is calculated by adding the income from the work of an employee and that of the self-employed.
- Continue paying VAT returns.
- If you get to contribute in both types of jobs for a minimum of 15 years, you will receive two retirement pensions.
The pluriactivity of the Autónomo
Pluriactivity is a phenomenon closely related to self-employment. However, this does not mean that it is a common phenomenon, thanks to the uncertain nature of their business, many workers choose to start a new activity without having to leave the security of a paid job.
Pluriactivity and Social Security
Multiple activity is a circumstance that is covered by social security and is legally regulated in Spain. The Social Security defines multiple activity as “the situation of a self-employed worker and/or someone else whose activities give rise to compulsory affiliation to two or more different Social Security schemes”.
The price in a situation of pluriactivity
When a worker is affiliated with more than one social security scheme, they must contribute to each of them. This means that an employee who is also independent must contribute to the general Social Security scheme (as an employee) and to the RETA (as self-employed).
The share of the Autónomo in multiple activity
A self-employed person with several jobs has to pay all the contributions that he is obliged to pay as an employee. The contribution of the self-employed must also be paid in full. As for the new self-employed, they are entitled to bonuses.
Multi-activity bonuses
The new self-employed can benefit from Social Security bonuses when they are multi-activity. These bonuses logically affect the payment of the self-employed quota in the following way:
- 50% discount on the payment of the self-employed fee during the first 18 months of activity.
- 75% of the self-employed fee for the remaining 18 months.
It should be noted that this bonus can only be enjoyed in the following circumstances:
- When quoting for the minimum contribution base.
- When you do not enjoy other types of bonuses.
Pluriactivity and flat rate
The flat rate is a bonus for new self-employed. This type of bonus is incompatible with the bonus for multiple activity. In other words, when an employee registers as self-employed and wants to benefit from a reduction in social security, they have to choose one of the two depending on which is more advantageous.
The refund of the Autónomo fee for multiple activity
When making contributions for two different types of regime, it may result that the multi-activity self-employed person exceeds the total amount when making contributions; This amount is set by the Government annually in (2022 the amount is 15,266 euros) if the total contribution figure for all schemes exceeds that limit, Social Security is responsible for the refund, without the self-employed person requesting it.
This refund consists of 50% of the amount exceeded with a cap of 50% of the quotas entered in the RETA. It should be clear, therefore, that the refund is not made on the self-employed quota, but on the total quoted in all regimes.
Obligations for the Autónomo in multiple activity
Whatever the reason for which you become self-employed, here are the most important requirements to set up your own business while continuing to work for someone else:
- Registry obligations
The procedures necessary to register as a multi-activity self-employed do not differ from those required for full-time self-employed. Therefore, to start a self-employed activity it is necessary to register with two state agencies: the Tax Agency and the Social Security.
- Social Security registration
60 days before starting a professional activity, the self-employed must register with the special Social Security regime, also known as RETA. In addition, when you work for someone else, you will be registered in the general regime.
Therefore, a person who works for their own account and for someone else will be registered in both the general and special regimes. Registration in the latter is done using the TA0521 form, which indicates, among other things, the identification data, the activity to be carried out and the contribution base.
However, it may happen that the natural person registers as self-employed and later decides to also work for someone else. In this case, as the multiple activity starts after registering as a freelancer, the change to a multiple activity situation must be indicated with the pertinent changes.
- Registration in the Treasury
With model 036 or 037, the self-employed person makes the census declaration before the Tax Agency, providing not only the identifying data, but also declaring the type of economic activity that they are going to carry out (commercial, professional or artistic), as well as the tax regime of VAT, the personal income tax regime to which it is subject and even if it is obliged to make withholdings.
Both processes can be presented with the DUE (single electronic document), from where it will be sent to the corresponding administrations. This tool greatly facilitates the bureaucratic activity necessary to register as a freelancer.
Note: In any case, you can find more specific information on the procedures for starting a self-employed activity in the IONOS article How to register as a freelancer.
- Registration in the town hall
Registration at the town hall is necessary if you need an opening permit because the activity is going to be carried out on premises or a building permit if you want to adapt the space before starting the activity.
Double contribution and retirement
With the pluriactivity of the self-employed, the subject must contribute to Social Security for common contingencies and, if desired, for professional ones (unless they practice any of the professions or are in any of the cases in which the law allows them to do so). forced to pay). For this reason, one of the problems encountered by the self-employed in multiple activities is the double contribution, that is, they pay Social Security twice for the same benefits. However, the second article of Law 6/2017 establishes that if the quoted amount is equal to or greater than that established for each year in the General State Budget Law, the self-employed person may obtain a refund of 50% of the amount that exceed that figure.
Another issue that raises doubts among the self-employed with several activities is that of pensions:
What happens to pensions when contributions have been made to both schemes at the same time?
As long as the conditions are met, a person who has contributed for an activity as a self-employed person and another as an employee can obtain a pension for both. However, if at the time of requesting the pension you are not registered, you must demonstrate that you have contributed simultaneously to both schemes for at least 15 years.
In conclusion, it is possible that they are hired by someone else being self-employed, but it is important to know everything that this entails, such as double contribution and additional payments; to legally exercise both jobs.
Finally, at Entre Trámites we offer various management, advisory and support services in processes related to the hiring of your employees, social security procedures and payroll preparation for the self-employed, SMEs and other companies.
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