{"id":167,"date":"2017-10-26T06:46:18","date_gmt":"2017-10-26T06:46:18","guid":{"rendered":"http:\/\/www.rubioassessors.com\/?p=167"},"modified":"2017-10-26T06:46:18","modified_gmt":"2017-10-26T06:46:18","slug":"llei-de-reformes-urgents-del-treball-autonom","status":"publish","type":"post","link":"https:\/\/www.rubioassessors.com\/?p=167","title":{"rendered":"Llei de Reformes Urgents del Treball Aut\u00f2nom"},"content":{"rendered":"<p style=\"text-align: justify;\">El passat dia 25 d&#8217;octubre ha estat publicat al BOE l&#8217;esperada Llei de Reformes Urgents del Treball Aut\u00f2nom, de la qual passem a descriure les principals novetats que comporta.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">R\u00c8GIM ESPECIAL TREBALLADORS AUTONOMS (RETA)<\/span><\/p>\n<p style=\"text-align: justify;\">Canvis que s\u00f3n vigents a partir del 26 d&#8217;octubre:<\/p>\n<p style=\"text-align: justify;\">1. Bonificaci\u00f3 del 100% de la quota per conting\u00e8ncies comunes en els seg\u00fcents casos, sempre i quan es contracti a alg\u00fa per substituir a l&#8217;aut\u00f2nom:<\/p>\n<p style=\"text-align: justify; padding-left: 60px;\">a) Atenci\u00f3 als fills menors de 12 anys<\/p>\n<p style=\"text-align: justify; padding-left: 60px;\">b) Per tenir a c\u00e0rrec un familiar en situaci\u00f3 de depend\u00e8ncia<\/p>\n<p style=\"text-align: justify; padding-left: 60px;\">c)\u00a0 Per tenir a c\u00e0rrec familiar amb par\u00e0lisi cerebral, malaltia mental o discapacitat mental, i discapacitat f\u00ed\u00adsica superior al 65%<\/p>\n<p style=\"text-align: justify;\">2.\u00a0 Bonificaci\u00f3 del 100% de la quota d&#8217;aut\u00f2noms durant el descans per maternitat, paternitat, adopci\u00f3, acolliment, risc durant l&#8217;embar\u00e0s o risc durant la lact\u00e0ncia natural.<\/p>\n<p style=\"text-align: justify;\">3.\u00a0 Bonificaci\u00f3 del 50% quota per conting\u00e8ncies comuns durant 12 mesos per a les treballadores que es reincorporin al treball en el cas de que haguessin causat baixa per maternitat , adopci\u00f3, acolliment o tutela en els 2 anys anteriors.<\/p>\n<p style=\"text-align: justify;\">4. Bonificaci\u00f3 del 100% de la quota empresarial corresponent a conting\u00e8ncies comunes per la contractaci\u00f3 indefinida de familiars del treballador aut\u00f2nom. Requisit de manteniment plantilla durant 6 mesos.<\/p>\n<p style=\"text-align: justify;\">5.\u00a0 Els treballadors aut\u00f2noms podran contractar, com a treballadors per compte aliena, als fills menors de 30 anys, encara que convisquin amb ells. Tamb\u00e9, sense l\u00ed\u00admit d&#8217;edat, els fills que tinguin alguna discapacitat reconeguda.<\/p>\n<p style=\"text-align: justify;\">6.\u00a0 Bonificaci\u00f3 per al c\u00f2njuge, fills i familiars fins a segon grau que causin alta com a familiar col\u00b7laborador en el seg\u00fcents termes<\/p>\n<ul>\n<li style=\"padding-left: 30px;\">Del 50% de la quota durant 18 meso<\/li>\n<li style=\"padding-left: 30px;\">Del 25% durant els 6 mesos seg\u00fcents al per\u00ed\u00adode anterior.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Canvis vigents a partir de 2018:<\/p>\n<p style=\"text-align: justify;\">1.\u00a0 Nous aut\u00f2noms, o que no ho hagin estat en els 2 darrers anys a l&#8217;alta, tindran les seg\u00fcents reduccions en les quotes per conting\u00e8ncies comunes:<\/p>\n<ul>\n<li style=\"padding-left: 30px;\">80% durant els 12 primers mesos<\/li>\n<li style=\"padding-left: 30px;\">50% durant els 6 mesos seg\u00fcents al per\u00ed\u00adode anterior<\/li>\n<li style=\"padding-left: 30px;\">30% durant els 12 mesos seg\u00fcents al per\u00ed\u00adode anterior<\/li>\n<li style=\"padding-left: 30px;\">Per als menors de 30 anys, i dones menors de 35 anys, s&#8217;aplicar\u00e0\u00a0 una bonificaci\u00f3 addicional del 30% durant 12 mesos m\u00e9s.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">2.\u00a0 Nous aut\u00f2noms, o que no ho hagin estat en els 2 darrers anys a l&#8217;alta, i que siguin persones amb discpacitat, c\u00edctimes de viol\u00e8ncia de g\u00e9nere o vitcimes del terrorisme, tindran les seg\u00fcents reduccions en les quotes per conting\u00e8ncies comunes:<\/p>\n<ul>\n<li style=\"padding-left: 30px;\">80% durant els 12 primers mesos<\/li>\n<li style=\"padding-left: 30px;\">50% durant els 48 mesos seg\u00fcents al per\u00ed\u00adode anterior<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">3.\u00a0 Les altes i baixes del RETA tindran efectes en el dia que es produeixin (no es computar\u00e0 el m\u00e9s sencer com fins ara), sempre i quan no es faci m\u00e9s de tres vegades durant l&#8217;any natural.<\/p>\n<p style=\"text-align: justify;\">4.\u00a0 Les bases de cotitzaci\u00f3 es podran canviar en quatre ocasions durant l&#8217;any coincidint amb l&#8217;inici del trimestre natural.<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">RENDA AUT\u00d2NOMS<\/span><\/p>\n<p style=\"text-align: justify;\">Per a les persones f\u00cd\u00adsiques que obtinguin rendiments d&#8217;activitats econ\u00f2miques amb el m\u00e8tode d&#8217;estimaci\u00f3 directe tindr\u00e0\u00a0 la consideraci\u00f3 de despesa dedu\u00efble a partir del 2018:<\/p>\n<ul>\n<li style=\"padding-left: 30px;\">Despeses d&#8217;aigua, gas, electricitat, telefonia i internet, a ra\u00f3 d&#8217;un 30% sobre el percentatges dels metres quadrats destinats a l&#8217;activitat sobre el total de l&#8217;habitatge.<\/li>\n<li style=\"padding-left: 30px;\">Despeses de restaurants i hotels, sempre que s&#8217;abonin per mitjans electr\u00f2nics de pagament (targetes, transfer\u00e8ncia bancaria) i siguin necessaris per l&#8217;activitat, amb el l\u00ed\u00admit de 26,67 euros\/dia i si es a l&#8217;estranger 48,08 euros\/dia.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline;\">ALTRES<\/span><\/p>\n<p style=\"text-align: justify;\">1. Compatibilitat de la realitzaci\u00f3 de treballs amb la percepci\u00f3 d&#8217;una pensi\u00f3 de jubilaci\u00f3 contributiva:<\/p>\n<ul>\n<li style=\"padding-left: 30px;\">Percepci\u00f3 del 50% de la pensi\u00f3 per jubilaci\u00f3 si es realitzen treballs per compte ali\u00e8 o propi.<\/li>\n<li style=\"padding-left: 30px;\">Percepci\u00f3 del 100% de la pensi\u00f3 si l&#8217;activitat es realitza per compte propi i es te contractat com a m\u00ed\u00adnim un treballador.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">2. Per al 2018 el rec\u00e0rrec del 20% per pagar fora de termini, es redueix al 10% durant el primer mes natural seg\u00fcent al del venciment del termini de ingr\u00e8s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El passat dia 25 d&#8217;octubre ha estat publicat al BOE l&#8217;esperada Llei de Reformes Urgents del Treball Aut\u00f2nom, de la qual passem a descriure les principals novetats que comporta. R\u00c8GIM ESPECIAL TREBALLADORS AUTONOMS (RETA) Canvis que s\u00f3n vigents a partir del 26 d&#8217;octubre: 1. Bonificaci\u00f3 del 100% de la quota per conting\u00e8ncies comunes en els [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Llei de Reformes Urgents del Treball Aut\u00f2nom - Rubi\u00f3 Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rubioassessors.com\/?p=167\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Llei de Reformes Urgents del Treball Aut\u00f2nom - Rubi\u00f3 Assessors\" \/>\n<meta property=\"og:description\" content=\"El passat dia 25 d&#8217;octubre ha estat publicat al BOE l&#8217;esperada Llei de Reformes Urgents del Treball Aut\u00f2nom, de la qual passem a descriure les principals novetats que comporta. R\u00c8GIM ESPECIAL TREBALLADORS AUTONOMS (RETA) Canvis que s\u00f3n vigents a partir del 26 d&#8217;octubre: 1. Bonificaci\u00f3 del 100% de la quota per conting\u00e8ncies comunes en els [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rubioassessors.com\/?p=167\" \/>\n<meta property=\"og:site_name\" content=\"Rubi\u00f3 Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2017-10-26T06:46:18+00:00\" \/>\n<meta name=\"author\" content=\"Rubi\u00f3 Assessors\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"Rubi\u00f3 Assessors\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.rubioassessors.com\/?p=167#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.rubioassessors.com\/?p=167\"},\"author\":{\"name\":\"Rubi\u00f3 Assessors\",\"@id\":\"https:\/\/www.rubioassessors.com\/#\/schema\/person\/c9733992f8780d4771f8435921daeffa\"},\"headline\":\"Llei de Reformes Urgents del Treball Aut\u00f2nom\",\"datePublished\":\"2017-10-26T06:46:18+00:00\",\"dateModified\":\"2017-10-26T06:46:18+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.rubioassessors.com\/?p=167\"},\"wordCount\":671,\"publisher\":{\"@id\":\"https:\/\/www.rubioassessors.com\/#organization\"},\"articleSection\":[\"Sin categor\u00eda\"],\"inLanguage\":\"ca\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.rubioassessors.com\/?p=167\",\"url\":\"https:\/\/www.rubioassessors.com\/?p=167\",\"name\":\"Llei de Reformes Urgents del Treball Aut\u00f2nom - Rubi\u00f3 Assessors\",\"isPartOf\":{\"@id\":\"https:\/\/www.rubioassessors.com\/#website\"},\"datePublished\":\"2017-10-26T06:46:18+00:00\",\"dateModified\":\"2017-10-26T06:46:18+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.rubioassessors.com\/?p=167#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.rubioassessors.com\/?p=167\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.rubioassessors.com\/?p=167#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\/\/www.rubioassessors.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Llei de Reformes Urgents del Treball Aut\u00f2nom\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.rubioassessors.com\/#website\",\"url\":\"https:\/\/www.rubioassessors.com\/\",\"name\":\"Rubi\u00f3 Assessors\",\"description\":\"Serveis de confian\u00e7a\",\"publisher\":{\"@id\":\"https:\/\/www.rubioassessors.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.rubioassessors.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.rubioassessors.com\/#organization\",\"name\":\"Rubi\u00f3 Assessors\",\"url\":\"https:\/\/www.rubioassessors.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\/\/www.rubioassessors.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.rubioassessors.com\/wp-content\/uploads\/2018\/06\/logo-rr-05-e1529574777968.png\",\"contentUrl\":\"https:\/\/www.rubioassessors.com\/wp-content\/uploads\/2018\/06\/logo-rr-05-e1529574777968.png\",\"width\":237,\"height\":62,\"caption\":\"Rubi\u00f3 Assessors\"},\"image\":{\"@id\":\"https:\/\/www.rubioassessors.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.rubioassessors.com\/#\/schema\/person\/c9733992f8780d4771f8435921daeffa\",\"name\":\"Rubi\u00f3 Assessors\",\"url\":\"https:\/\/www.rubioassessors.com\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Llei de Reformes Urgents del Treball Aut\u00f2nom - Rubi\u00f3 Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.rubioassessors.com\/?p=167","og_locale":"ca_ES","og_type":"article","og_title":"Llei de Reformes Urgents del Treball Aut\u00f2nom - Rubi\u00f3 Assessors","og_description":"El passat dia 25 d&#8217;octubre ha estat publicat al BOE l&#8217;esperada Llei de Reformes Urgents del Treball Aut\u00f2nom, de la qual passem a descriure les principals novetats que comporta. R\u00c8GIM ESPECIAL TREBALLADORS AUTONOMS (RETA) Canvis que s\u00f3n vigents a partir del 26 d&#8217;octubre: 1. Bonificaci\u00f3 del 100% de la quota per conting\u00e8ncies comunes en els [&hellip;]","og_url":"https:\/\/www.rubioassessors.com\/?p=167","og_site_name":"Rubi\u00f3 Assessors","article_published_time":"2017-10-26T06:46:18+00:00","author":"Rubi\u00f3 Assessors","twitter_card":"summary_large_image","twitter_misc":{"Escrit per":"Rubi\u00f3 Assessors","Temps estimat de lectura":"3 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.rubioassessors.com\/?p=167#article","isPartOf":{"@id":"https:\/\/www.rubioassessors.com\/?p=167"},"author":{"name":"Rubi\u00f3 Assessors","@id":"https:\/\/www.rubioassessors.com\/#\/schema\/person\/c9733992f8780d4771f8435921daeffa"},"headline":"Llei de Reformes Urgents del Treball Aut\u00f2nom","datePublished":"2017-10-26T06:46:18+00:00","dateModified":"2017-10-26T06:46:18+00:00","mainEntityOfPage":{"@id":"https:\/\/www.rubioassessors.com\/?p=167"},"wordCount":671,"publisher":{"@id":"https:\/\/www.rubioassessors.com\/#organization"},"articleSection":["Sin categor\u00eda"],"inLanguage":"ca"},{"@type":"WebPage","@id":"https:\/\/www.rubioassessors.com\/?p=167","url":"https:\/\/www.rubioassessors.com\/?p=167","name":"Llei de Reformes Urgents del Treball Aut\u00f2nom - Rubi\u00f3 Assessors","isPartOf":{"@id":"https:\/\/www.rubioassessors.com\/#website"},"datePublished":"2017-10-26T06:46:18+00:00","dateModified":"2017-10-26T06:46:18+00:00","breadcrumb":{"@id":"https:\/\/www.rubioassessors.com\/?p=167#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.rubioassessors.com\/?p=167"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.rubioassessors.com\/?p=167#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.rubioassessors.com\/"},{"@type":"ListItem","position":2,"name":"Llei de Reformes Urgents del Treball Aut\u00f2nom"}]},{"@type":"WebSite","@id":"https:\/\/www.rubioassessors.com\/#website","url":"https:\/\/www.rubioassessors.com\/","name":"Rubi\u00f3 Assessors","description":"Serveis de confian\u00e7a","publisher":{"@id":"https:\/\/www.rubioassessors.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.rubioassessors.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.rubioassessors.com\/#organization","name":"Rubi\u00f3 Assessors","url":"https:\/\/www.rubioassessors.com\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.rubioassessors.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.rubioassessors.com\/wp-content\/uploads\/2018\/06\/logo-rr-05-e1529574777968.png","contentUrl":"https:\/\/www.rubioassessors.com\/wp-content\/uploads\/2018\/06\/logo-rr-05-e1529574777968.png","width":237,"height":62,"caption":"Rubi\u00f3 Assessors"},"image":{"@id":"https:\/\/www.rubioassessors.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.rubioassessors.com\/#\/schema\/person\/c9733992f8780d4771f8435921daeffa","name":"Rubi\u00f3 Assessors","url":"https:\/\/www.rubioassessors.com\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/www.rubioassessors.com\/index.php?rest_route=\/wp\/v2\/posts\/167"}],"collection":[{"href":"https:\/\/www.rubioassessors.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rubioassessors.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rubioassessors.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rubioassessors.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=167"}],"version-history":[{"count":15,"href":"https:\/\/www.rubioassessors.com\/index.php?rest_route=\/wp\/v2\/posts\/167\/revisions"}],"predecessor-version":[{"id":182,"href":"https:\/\/www.rubioassessors.com\/index.php?rest_route=\/wp\/v2\/posts\/167\/revisions\/182"}],"wp:attachment":[{"href":"https:\/\/www.rubioassessors.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rubioassessors.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rubioassessors.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}