The compatibility of carrying out self-employment with the receipt of 100% of the retirement pension provided that it is proven that at least one worker has been hired.
It is permissible to hire children as employees if they are under 30 years of age, even if you live with them, but unemployment coverage is excluded.
If you make several registrations and withdrawals within the same fiscal year, you can only quote the days on which the activity was carried out.
In case of multiple activity, the TGSS will automatically return the excess of contribution if the maximum is exceeded (€ 2,023.56).
The new limitations to be able to accept the “Flat Rate” of autonomous are:
- The period in which you can not have been self-employed is reduced.
- The term of the flat rate is extended to 12 months.
- Being under 30 (35 for women) of 36 months.
- The application of reductions and bonuses is limited to 24 months.
In addition, the self-employed who reconcile professional and family life related to a hiring, freelancers who take leave for maternity, paternity, adoption, risk during pregnancy or breastfeeding, and independent contractors who rejoin after maternity, may get bonuses in the 100% quota.