El STRAIGHT, Special Regime for Self-Employed Workers, is one of the systems of the Social security in Spain, specifically designed for people who carry out a self-employed activity or are self-employed. This regime includes individual entrepreneurs, liberal professionals and, in some cases, business partners.
The main characteristics of STRAIGHT are:
- Social security contribution: Self-employed workers must contribute monthly to Social Security. The contribution base and the fee payable are chosen within established limits, which may vary depending on the age and situation of the worker.
- Coverage: The RETA offers coverage for pensions, temporary and permanent disability, death and survival, and healthcare. It may also include coverage for accidents at work and occupational diseases, although this is optional.
- Pensions: Self-employed workers have the right to a retirement pension, as long as they have met the minimum contribution requirements.
- Flat rate: There are incentives such as the "flat rate" for new self-employed workers, which reduces the Social Security contribution during the first months or years of activity.
- Fiscal obligations: In addition to social contributions, self-employed workers must comply with tax obligations, including the payment of personal income tax and, in some cases, VAT.
El STRAIGHT It is essential to guarantee the rights and social protection of self-employed workers in Spain. It is important that self-employed workers are well informed about their obligations and rights within this regime.