To be entitled to this refund, the amounts contributed by the worker to the RETA, plus the sum of those contributed by the company and the worker in the general regime, must be equal to or greater than said amount of 12,368.23 euros. The self-employed person will have the right to request the refund of 50% of the excess over said amount, with a limit of 50% of the self-employed contributions paid. The refund is only made if the self-employed person makes a request , either through an appointment or with their digital certificate.
Example of calculation of excess quotas for self-employed persons in multiple activities
Let's give an example of how the calculation would be. Let's say that the worker has a contribution base of 3,000 euros for common contingencies in the general regime. This figure corresponds to a contribution of 28.30%, of which the worker contributes 4.70 and the rest the company, which amounts to a total of 849 euros per month, which at the end of the year will be 10,188 euros.
Start of marked textSelf-employed persons with multiple jobs can request a refund of excess contributions until April 30End of marked text
To this we have to add the amounts contributed to the local marketing email list RETA. Let's suppose that the minimum contribution base is used , in this case 893.24, which means a monthly cost of 266.18 which adds up to 3,194.23 over the year. The total income earned therefore amounts to 13,382.23, a figure higher than the limit and which therefore represents an excess of contribution.
The amount to be returned would be the result of subtracting both amounts; that is, 13,382.23 - 12,368.23 = 1,014 euros, to which 50% would have to be applied to which we are entitled to a refund, therefore it would be 507 euros in this case to be returned , since this figure does not exceed 50% of the amounts entered into the RETA.
Therefore, not all self-employed workers with multiple activities are entitled to a refund of excess contributions. In any case, we have to do the calculation ourselves and request from Social Security the amount that we believe corresponds to us in each case during the first four months of the year. As you have seen, in the case of self-employed workers earning 1,000 euros, the truth is that they are not entitled to a refund, and only those who earn around 35,000 euros per year in gross salary under the general regime would reach the limit , always taking into account that in the RETA contributions are made on the minimum basis.
