The PP-A will take to the next Plenary Session of the Parliament of Andalusia a non-legislative proposal to show its rejection of the “complex” contribution model applied to self-employed workers by the Government of Pedro Sánchez, which it blames for clear “malfunctions detected in its implementation,” and to demand that it be reviewed in depth.
The initiative proposes that the future central Government that results from the general elections of 29 November review the contribution system based on net income. It calls for ensuring a real reduction in the contributions for self-employed workers with lower income, greater alignment with the income effectively obtained, the prior approval of bases and types, the simplification of the adjustments, the exclusion of legally protected periods where applicable, and the removal of surcharges and interest for errors or delays attributable to the administration.
The text calls for rejecting a net income-based contribution system “unfair, with subsequent adjustments and uncertainty about future contributions, which maintains disproportionate burdens for certain self-employed workers, especially for self-employed company owners and collaborating family members, who are imposed, in certain cases, a definitive minimum contribution base higher than that corresponding to their actual income”.
Likewise, it asks the Chamber to express its opposition to the policy followed by the Executive since 2018 “of successively increasing labor and contributory costs, through the exponential rise in social security contributions; the introduction and progressive increase of the intergenerational equity mechanism, and the successive updating of the interprofessional minimum wage, without establishing sufficient compensation mechanisms for small economic activities with less capacity to absorb these costs”.
In this context, the central Government is urged to set “a 100% bonus on employer contributions for twelve months for hiring the first worker and 50% for the second, conditioned on the maintenance of employment,” in addition to promoting a policy of increasing real wages based on social concertation, improved productivity, and economic growth.
On the other hand, the PP-A proposes that Parliament censure that, despite the commercial delinquency problems faced by small businesses, the national Executive has not, in eight years, driven "a sufficiently effective reform of the VAT accrual and recovery regime in unpaid transactions, maintaining a system in which entrepreneurs may be forced to pay amounts corresponding to invoices that they have not yet been able to collect".
Accordingly, the Government is requested to modify that regime in order to align "the taxability of the tax with the collection of transactions within the limits allowed by European law, simplify the recovery of VAT on bad debts, strengthen mechanisms for the reclamation of commercial debts, and ensure effective compliance with the statutory payment deadlines by companies and public administrations, with special protection for self-employed workers".
The proposal also calls on the central Executive to review the tax and regulatory burdens that affect professional supplies, to establish temporary, proportionate and selective compensation mechanisms in response to duly justified extraordinary increases in costs, and to promote tax and financial incentives for energy efficiency, the modernization of facilities, and the reduction of fixed operating expenses.
Likewise, it is requested that it approve a specific program for administrative and tax simplification for self-employed workers; the reduction, when legally possible, of the frequency and number of filings for smaller-scale activities; the elimination of duplicate information between administrations, and the provision of free public tools to facilitate compliance with digital obligations.
Similarly, the national Executive is urged to review the economic and documentary requirements for accessing the cessation of activity, to strengthen its coverage in the event of involuntary closures or situations of duly accredited business unviability, to expedite the procedures for recognition and review, to improve protection in cases of serious illness or temporary incapacity, and to ensure a real correspondence between contribution obligations and the social protection rights of self-employed workers.
Another of the demands addressed to the Government is "to strengthen bonuses and aid for the temporary replacement of self-employed workers, avoid harmful regularizations derived from periods legally protected, review the reimbursement system for pluriactivity, and improve the modalities of active retirement, expanding the possibilities for professional continuity and generational replacement, especially in small family and rural businesses".
Finally, it is demanded that the Government, after coordination with representative organizations and the autonomous communities, approve an integral support program for self-employment that includes tax and contributory incentives for the creation and consolidation of activities, facilities for the second chance, specific measures for generational replacement, support for hiring and for the continuity of businesses in rural areas, and verifiable commitments to reduce burdens.