{"id":2500,"date":"2026-06-01T10:11:21","date_gmt":"2026-06-01T08:11:21","guid":{"rendered":"https:\/\/www.mirallesassessors.com\/?p=2500"},"modified":"2026-06-03T11:06:27","modified_gmt":"2026-06-03T09:06:27","slug":"els-autonoms-societaris-i-collaboradors-no-poden-cotitzar-menys-de-1-42440-e-al-mes-en-2026","status":"publish","type":"post","link":"https:\/\/www.mirallesassessors.com\/ca\/els-autonoms-societaris-i-collaboradors-no-poden-cotitzar-menys-de-1-42440-e-al-mes-en-2026\/","title":{"rendered":"Els aut\u00f2noms societaris i col\u00b7laboradors no poden cotitzar menys de 1.424,40 \u20ac al mes en 2026"},"content":{"rendered":"\n

El Reial decret-llei 13\/2022, de 26 de juliol, va modificar la Llei General de la Seguretat Social per a implantar l’actual sistema de cotitzaci\u00f3 dels aut\u00f2noms (per rendiments). Per\u00f2, dins d’aquesta reforma, va introduir expressament un s\u00f2l de base m\u00ednima per als aut\u00f2noms societaris i col\u00b7laboradors, tot i establir una \u201ctreva\u201d -basada en una reducci\u00f3- que va durar fins a l’1 de gener de 2026. En conseq\u00fc\u00e8ncia, enguany ni els societaris ni els col\u00b7laboradors poden triar una base mensual inferior a la seg\u00fcent: la m\u00ednima per conting\u00e8ncies comunes del grup 7 del R\u00e8gim General, que avui dia \u00e9s de 1.424,40 \u20ac mensuals.<\/strong><\/p>\n\n

En concret, l’RDL 13\/2022 modifica l’article 308.1.a.4t de la LGSS<\/a>, que ara compta amb una nova redacci\u00f3. No obstant aix\u00f2, abans d’analitzar aquest canvi, conv\u00e9 aclarir qu\u00e8 significa la figura d’aut\u00f2nom societari i la de col\u00b7laborador. El societari \u00e9s qui ha constitu\u00eft una societat mercantil (per exemple, una Societat Limitada) i exerceix funcions de direcci\u00f3, ger\u00e8ncia o administraci\u00f3, o posseeix el control efectiu de l’empresa. Per contra, el col\u00b7laborador<\/strong> \u00e9s un familiar directe del titular d’un negoci, on treballa de manera habitual -per\u00f2 no est\u00e0 contractat com un treballador per compte d’altri-.<\/p>\n\n

Nova quota aut\u00f2noms societaris i col\u00b7laboradors<\/h2>\n\n

Realitzada aquesta diferenciaci\u00f3, entre tots dos conceptes i entre la resta d’aut\u00f2noms, la veritat \u00e9s que en augmentar la base de cotitzaci\u00f3 m\u00ednima fins als 1.424,40 \u20ac mensuals, la quota que han de pagar els aut\u00f2noms societaris i col\u00b7laboradors mensualment s’incrementa fins a assolir, aproximadament, els 445 euros<\/strong> -en el cas que tri\u00efn la m\u00ednima-.<\/p>\n\n

<\/span>
\n
\n

Aix\u00ed mateix, en la regularitzaci\u00f3 anual la base definitiva tampoc pot ser inferior a 1.424,40 \u20ac mensuals. I es fixa un criteri operatiu: per a aplicar aquest llindar n’hi ha prou amb haver estat 90 dies en d’alta en el per\u00edode que es regularitzi<\/strong>, fins i tot encara que per rendiments o per bases provisionals resulti una base inferior.<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n

<\/p>\n\n

Puc continuar cotitzant menys i esperar a la regularitzaci\u00f3?<\/h2>\n\n

S\u00ed, \u00e9s possible (no incorreries en cap infracci\u00f3 ni sanci\u00f3), encara que no \u00e9s recomanable Per exemple, si ho fas durant 2026, haur\u00e0s de pagar el que quedi a deure en la regularitzaci\u00f3 de 2028<\/strong>. I aix\u00ed successivament, per la qual cosa com a assessors especialitzats en les branques fiscal i comptable<\/a> t’aconsellem que t’adaptis com m\u00e9s aviat millor a la normativa vigent per a no haver d’assumir a posteriori tots els endarreriments acumulats, de cop.<\/p>\n

\n
\"Els<\/figure><\/div>\n

La cronologia de l’aut\u00f2nom societari\/col\u00b7laborador: 2022-2026<\/h2>\n\n

Fins a l’entrada de 2026 no s’ha posat en marxa, realment, el que es va aprovar en el Reial decretllei 13\/2022, de 26 de juliol. Aix\u00f2 \u00e9s pel fet que el Govern va aprovar un benefici transitori<\/strong> mitjan\u00e7ant el qual, tant els aut\u00f2noms societaris com col\u00b7laboradors, podien acollir-se a una base m\u00ednima redu\u00efda de 1.000 \u20ac al mes durant 2023, 2024 i 2025. <\/p>\n\n

\n\n
\n

Per\u00f2 el final de la treva ja \u00e9s un fet<\/strong> i ara aquest tipus de professionals han de respectar la base m\u00ednima del grup 7 del R\u00e8gim General, que cada any s’actualitza per ordre ministerial, sent en 2026 l’Ordre PJC\/297\/2026, de 30 de mar\u00e7. Truca’ns<\/a> si necessites que gestionem integralment la teva situaci\u00f3 com a aut\u00f2nom societari o col\u00b7laborador. <\/p>\n<\/blockquote>\n\n

\n","protected":false},"excerpt":{"rendered":"

El Govern va aprovar un benefici transitori mitjan\u00e7ant el qual podien acollir-se a una base m\u00ednima redu\u00efda. Per\u00f2 el final de la treva ja \u00e9s un fet i…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2500","post","type-post","status-publish","format-standard","hentry","category-uncategorized-ca"],"acf":[],"yoast_head":"\nNova cotitzaci\u00f3 m\u00ednima aut\u00f2noms societaris | MIRALLES<\/title>\n<meta name=\"description\" content=\"En augmentar la base de m\u00ednima, la quota a pagar pels aut\u00f2noms societaris i col\u00b7laboradors s'incrementa fins a 445 \u20ac, aproximadament.\" \/>\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.mirallesassessors.com\/ca\/els-autonoms-societaris-i-collaboradors-no-poden-cotitzar-menys-de-1-42440-e-al-mes-en-2026\/\" \/>\n<meta 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