Sometimes the terms of multi-employment and multi-activity They are used indiscriminately. In fact, these two types of employment are very different. The differences between one and the other are reflected not only in the type of activity, but also in the contributions of the workers.
Included within the special cases in the contribution elements of the Spanish Social Security, both options have a series of specifications. In order to explain it to you in detail, we have prepared an article that answers all your questions.
What is moonlighting?
According to the electronic headquarters of Social Security, the moonlighting It is the employment situation of an employed worker who provides professional services to two or more different employers and in activities that give rise to their mandatory registration in the same Social Security Regime. This modality refers to the possibility of having two or more jobs from different payers. For example, a part-time waiter from Monday to Thursday, who is also hired as a waiter in a restaurant on weekends.
Advantages of moonlighting
The main, and most obvious, is the economic remuneration. As we know, the salaries in Spain They are a 20% lower than in the rest of Europe, and inflation does not improve the quality of life. Although moonlighting also offers other possible benefits. One of them would be professional development. Training in the same discipline from different angles of the same industry helps to learn different ways of performing a profession.
So we can specify that career opportunities in moonlighting allow you to expand skills and knowledge. In the case of artists, doctors or computer developers it is a widespread practice in countries such as Germany, Holland or Poland.
In the case of the tax implications of multiple employment, the rights must be respected in both contribution regimes. Regarding the maximum limit to be paid to Social Security, if it is exceeded, 50% of the limit must be returned.
What is pluriactivity?
Pluriactivity, on the other hand, refers to the worker who carries out his activity both externally and as his own. That is, you are registered in different Regimes other than Social Security. This assumption refers to those workers who carry out an unrelated activity for a company and who, at the same time, are registration as self-employed to be able to carry out other economically remunerated activities.
In this case, we can include artists, writers or musicians who develop their main activity and, at the same time, obtain remuneration for their creative work. In this way, both activities are legally covered in terms of rights and obligations.
Advantages of pluriactivity
Pluriactivity allows develop in other areas of knowledge. As we have mentioned, in the case of artists or creatives this scenario is usually the usual one. Given that there are certain disciplines in which they can hardly constitute the main salary, this regime provides an effective solution to be able to perform both occupations.
In the regulation of pluriactivity, as expressed on the Social Security contributions page, self-employed workers who contribute to this regime during 2023, “will have the right to a refund of 50 percent of the excess in which their contributions for common contingencies exceed the amount of 15,266.72 euros, with a limit of 50 percent of the contributions paid into this special regime due to their contributions for common contingencies.” In this case, the General Treasury will be responsible for paying the corresponding refund.