Social security contribution for self-employed in Cuba gets modified

Social security contribution in Cuba gets modified

HAVANA,  Aug 10 (ACN) The Ministry of Labor and Social Security (MTSS) reported on the modification of the bases of the social security contribution for self-employed workers and members of non-agricultural cooperatives established before the entry into force of Decree Law 48 of August 6, 2021.

The MTSS note explains that by means of said Decree-Law, the Special Social Security Regime for self-employed workers, members of non-agricultural cooperatives and micro, small and medium-sized companies was approved.

The referred legal regulation established, in its Sole Transitory Provision, that during the first two years of its application, self-employed workers and members of already constituted cooperatives, who were contributing according to the scale established in Decree-Laws 278, of September 30, 2010, and 306, of November 17, 2013, already repealed, could continue contributing according to the basis contained in both Decree-Laws; and as from the third year, September 2023, of the entry into force of this Decree-Law of the Special Social Security Regime, contributions are made under the terms and conditions regulated therein.

For the aforementioned purposes, the contribution of the affiliates to the Special Social Security Regime is 20% of the contribution base selected from a minimum of two thousand pesos, up to a maximum of nine thousand 500 pesos, of the scale.

Consequently, between the months of October to December 2023, self-employed workers and members of non-agricultural cooperatives constituted before the entry into force of the referred Decree-Law, who maintain their contribution for the previous special social security regimes, whose amount is less than two thousand pesos, shall modify their contribution base, to what is currently provided for.

To this effect, measures have been adopted to facilitate the process of modifying your contribution base, without the need to go to the Offices of Procedures and Employment, to the Social Security Directorates located in the municipal Labor Directorates, or to the ONAT offices, to carry out this procedure.

The request may be made through the e-mail address, attaching the form with all the information requested therein, which is available for downloading from the link

If the request for modification is not made within the established term, an adjustment of the contribution base will be made ex officio, at the minimum level of the scale, in the amount of two thousand pesos.

The members of the non-agricultural cooperatives, approved as of August 2021, by the Ministry of Economy and Planning, do not have to carry out this process, since they are applying the provisions of Decree-Law 48/2021 since its approval.