The solidarity contribution to alleviate the effects of the earthquake treats differently workers in a dependency relationship and those who are self-employed.
Section 6 of the Solidarity bill proposed after the Earthquake establishes that natural persons will pay an amount equal to 3% of their profits, taking as reference the taxable income of 2015. Net incomes are excluded if they work for a company.
The contribution is different if the employee works in a dependent relationship. In that case, the contribution would be equivalent to a day’s pay if the employee earns more than USD 1 000 monthly. This differentiation between workers implies that the first contribute more than the latter, although the monthly income is the same.
If someone earns USD 1,000, which is in the range of those who contribute less, that person will pay a day’s income for a month, ie USD 33.33. But if a freelancer earns the same, that person would obtain USD 12,000 per year and would have to pay the 3%, that is USD 360.03.