Jubilación activa: los autónomos pueden cobrar hasta el 100% de pensión y mantener el negocio

Active retirement: self-employed individuals may claim up to 100% pension while maintaining business. Active retirement provides a pathway towards retirement for the self-employed while allowing them to continue working and receiving their pension simultaneously. This approach is particularly advantageous for the self-employed, especially those with employees in their business.

It has become one of the most effective tools to address two major issues in the business ecosystem: pensions often being insufficient for self-employed workers - who typically earn about 40% less than salaried employees - and the loss of viable businesses due to a lack of generational succession. General requirements for active retirement include meeting the ordinary retirement age based on years of contributions (65 years or 66 years and 10 months in 2026; and 65 years or 67 years starting from 2027).

One must have completed at least one year since reaching legal retirement age before applying for the active retirement scheme. Previously, a complete contribution record (years needed for 100% pension) was mandatory, excluding those with shorter working lives. However, now, only 15 years of contributions are required, of which two must have been exercised within the last fifteen years.

Compatibility levels indicate that if one accesses active retirement one year after the retirement age, the pension percentage is 45%; two years later, it rises to 55%; three years later, 65%; four years later, 65% of the pension; and 100% of the benefit if access occurs five years later, i.e., at 70 or 72 years old. Regardless of when accessed, the individual still receives full salary if they are self-employed, with the option of temporary or indefinite, full-time or part-time contracts.

An additional 5% increment occurs each year after accessing active retirement, with a maximum limit of 100% of the benefit. Self-employed workers with employees enjoy advantages over pension percentages, requiring a 18-month indefinite contract or indefinite hiring of a worker who had no prior work relationship with the self-employed individual within the two years before starting active retirement.

If they delay retirement access between one to three years, they receive 75% of the pension plus a 5% increment for each year of permanence, capped at 100%. Those without an indefinite worker or formal new contract must directly follow the general scale - from 45% to 100% based on delay years and 5% increment every 12 months of permanence.

Solidarity contributions continue as usual during active work, albeit with a special solidarity contribution of 9% for both business owners and employees, which does not contribute to the final pension amount. The complement for delay periods is integrated into active retirement, recalculating progressive pension percentages directly on the revalued base (delay period).

For example, if a worker has a 2,000 euro ordinary pension and delays retirement by 2 years, generating an 8% incentive, their base pension increases to 2,160 euros. Upon entering active retirement, this extra is not lost but applied to the new pension amount.