Important changes in monthly contributions for the self-employed in Spain

by Lorraine Williamson
self-employed contributions

MADRID – The Spanish social security service has announced the start of the new contributions system for the self-employed. This is being phased in and will be fully in effect in three years. Within 9 years a very important change will follow. 

The changes affect some 3.3 million self-employed people in Spain. They are set out in Decree-Law 13/2022 of July 26. This was published in the State Bulletin BOE of July 27, 2022. One of the changes is that new ‘autónomos’ pay a reduced social security contribution of €80 per month between 2023 and 2025. That amount (currently still €60) only applies to the first year of activity. Then it is related to income. 

self-employed contributions

Monthly premium based on estimated income 

The other change means that the monthly contribution the self-employed will pay is based on the full income for 2023, 2024 and 2025. This means that the monthly contribution can be reduced, maintained or increased from one year to the next, depending on the actual income of the self-employed person. 

To determine the correct income section, the self-employed must make a forecast of their net income at the beginning of the year. It follows that they pay a minimum contribution of €200 and a maximum of €590 per month. 

The determination of net income 

The self-employed can change the income section on which the contribution to be paid is based six times a year. To determine the net income, the self-employed must deduct the deductible expenses from their gross income. To this result, they have to add the total of the social security contributions of the previous year. Subsequently, 7% is deducted for general costs. The final amount is divided by 12. The result must be compared with the table of the Seguridad Social to see which monthly contribution belongs to this and must be passed on to Import@ss. 

What happens if you estimate the income incorrectly? 

If the provisional contribution is lower than it should be on the basis of your actual earned net income, the Social Security Service will inform you. You must pay the difference in the contribution paid and to be paid within two months of the notification. Otherwise, you pay a surcharge. 

Related post: 2 million self-employed people will pay less social security contributions 

If it turns out that you have paid too much contribution based on your income, the Social Security Service will automatically refund the difference before 31 May of the year following the year in which the tax authorities have communicated the economic data of the self-employed to social security. 

Calendar of the new contribution system 

The preparatory phase for the entry into force of the new contribution system for the self-employed has already started. On January 1, the changes will come to the system that determines the contribution bases and the quotas to be paid in fifteen sections. These quotas are based on the self-employed person’s net income and represent the transition to the definitive premium model for actual income that will be introduced in nine years at the latest. 

Related post: New social security system for the self-employed in Spain final 

This is the calendar indicated by the Social Security for the new premium system 

End of November 2022 

Launch of the bounty simulator in the public area of ​​Import@ss (in Spanish only). You do not need to identify yourself to simulate the compensation you have to pay from January 2023 with the new net income system. 

Cogesa Expats

The simulator asks you to choose one of the 15 sections of net income into which the new contribution system is divided. Based on that, the simulator calculates the minimum and maximum quotas that you can choose based on the selected section. 

If you have questions about the calculation of your net income, in the specific section on the new system you will find a link to import@ss’ self-employed practical guide where this question is answered. 

January 2023 

The new system takes effect. Throughout the month and until February 28, self-employed persons can request from Social Security the monthly contribution basis that adjusts to the net income they expect to earn on the monthly average during the year 2023. These basic changes in the quotation take effect on 1 March. 

When requesting a change in premium income, they must indicate how much net income they expect to earn. You can submit this request to change the premium income and submit declarations via the Import@ss portal. 

March 1, 2023 

Opening of the period to communicate changes in the price range that will be in May from krturn eight. Launch of a quota simulator in the private area of ​​Import@ss. Each self-employed person, depending on his specific situation, can carry out quota simulations specific to his situation, depending on the time of the consultation. 

May 1, 2023 

New deadline for reporting possible price range changes coming into effect in July. 

July 1, 2023 

New deadline for reporting any changes in premium income as of September. 

September 1, 2023 

New period for reporting a change in premium income with effect from November. This is the latest change with effect from the fees to be paid in 2023. 

October 31, 2023 

Last day for reporting activities and any applicable participation in companies for the self-employed that were registered before January 1, 2023. 

November 1, 2023 

A new period has now been opened for reporting a change in premium income starting in January 2024. 

Click here for the table with 15 income scales and associated premium amounts. 


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