Self-employed in Spain: new social security contribution rates

01/08/2022.- After months of negotiations, Spain’s Social Security Ministry on Wednesday July 20th was given the green light by self-employed in Spain groups ATA, UPTA and Uatae to change the way the country’s 3.3 million autónomos (self-employed workers) pay for social security coverage.

Current quotas for self-employed in Spain

Up until now, as a self-employed in Spain, you could choose your contribution base between a minimum of 960.60€ per month and a maximum 4,139.40€ per month, regardless of your real income. The above bases would lead to a minimum monthly contribution of 294€ -until now this minimum contribution is the one chosen and paid by more than half of the total population of self-employed individuals in Spain- and a maximum monthly contribution of 1,266.66€.

New quotas for self-employed in Spain

However, from 2023 onwards, all self-employed in Spain will begin to pay Social Security contributions not according to the contribution base of their choice (as it works nowadays), but according to their “real earnings”; in other words, Spain’s autónomos will soon pay monthly social security fees based on “real earnings” in a similar way to how it works for income tax.

The plan is to transform the system in less than 10 years (ending in 2031). To this end, three phases have been determined; the first of them running from 2023 to 2025 (both inclusive).

The new quotas will have 15 thresholds ranging from those earning up to 670 euros per month to self-employed workers earning more than 6,000 euros per month.

Workers with a net income lower than 670 euros per month will pay 230 euros (in 2023).

Workers with a net income not higher than 1,700 euros/month will continue to pay the current fixed rate of 294 euros/month or a lower one (if the net income is lower than 1,500 euros/month).

Workers with a net income of more than 1,700 euros per month will pay more in contributions, which will steadily increase between 2023 and 2025. As an example, those earning between 1,700 and 1,850 euros per month will pay 310 euros in 2023, 320 in 2024 and 350 in 2024.


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