27/12/2022.- Currently, as a general rule (self-employed workers older than age 47 have an adjusted contribution wage base), self-employed persons can choose their contribution level as long as it falls within their income bracket. The general rate is 30.6% for people with a monthly social security wage base between €960.60 and €4,139.40. This choice is totally free and can be modified in the future. However, social security in Spain is going to change for self-employed workers.
New Social Security Contribution Rates
As of January 1st 2023, Royal Decree-Law 13/2022 will enter into force and all self-employed workers will begin to pay Social Security in Spain according to their annual income. The new quotas –based on self-employed worker’s net income- will be phased in between 2023 and 2025 and will have 15 thresholds ranging from those earning up to 670 euros per months to those self-employed workers earning more than 6,000 euros per month.
The new contribution payments will be applied accordingly to each threshold and range from 200 (230 in 2023) to 590 (500 in 2023) euros per month (currently, the standard minimum quota amounts to 294 euros).
Reduced rates for Social Security in Spain
That said, it is sometimes possible to contribute less. For example, if you have not registered as an autónomo in the past two (2) years (three years if you have already benefited from a reduced rate), you can apply for a reduced quota amounting 80 euros for the first twelve months. You may also benefit from a reduced quota following this inital period provided some conditions ar met.
If you want to calculate how much you will contribute next year you may access this guide.
And, of course, if you want to learn more about Social Security in Spain, do not hesitate to contact us at www.avantges.com