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You are in: Home » Workers » Contribution / Collection for Workers » Schemes » Special Scheme for Self-Employed Workers » Summary Table of Bases and Rates for the last 5 Years

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Summary Table of Bases and Rates for the last 5 Years

CONTRIBUTION TABLE FOR THE SPECIAL SCHEME OF SELF-EMPLOYED WORKERS
Year	Effects	Legal Resolutions	Minimum Base	Maximum Base	Contribution base for workers aged 48 and 49	Contribution base for workers aged 50 or over	Rate (*)
2011	01.01.11	Law 39/2010 of 22.12 (BOE of 23)	850.20 euros	3,230.10 euros	- If the base on 12/2010 ≥ €1665.90 or they become affiliated in this special scheme for the first time they can choose between €850.20 and €3,230.10 - If the base on 01/01/2011 < €1,665.90 the maximum base must be ≤ €1,682.70 , unless they take the option to change before 30/06/2011, effective as of 01/07/2011 (1)	Between €916.50 and €1,682.70 (2)	29,80
2010	01.01.10	Law 26/2009 of 23.12 (BOE of 24)	841.80 euros	3,198.00 euros	-----------	1,665.90 euros	29,80
2009	01.01.09	Law 2/2008 of 23.12 (BOE of 24)	833.40 euros	3,166.20 euros	-----------	1,649.40 euros	29,80
2008	01.01.08	Law 51/2007, of 26/12 (BOE of the 27th)	817.20 euros	3,074.10 euros	-----------	1,601.40 euros	29,80
2007	01.01.07	Law 42/2006 of 28/12 (BOE of the 29th)	801.30 euros	2,996.10 euros	-----------	1,560.90 euros	29,80

(1) Or in the event that the surviving spouse of the business owner, as a result of their death, has had to take charge of this business and become affiliated in this special scheme aged 48 or 49, said limit will not be applicable.

(2) Unless the surviving spouse of the business owner, as a result of their death, has had to take charge of this business and become affiliated in this special scheme aged 45 or over, in which case they can choose a base between 850.20 and 1,682.70 euros per month.

(*) If temporary disability coverage is waived, the rate shall be 26.50%.

With out-of-work protection the rate shall be 29.30%.