Contribution bases and rates

2025

CONTRIBUTION IN PERIODS OF ACTIVITY

Contributions can be made using daily bases, based on actual workdays actually carried out or planned, or using monthly bases, depending on the choice of the employer. If the option is not expressly exercised by the employer, by default it will be understood that the monthly contribution bases have been chosen, which will be compulsory for the worker employed by another person with indefinite contracts without including those who provide services on a intermittent - permanent employee basis, for whom it will be optional.

The contribution bases applicable to workers included in this Special System will be determined according to the provisions of article 147 of Royal Legislative Decree 8/2015, of 30 October, approving the consolidated text of the General Social Security Act.

Additional contributions for overtime are not applicable to workers included in this Special system.

The additional contribution for common contingencies, set forth for temporary contracts of an effective duration of equal to or less than thirty days.

1.- CONTRIBUTION BASES FOR COMMON AND PROFESSIONAL CONTINGENCIES IN MONTHLY MODALITY

The following minimum and maximum contribution bases during periods of activity are established for workers with a monthly contribution mode, who provide services during the whole month, as of 1 January 2025:

2.- CONTRIBUTION BASES FOR COMMON AND OCCUPATIONAL CONTINGENCIES IN ACTUAL WORKING DAY MODALITY

When 22 or more actual days are worked in the calendar month, the applicable contribution basis will be the monthly contribution basis for common and professional contingencies on a monthly basis.

Regardless of the number of hours worked in each working day, the contribution basis for workers included in the Special System for Agricultural workers employed by another person may not be less than 60.05 euros/day from 1 January 2025.

3. -TYPES OF CONTRIBUTION BASES IN PERIODS OF PROFESSIONAL ACTIVITY

Types of Contribution Bases for Common Contingencies and Work-related Injury and Occupational Disease

Contribution Types for Intergenerational Equity Mechanism (IEM)

Self-employed workers with a change of base requested by 1 January 2025

The contribution basis for self-employed workers who on 31 December 2024 had requested a change to their contribution basis, with effect from 1 January 2025, will be the one requested, provided that it is in one of the sections of the general and reduced tables of the maximum and minimum bases, and complies with the provisions of Royal Decree-Law 13/2022 of 26 July establishing a new contribution system for self-employed workers and improves protection in the event of termination of activity.

Relatives of the self-employed worker and members of the company

The family members of the self-employed worker included in this special scheme under the provisions of Article 305.2.k) and the self-employed workers included in this special scheme under the provisions of Article 305.2.b) and e), as well as the self-employed workers referred to in Article 308.1.c), rule 5, all articles of the revised text of the General Social Security Law, may not choose a monthly contribution basis of less than 1,000 euros during 2025. For the application of this minimum Contribution Basis, it is sufficient to have been registered in this special scheme for 90 days in any of these cases.

Self-employed workers who on 31/12/ 2022 will pay contributions at a higher rate than that which would correspond to their returns and had not previous amended it

During 2025, they may maintain the same or a lower contribution basis, even if their income results in the application of a lower contribution basis than either of them.

Self-employed workers dedicated to street trade or door-to-door sales

Self-employed street vendors (CNAE 4781 Retail sale of foodstuffs, beverages and tobacco at stalls and markets; 4782 Retail sale of textiles, clothing and footwear at stalls and markets and 4789 Retail sale of other products at stalls and markets) may choose to pay contributions on a basis equivalent to 77% of the minimum basis for bracket 1 in the reduced table.

The provisions of this paragraph shall also apply to worker-members of worker cooperatives engaged in street trading who receive their income directly from buyers.

Worker-members of worker cooperatives engaged in street vending

The worker-members of worker cooperatives engaged in street vending who have been included in the Special Scheme for Self-Employed Workers in application of the provisions of Article 120.four.8 of Law 2/2008 of 23 December on the General State Budget for 2009, will be entitled, during 2025, to a reduction of 50% of the contribution for common contingencies resulting from applying the contribution rate in force in this special scheme to the provisional basis, provided that its amount is 960.60 euros or less. This reduction does not apply if a basis of more than 960.60 euros has been chosen.

Worker-members of associated workers cooperatives engaged in street trading activities who began their activity and have been included under the special scheme from 1 January 2009 will also be entitled to this reduction.

Pluri-activity

Self-employed workers who pay contributions under the pluri-activity scheme, and who do so during the year 2025, taking into account both the contributions made under this special scheme and the employer's contributions and those corresponding to the worker under the Social Security scheme corresponding to their employed activity, will be entitled to a return of 50% of the excess by which their contributions for common contingencies exceed the amount of 16,672.66 euros, with a ceiling of 50 percent of the contributions paid into this special scheme due to their contributions for common contingencies.

In such cases, the Social Security General Treasury will pay the corresponding return in each case, within a maximum period of four months from the standardisation provided for in Article 308.1.c) of the consolidated text of the General Law on Social Security, except when there are special circumstances in the contribution that prevent it from being made within that period or when it is necessary for the interested party to provide data, in which case the return will be made after that period.

Self-employed people engaged in an artistic activity

The monthly contribution basis referred to in Article 313 bis paragraph 1 of the revised text of the General Social Security Law, for artists included in the Special Scheme for Self-Employed Workers whose annual income is less than or equal to 3,000.00 euros, shall be 526.14 euros per month, pending approval of the General State Budget Law for 2025.

Application for Maximum Contribution Basis with effect from 1 January 2025

Workers included in the Special Scheme for Self-Employed Workers and/or in the Special Scheme for Seafarers who, on 1 January 2025, were paying contributions at the maximum basis of sections 11 and 12 of the general table for 2024, equivalent to 4,720.50 euros, may request, until 31 March 2025, any contribution basis between the basis at which they are paying contributions (4,720.50 euros) and the maximum basis of sections 11 and 12 of the general table for 2025, equivalent to 4,909.50 euros, with effect from 1 January 2025.

Groups excluded from the new contribution system for self-employed workers

• Members of the consecrated life of the Catholic Church

Members of institutes of the consecrated life of the Catholic Church, included in this special scheme by virtue of Royal Decree 3325/1981 of 29 December 1981, which incorporates religious aspects of the diocesan right of the Catholic Church into the Special Social Security Scheme for Self-Employed Workers or Freelancers, and Order TAS/820/2004 of 12 March 2004, which incorporates religious aspects of the Catholic Church into the Special Social Security Scheme for Self-Employed Workers or Freelancers, will not be subject to contributions based on returns from economic or professional activity.

In any case, they must choose their monthly Contribution Basis base at an amount equal to or higher than the minimum basis for bracket 3 in the reduced table of Contribution Bases.

The monthly Contribution Bases chosen by them will not be subject to adjustment, as they do not pay returns-related contributions.

Nor will coverage of the contingency of Temporary Disability, the contingencies of work-related injury and occupational diseases, cessation of activity and vocational training be required.

The Type of Contribution applicable to the Contribution Basis for members of institutes in the consecrated life of the Catholic Church included in the Special Scheme for Self-Employed Workers or Freelancers will be 27.15%, of which 26.51% corresponds to the coverage of common contingencies, excluding Temporary Disability, and 0.64%, to professional contingencies corresponding to Permanent Disability and Death and Survival, with protection for cessation of activity not being covered, provided that these institutes have the authorisation of the Social Security to collaborate in managing the financial benefit of Temporary Disability.

• Worker-members of cooperatives that have an inter-cooperative system of social benefits, complementary to the public system.

Cooperative members included in the Special Social Security Scheme for Self-Employed Workers who have an inter-cooperative system of social benefits, complementary to the public system, will not be subject to the contribution based on the income obtained from their economic or professional activity in 2025, in accordance with the fourth additional provision of Royal Decree-Law 13/2022 of 26 July.

They must choose a monthly contribution basis of an amount equal to or higher than the minimum base of tranche 1 of the general table of contribution bases established for 2025. The monthly contribution bases chosen by them will not be subject to adjustment, as they do not pay returns-related contributions.

Workers included in this special system who have not opted to provide coverage, within the scope of protection provided, to all contingencies of work-related injuries and occupational diseases, will make an additional contribution of 0.10% – applied to the chosen Contribution Basis – to finance the benefits provided for Risk during Pregnancy and risk during breastfeeding.

2025

2025

Persons who carry out training internships or external academic internships included in training programmes provided for in the fifty-second additional provision of the Consolidated Text of the General Social Security Act shall be included as workers employed by another person in the General Social Security Scheme, excluding the special systems thereof, unless the placement or training is carried out on board vessels, in which case they shall be included in the Special Social Security Scheme for Seafarers.

Paid training internships:

This contribution shall also apply to internships carried out under Royal Decree 1493/2011, of 24 October, and Royal Decree 1543/2011, of 31 October, which regulates non-labour internships in companies.

Unpaid training internships:

In the year 2025, for both cases of internships, the 95 percent reduction established in section 5.b) of the fifty-second additional provision of the revised text of the General Social Security Act will be applicable to the payments for common contingencies, without any other contribution benefits other than this reduction being applicable to them. The provisions of Article 20 of the consolidated text of the General Social Security Act shall apply to these reductions in payments, with the exception of the provisions of paragraphs 1 and 3 thereof.

2025

Social security contributions and others for other protected contingencies in respect of workers who have concluded a training and apprenticeship contract or an alternance training contract shall be made in accordance with the following rules:

First: When the monthly contribution basis for common contingencies, determined in accordance with the rules laid down in the Social Security scheme concerned, does not exceed the minimum monthly base of that scheme:

(*) When unemployment contributions under training contracts are applicable, the contribution basis shall be the minimum basis for the contingencies of work-related injuries and occupational diseases for 2025, to which a rate of 7.05% will be applicable, distributed as follows: 5.50% payable by the company and 1.55% payable by the worker.

Second: When the monthly contribution basis for common contingencies, determined in accordance with the rules laid down in the Social Security scheme concerned,  exceeds the minimum monthly contribution basis of that scheme, the following types of contribution shall be added to the single payments referred to in the first rule:

Third: Intergenerational Equity Mechanism (MEI) contribution. On the minimum contribution basis of the General Social Security Scheme: