contribution bases and rates 2024

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.

Determination of Inactivity Situation

There are periods of inactivity within a calendar month when the number of calendar days in which the worker is registered in the special system in that month is greater than the number of actual days worked in that month multiplied by 1.3636.

The number of days of inactivity in the month is the difference between the number of days of absence in the month and the number of actual days in the month multiplied by 1.3636.

The contribution for the days of inactivity in the month is the result of multiplying the number of days of inactivity in the month by the corresponding daily Contribution Basis and by the applicable Contribution rate.

Contribution Basis in an Inactivity Period

From 1 January 2025, the monthly contribution basis applicable for employees included in this special system, during periods of inactivity, within the calendar month is 1,381.20 euros. This amount corresponds to the minimum contribution basis for common contingencies of group 7 of the scale of contribution groups of the Social Security General Scheme.

When the worker works 22 or more actual days in the calendar month, the contribution basis corresponding to these will also be 1,381.20 euros, corresponding to the minimum basis for common contingencies in group 7 of the scale of contribution groups of the General Scheme.

Contribution rate in a inactivity period

The contribution rate during periods of inactivity is 11.50%, the resulting contribution being borne exclusively by the worker.

Benefits of contributing

From 1 January 2025, workers who have completed a maximum of 55 actual contribution days in 2024 will have their contributions reduced by 19.11% during periods of inactivity in 2025.

Additional contribution for the 'Intergenerational Equity Mechanism'.

From 1 January 2025, during periods of inactivity, this additional contribution is determined by applying the rate of 0.80% to the contribution basis for common contingencies, payable by the worker.

Monthly contribution Bases

From 1 January 2025, the Contribution Bases for common contingencies for this special system will be determined by the following scale, according to the remuneration received by Domestic Employees for each working relationship.

For the purposes of determining the monthly remuneration of a Domestic Employee, the monthly amount received must be increased, in accordance with Article 147.1 of the consolidated text of the General Law on Social Security, with the proportional amount of the extra payments to which the employee is entitled.

Types of contribution

• Common contingencies
  From 1 January 2025, the Type of Contribution for common contingencies will be 28.30% – 23.60% payable by the employer and 4.70% payable by the employee.

• Professional contingencies
  The Type of Contribution set out in the premium rate approved by the fourth additional provision of Law 42/2006, of 28 December, on the General State Budget for 2007, in the wording given by the fifth final provision of Royal Decree-Law 28/2018, of 28 December (key heading 97), will be applied to the corresponding Contribution Basis, with the resulting contribution to be paid exclusively by the employer.

• Unemployment
  From 1 January 2025, the Types of Contribution for Unemployment shall be as follows:
  1. Permanent contracts: 7.05%, of which 5.5% shall be payable the employer and 1.55% shall be payable by the worker.
  2. Fixed-term contracts: 8.30%, of which 6.70% shall be payable by the employer and 1.60% shall be payable by the employee.

• Wage Guarantee Fund (FOGASA)
  The contribution rate to the Wage Guarantee Fund shall be 0.2% borne by the employer alone.

• Intergenerational equity mechanism (MEI)

From 1 January 2025, 0.8% will be applicable on the Contribution Basis for contingencies, of which 0.67% shall be borne by the employer and 0.13% shall be borne by the employee.

Benefits of contributing

Unless otherwise stipulated, only employers who are up to date with their Social Security payment obligations on the date they are granted may obtain reductions, bonuses or any other benefit in the Social Security bases, rates and contributions and for joint collection concepts. 

Failure to pay Social Security contributions and joint collection contributions accrued after the contribution benefits have been obtained within the statutory period will only result in their automatic loss in respect of the contributions corresponding to periods not paid within that period, unless this is due to an error on the part of the Social Security Administration.

The contribution benefits applicable under this Special System are as follows:

• A 20% reduction in the employer's Social Security contribution for common contingencies due to registration for the scheme.
• Benefit of 45% on the employer's Social Security contribution for common contingencies, for hiring carers in large families (not cumulative with the 20% reduction for registration to the scheme). It shall only apply to the hiring of a single carer for each family unit that is officially recognised as a large family. 
• 80% rebate on the employer's contribution to the Unemployment contribution (effective as of 1 October 2022).
• 80% rebate on Wage Guarantee Fund contributions (in force from 1 October 2022).
• 75% reduction of the employer's Social Security contribution for common contingencies during the situation of Temporary Disability for workers who have reached the age of 62 (in force as of 1 January 2022).
  
• Reductions in the company's Social Security contributions for hiring people with disabilities, in accordance with Law 43/2006, of 29 December and Royal Decree-Law 1/2023, of 10 January.
• 100% rebate on the employer's Social Security contribution for common contingencies, for the formalisation of interim contracts to replace female workers who are victims of gender violence, in accordance with Article 21, Section 3, of Organic Law 1/2004, of 28 December, on Comprehensive Protection Measures against Gender Violence.
• 100% discount on the employer's Social Security contribution for common contingencies, for the formalisation of interim contracts, to replace female workers who are victims of sexual violence and who have suspended their employment contract or exercised their right to geographical mobility or change of work centre, in accordance with article 38, section 3, of Organic Law 10/2022, of 6 September, on the comprehensive guarantee of sexual freedom.
  
• 100% rebate on the employer's total Social Security contributions for the formalisation of interim contracts signed with unemployed persons to replace workers whose employment contract has been suspended due to risk during pregnancy or risk during breastfeeding, birth and care of a child exercise of joint responsibility for the care of the infant, under the terms established in the Workers' Statute.

From 1 September 2023, for new hires, this rebate will be, as a general rule, 366 euros of the total employer's Social Security contribution.

• 100% rebate on the employer's total Social Security contributions for workers replaced for the reasons mentioned in the previous paragraph. This rebate shall only be applied when the suspension of activity due to these causes coincides with the substitute interim contract and, in any case, with the maximum suspension period.

From 1 September 2023, for new hires, this rebate will be, as a general rule, 366 euros of the total employer's Social Security contribution.

In the event that the hiring of a worker could simultaneously give rise to their inclusion in more than one of the cases for which there are contribution bonuses for the same contingencies, it will only be possible to benefit from them in respect of one of them, with the option corresponding to the employer at the time of the application for registration, or variation of data, of the worker.

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.