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No. Self-employed workers subject to the "flat rate" benefit may not pay contributions for cessation of activity or for vocational training until the maximum period for benefiting from these reductions has expired. From the first day of the month following the end of the month, contributions must be paid for all protected benefits.
Both the exclusion of contributions for the cessation of activity and vocational training, and the contribution for these contingencies once the maximum "flat rate" period has ended, will be carried out ex officio by the General Treasury of the Social Security.
Yes, unless this contingency is covered in another activity carried out in another Social Security scheme in a situation of pluri-activity, in which case it can be waived.
The following are also exempt from such coverages:
In these cases, these professionals are also subject to a solidarity contribution of 9% of the minimum contribution basis of the tranche 1 of the general table.
This contribution does not count for benefit purposes.
The resulting contribution is deducted from the pension monthly.
Contributions are only payable for temporary disability and professional contingencies plus a special solidarity contribution of 9% of the contribution base for common contingencies.
The contribution basis is that resulting from the application of the rules of the new earnings-related contribution system.
When you reach the retirement age applicable to you according to art. 205.1. of the General Law on Social Security (LGSS), you are exempt from paying Social Security contributions other than temporary disability and occupational contingencies.
The contribution basis shall be that resulting from the application of the rules of the new earnings-related contribution system.
Self-employed workers must pay contributions from January 2023 on the basis of the economic income obtained, irrespective of the working time they use to obtain this income.
Until they exercise the option, in 2023 they will continue to pay contributions on the basis corresponding in January that year, applying the changes and increases to the contribution basis that correspond to them in December 2022 that, in accordance with the General State Budget Act for 2022 and the previous legislation.
No. The higher base for which contributions are being paid on 31 December 2022 must be in the social security scheme for self-employed workers (RETA).
Yes, provided you were paying contributions on a higher contribution basis than would correspond to your income on 31 December 2022, you may continue with that contribution basis or a lower one, even if your income requires the application of a lower contribution basis than either.
There will be an adjustment, but you can waive the refund of contributions, in which case the provisional contribution basis will become final, however, these may never exceed the amount of the contribution basis corresponding to 31 December 2022.
You must apply to waive the refund of your contributions by the last day of the calendar month immediately following the month when you receive notice of the adjustment.
The new system will apply from 1 January 2023.
For 2023, 2024 and 2025, Royal Decree-Law 13/2022 has already established the minimum and maximum contribution basis applicable to the different tranches of net income to be obtained in those years.
In 2023, it is planned to modify the maximum base of tranches 11 and 12 of the general table, in amounts established by the LPGE of 2023.
In 2025, the new contribution system for self-employed workers will be reviewed for 2026 and subsequent years.
This review will be repeated every 3 years until the final implementation of the new system from 2032 onwards.
If the self-employed person was previously benefiting from a rebate modified as of 1 January 2023, will the previous form of calculation and requirements be maintained or will those established in the new model apply?
The new rules apply, except in the case of the old flat rate, in which case it will be governed by the previous regulations until they expire.
It depends on the type of rebate.
The following will not be affected:
It may be modified in other cases if the final contribution basis is lower than the minimum base of tranche 1 in the general table of bases.
The allowance is maintained during the period of receipt of this benefit, up to the age of 23, if the cancer or serious illness, diagnosed before reaching the age of majority, persists and the need for hospitalisation, treatment and care during this period persists.
Unlike the previous legislation, the resulting 100% rebate on the contribution for common contingencies will be applied to the average basis that the worker had in the twelve months when the rebate begins and the contribution rate for common contingencies in force at any given time, excluding the rate corresponding to the temporary disability derived from these contingencies from the calculation.
Will the changes in the percentage of benefits in contributions for family members of the holder of an agricultural holding take place as from 1/1/2023 both for persons registered as of 31/12/2022 and for new registrations?
Yes, from 1 January 2023, both the change of contribution benefit from reduction to rebate and the amount of 40% of the contribution for common contingencies corresponding to the minimum contribution basis of tranche 1 of the general table of bases apply both to workers who were already benefiting from the rebate before 1 January 2023 and to workers registered after that date.
These percentages are applied to the minimum base of tranche 1 of the general table of bases, unless the worker chooses a provisional contribution base, or has a definitive contribution base, which is lower than this minimum base, in which case the rebate is calculated on the lower contribution base.
The amount of the rebate is applied to the minimum contribution basis of tranche 1 of the general table of bases.
Does the amount of the rebate for self-employed workers for professional and family life balance linked to recruitment, the amount of the rebate for self-employed workers during parental leave, adoption, foster care, risk during pregnancy or risk during breastfeeding, the amount of the rebate for self-employed workers who return to work under certain circumstances and the amount of the rebate on contributions for caring for a minor affected by cancer or another serious illness change if the contribution bases are adjusted?
No, these amounts are not subject to change as a result of the adjustment of the provisional bases.
Does the calculation of the bonus for self-employed workers for reconciling professional and family life linked to hiring take into account the contribution rate corresponding to temporary disability cover arising from common contingencies?
No, as the contribution rate corresponding to temporary disability derived from common contingencies is excluded from the application of the 100% rebate on the contribution for common contingencies.
The contribution basis to be used to calculate benefits is the current minimum base of tranche 1 of the general table of bases.
Yes. Self-employed workers may expressly waive the application of the flat rate. The effect of this waiver takes effect on first day of the month following notification of the waiver, the flat rate will cease to apply.
Self-employed workers included in the Special Scheme for self-employed workers, as well as self-employed workers included in the first group of the Special Social Security Scheme for Seafarers.
This includes members of limited companies and worker-owned companies, as well as worker-members of cooperatives who are considered self-employed.
It does not apply to family collaborators or to members of Institutes of consecrated life of the Catholic Church.
Yes. The self-employed worker must apply for application of the new "flat rate" both when registering for the application of this benefit during the first 12 full calendar months, and before the start of the second 12-month period, provided that, in this second period, the self-employed worker expects the annual net economic income to be less than the annual minimum wage corresponding to each annual period during these 12 months.
Yes, this benefit applies even if the self-employed worker takes on employees when registering or at any time thereafter.
No. This group of self-employed workers has its own specific contribution rebate regulated in article 35 of Law 20/2007, on the Statute of Self-Employed Workers.
The different types of "flat rate" are expressly repealed.
However, for self-employed workers who are registered from January 2023 onwards, if this is their first registration with the social security scheme for self-employed workers (RETA) or if they have not been registered with the system in the two years prior to the new registration, a new reduced flat-rate contribution is established in the General State Budget Law (LPGE) (currently €80), with an initial duration of 12 months, extendible to 24 months if they do not earn more than the minimum wage after the initial period.
The financial benefits to which self-employed workers who benefit from this reduced contribution may be entitled shall be determined in accordance with the minimum basis of the lowest tranche of the general table.
These contributions shall not be subject to adjustment.
Although the law has expressly repealed the so-called FLAT RATE in its different modalities, the beneficiaries of these benefits before 1 January 2023 may continue to enjoy them in their contributions until their maximum duration runs out.
Despite the abolition of the articles of the Statute of Self-Employed Workers that governed the different modalities of the flat rate (arts. 31, 31.2, 32 and 32.2) self-employed workers who had these benefits recognised in the contribution at 31 December 2022 will keep them until their terms expire.
The differences between the provisional and final bases are subject to the rates and other conditions of contribution corresponding to the settlement periods to be adjusted.
Members of institutes of consecrated life of the Catholic Church included in the Special Social Security Scheme for Freelancers or Self-Employed workers.
Self-employed workers included in the second and third contribution groups of the Special Social Security Scheme for Seafarers.
The differences between the provisional and final bases is subject to the rates and other contribution conditions corresponding to the settlement periods being adjusted.
Contributions corresponding to months whose contribution bases have been considered for the calculation of the base rate of any financial benefit from the Social Security system are excluded from the adjustment process.
The adjustment is based on the provisional contribution base, as a monthly average, for which contributions have been paid during the corresponding year:
Self-employed persons who have been registered for at least 90 days during the year as self-employed persons in capital and labour companies.
To calculate the 90 days of registration as a member of a company, the days of registration in either of the two cases are added together.
No. Periods of entitlement to Social Security benefits, as well as the months that have been considered to calculate the base rate of the same, are not subject to adjustment and are consolidated as final bases.
There is therefore no need to revise the benefits.
The contribution basis becomes final.
There are two possibilities:
Under no circumstances will Surcharges or Interest be refunded.
As a general rule, income from all economic, business or professional activities carried out in each financial year, whether as an individual or as a partner, is taken into account.
Eligible income is calculated in accordance with the personal income tax (IRPF) rules:
The monthly average is calculated based on this income, i.e. the net annual income is divided by the number of days of actual registration (not including days when the person receives social security benefits or other days taken into account for calculating the base rate for these benefits), deducting 7% as general expenses in general and 3% in the case of commercial and labour partners.
The result of this operation is multiplied by 30 to obtain the actual average monthly net income.
This is a process whereby the final contribution bases are determined by adjusting the monthly contributions of the previous year's provisional bases.
If the Tax Administration makes changes to the amount of the self-employed worker's annual income after the Social Security General Treasury has been notified for the calculation of the definitive contribution basis, how will the change affect the determination of the definitive contribution basis?
If the corresponding Tax Administration makes subsequent modifications, either ex officio or at the request of the worker, to the amount of the worker's annual income, which has been calculated for the adjustment:
The Tax Administration will notify the General Social Security Treasury and the State Labour and Social Security Inspectorate, the Labour and Social Security Inspection Body of these changes by telematic means so that it can determine the amounts to be paid.
Under no circumstances will the amount of Social Security benefits that the self-employed person may have received during the period be modified.
The monthly average of the total net annual income obtained will be taken into account, after deducting 7% (general rule), or 3% (self-employed persons in capital companies or worker-owned companies), divided by the number of calendar days of registration as self-employed workers in the year in question.
The days of registration are those that are subject to adjustment, i.e. the following are deducted:
Which final contribution basis applies if the self-employed person does not file a personal income tax return or, if one has been filed, the taxpayer has not declared income from their economic or professional activities?
The final contribution basis will be the minimum basis for common contingencies for workers included in the General Social Security Scheme for contribution group 7.
However, on a transitional basis, a contribution basis of €1,000 is established for these situations in 2023.
Self-employed workers must report this income when they foresee that the contribution base for which they are paying contributions is lower than the minimum, or higher than the maximum, determined by the income to be obtained.
However, if above circumstances do not apply, self-employed workers must, in any case, report this expected net income before 31 October 2023.
Yes, with the sole exception of members of institutes of consecrated life of the Catholic Church and self-employed workers included in the second and third contribution groups of the Special Social Security Scheme for Seafarers, who will not pay earnings-based contributions.
However, family members and partners of capital companies or worker-owned companies have a specific minimum contribution basis, even if their net income determines a lower base according to the general or reduced base tables and provided that it does not determine their inclusion in a section of the table with a higher minimum contribution basis.
In 2023, the contribution base will be 1,000 euros/month.
As the sum of the registered days in these cases is 90, the contribution base of group 7 of the general scheme is applied (temporarily, in 2023, €1,000), unless a higher minimum contribution base is applicable to the final income.
No. Their contribution base will be the same as that for self-employed workers who have no employees, based on the income obtained.
For registrations from 1 January 2023 onwards, the contribution basis will generally be that established on the basis of the annual income obtained from their economic, business or professional activities.
However, irrespective of the above, pluri-active workers may request the contribution basis which, in accordance with their expected net annual income and the contribution basis that they expect will be applicable to them as employed workers, allows them to adjust their contribution to the Special Scheme for Self-Employed Workers in accordance with the result of the procedure for reimbursement of contributions established for self-employed workers in this situation.
If a self-employed worker enrolled on 31 December 2022 expects their annual income on average per month will fall within the reduced table during 2023, must they pay based on the minimum basis of 960 euros for December 2022?
No. From January 2023, they must request a change of contribution basis, which will take effect on 1 March, between the minimum and maximum established for the income bracket they expect to receive, even if it is lower than the basis of 960 euros.
If it is expected that the net annual income, on a monthly average basis, will be different from what was initially expected, a change in the contribution basis must be requested.
The change of provisional basis may be requested up to six times a year, with the following deadlines and effects:
Under the new model, there is no limit to the choice of provisional contribution bases or to the determination of the final contribution bases, depending on the age of the self-employed.
No. They will be provisional until, as from the following year, the Tax Administration or the Provincial Councils of Navarre, Guipúzcoa, Vizcaya and Álava, notify the Social Security General Treasury of the real net annual income telematically and the latter adjusts the contributions.
From 1 January 2023, self-employed workers will be obliged to declare their income when it is estimated that the average of the contribution bases for which contributions have been paid since January 2023 do not fall between the minimum and maximum assigned to the income bracket expected to be obtained in that year.
For self-employed workers who register after this date, this information will be requested in the registration process.
If the self-employed person is already registered, the expected income must be declared before 31 October 2023, regardless of whether or not this involves a change of base.
Self-employed workers who do not choose a provisional contribution basis will pay contributions during 2023 on the basis that would correspond to them in January of that year in accordance with the contribution basis of December 2022 or, where applicable, the contribution basis resulting from the application to that basis of the changes requested before 31 December 2022.
This contribution basis shall be treated as the provisional contribution base for the purposes of the contribution adjustment procedure.
You choose a contribution base lower than the minimum base of tranche 1 of the general table within the reduced table of bases to be determined for this purpose each year in the General State Budget Act.
These bases will be provisional until the adjustment is made based on the actual net income obtained, on a monthly average basis, once they have been notified by the Tax Authorities in the subsequent financial year.
As a general rule, for collaborating family members and partners in capital companies and worker-owned companies, in accordance with the criteria established in Article 305 of the General Law on Social Security, the provisional or definitive contribution basis may not be less than the minimum base of group 7 of the General Scheme, provided that they have been registered, under any of these conditions, for more than 90 days in each year and their net income does not mean that they fall within a section of the table that determines a higher minimum contribution basis.
However, the law provides for a transitional period in which the above-mentioned groups will not be able to choose, in 2023, a contribution basis of less than €1,000. For 2024 and 2025, the law also provides for the application of lower minimum contribution bases than those in the above-mentioned group 7.
In the contribution adjustment procedure, these workers may not have a definitive contribution base lower base than those indicated above, even if the net income obtained, on a monthly average basis, corresponds to a lower minimum contribution base.
In the case of ex officio registrations at the request of the Labour and Social Security Inspectorate (ITSS) or the General Social Security Treasury, during the period between the date of registration and the last day of the calendar month immediately before effective date of registration, the basis will be the minimum of tranche 1 of the general table, unless the ITSS has expressly set a higher contribution basis.
During this period, the worker may not choose a provisional contribution basis and the definitive contribution basis calculated on the basis of the net income obtained will not apply.
In the case of late registration, the contribution basis shall be the minimum base of Tranche 1 of the General Table of Contribution Basis during the period between the date of registration and the last day of the calendar month immediately prior to that in which the application for registration was submitted.
For these periods, the worker may not choose a provisional contribution basis and the definitive contribution basis calculated on the basis of the net income obtained shall not apply.
For a new registration, the self-employed person must choose a provisional contribution basis based on the net annual income, on a monthly average, that they expect to obtain.
After applying for registration , self-employed workers must request a change in their contribution basis to adjust the full contribution for the calendar year to their expected net annual income on a monthly average basis.
The net income obtained during each calendar year from all the professional or economic activities will be taken into account, whether they are carried out individually or as partners or members of any type of entity, whether or not the entity has legal personality.
Entities of which one is a partner or member may have legal personality, e.g. a limited company, or may not have legal personality, e.g. a community of property.
Net income obtained from activities for which the person must be registered with the Social Security as an employed or similar worker is excluded.
If you simultaneously carrying out other professional or economic activity, for which you do not have to be included in the social security scheme for self-employed workers (RETA) or as an worker employed by another person or similar worker, the net income obtained are taken for calculating the contribution basis.
The net computable income of each of the activities carried out will be calculated in accordance with the provisions of the IRPF regulations and with some special features depending on the group to which they belong.
Once this income has been established, the tables established annually by law (general and reduced) will be used and a choice will be made between the minimum and maximum base, according to the corresponding income bracket, considering the average monthly net annual income.
There are 15 income brackets for 2023, 2024 and 2025 with their corresponding minimum and maximum contribution bases.
From 2026 onwards, the applicable minimum and maximum income brackets and contribution basis will be established by law.
However, unless the net income determines a higher minimum contribution basis, specific minimum contribution bases are established for the following groups, provided that they have been registered for at least 90 days of the year: family members and partners of capital companies and worker-owned companies.
Collaborating family members and corporate self-employed workers may not choose a basis below the minimum basis of contribution group 7 (Minimum Wage (SMI) increased by 1/6). Temporarily and for the financial year 2023 it will not be possible to choose a basis of less than €1,000. The final contribution basis can never be lower than this minimum basis if the person is registered for at least 90 days.
The new social security scheme for self-employed workers (RETA) contribution system does not change the conditions for registration. If the economic or professional activity is carried out by the worker for profit, on a regular, personal and direct basis, outside the scope of the management and organisation of another person, they must register with the social security scheme for self-employed workers (RETA), whether or not they have employees.
The reduced table of contribution bases for the years 2023, 2024 and 2025, determine the minimum and maximum contribution bases for income that are lower, in monthly computation, than the lower limit of tranche 1 of income in the general table of bases.
You must forecast your average monthly net annual income, based on which you must choose a basis between the minimum and the maximum bases corresponding to this forecast.
If you forecast income lower than tranche 1 of the general table, choose your contribution basis from those in the reduced table.
Contributions must be paid on a basis chosen between the minimum and maximum income in the tranche corresponding to your expected monthly income. This basis is based on your expected income and will be considered provisional and will be adjusted in accordance with your real income, determining the final base for benefit purposes.
With this adjustment in mind, in accordance with your income forecasts, the contribution bases can be adjusted up to six times a year by choosing a higher or lower bracket than the one initially chosen, choosing any of the contribution bases in the tables.