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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.