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  • The new contribution system for self-employed workers in 2023
  • Adjustments

Adjustments

Subject:

  • Adjustments

    • What contribution rates will the Social Security General Treasury (TGSS) apply when establishing the final bases?
      Category: > Subject:

      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.

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    • Which groups are excluded from the annual contribution adjustment process?
      Category: > Subject:

      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.

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    • Which situations, or periods, will not be subject to adjustment and therefore will their contribution bases become final?
      Category: > Subject:
      • Permanent workers on Temporary Disability
      • Periods of situation of risk during pregnancy or breastfeeding.
      • Periods of leave for childbirth and childcare.
      • Periods during which the right to infant care for the breastfeeding infant is exercised.
      • Periods of cessation of activity or for the sustainability of the activity of self-employed workers or freelancers in their cyclical or sectoral modality, in cases where they must remain registered as self-employed workers.
      • Periods between the start of the activity and the month in which the application for registration is made when the application is made in any month after the start of the activity.
      • Periods between the start of the activity and the last day of the previous calendar month when the registration took effect as a result of action by the Labour and Social Security Inspectorate or the Social Security General Treasury.
      • The days of the months used to calculate the base rate of a Social Security financial benefit.
      • The days between the first day following the days of the months used to calculate the base rate of the Social Security financial benefit and the month when the causal event occurs.
      • Periods in which you are entitled to the benefit known as the new "flat rate" (Reduced rate in Art. 38.3 of Law 20/2007).
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    • For adjustments where a differences must be paid, which contribution rate is applied to calculate the contribution?
      Category: > Subject:

      The differences between the provisional and final bases is subject to the rates and other contribution conditions corresponding to the settlement periods being adjusted.

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    • Are the contribution bases considered in the calculation of the base rate of any financial benefits of the Social Security System included in the adjustment process?
      Category: > Subject:

      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.

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    • Once the amount of income has been fixed, how are the final contribution bases determined after the adjustment process?
      Category: > Subject:

      The adjustment is based on the provisional contribution base, as a monthly average, for which contributions have been paid during the corresponding year:

      • If the provisional contribution base, on a monthly average basis, is lower than the minimum contribution base established for the bracket of net income obtained, the final contribution base is the minimum base, and the difference between the provisional contribution base and the minimum base shall be paid.
      • If, on a monthly average basis, the provisional contribution base is between the minimum and maximum contribution base established for the bracket of net income obtained, the provisional contribution base automatically becomes the final contribution base, with no difference in contributions paid or refunded.
      • If the provisional contribution base, on a monthly average basis, is higher than the maximum contribution base established for the tranche of net income obtained, the final contribution base is the maximum base, and the difference between that maximum base and the provisional contribution base will be reimbursed automatically.
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    • To which self-employed persons does the additional deduction for generic expenses of 3% rather than of 7% apply?
      Category: > Subject:

      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.

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    • I have been or I am a beneficiary of a social security (SS) financial benefit in the financial year to be adjusted, are the financial benefits received also adjusted?
      Category: > Subject:

      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.

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    • What happens to debts incurred in the voluntary period calculated on a provisional basis?
      Category: > Subject:

      There are two possibilities:

      • The adjustment is NEGATIVE there will be no refunds or modifications.
      • The adjustment is POSITIVE and you must pay the difference by the established deadline.

      Under no circumstances will Surcharges or Interest be refunded.

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    • How is income eligible for adjustment calculated?
      Category: > Subject:

      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:

      • Direct estimation:
        • Net yield + Amount of social security contributions.
      • Objective estimation:
        • Previous net yield.
        • Reduced previous net income (agricultural, forestry and livestock activities).
      • Commercial partners:
        • Income from work derived from the activity in the company.
        • Income from capital (in cash or in kind) derived from shares in the company.
      • Cooperatives:
        • Income from work derived from the provision of services to the cooperative.
        • Income derived from their status as working partners.
      • Civil partners, general partners, limited partners, labour partners and joint partners:
        • Income from economic activity (attribution of income).
        • Income derived from their status as working partners.

      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.

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    • What is adjustment?
      Category: > Subject:

      This is a process whereby the final contribution bases are determined by adjusting the monthly contributions of the previous year's provisional bases.

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    • If the Tax Authorities later makes changes after they have notified the Social Security General Treasury for the calculation of the final contribution basis, in the amount of the annual income of the ...
      Category: > Subject:

      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:

      • If the new amount is lower than the amount initially established, the self-employed worker may apply to the Social Security General Treasury for a refund of the contributions for the possible differences, once the corresponding Tax Administration has notified the Social Security General Treasury (TGSS) of these modifications.
      • If the new amount is higher, the Labour and Social Security Inspectorate will be notified so that it can determine the amounts to be paid by the self-employed worker.

      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.

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    • How is total net income calculated?
      Category: > Subject:

      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:

      • the period between the date of commencement of activity and the last day of the month immediately preceding that when the application for registration is made when the application is made from the month following the commencement of activity,
      • the days between the start of the activity and the last day of the calendar month before the effective date of registration, when this is the result of action by the Social Security General Treasury or the Labour and Social Security Inspectorate;
      • the days of the months used to calculate the base rate of a Social Security financial benefit;
      • the days between the first day following the days of the months used to calculate the base rate of the Social Security financial benefit and the month when the causal event occurs, the days on which these financial benefits have been received or the days on which the contribution benefit known as the "flat rate" have been enjoyed.
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    • Which final contribution basis applies if the self-employed person does not submit a personal income tax return or, if one has been submitted, the taxpayer has not declared income from their self-employed activities?
      Category: > Subject:

      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.

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