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Subject: The new contribution system for self-employed workers in 2023
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Other aspects
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Whilst the "flat rate” benefit is applied, must contributions be paid for cessation of activity and for vocational training?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023No. 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 Social Security General Treasury.
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Is coverage for temporary disability due to common contingencies compulsory for self-employed workers?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Yes, 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:
- Members of cooperatives that have an inter-cooperative system of social benefits complementary to the public system.
- Members of institutes of life consecrated to the Catholic Church.
- Workers included in the Special System for Self-Employed Agricultural workers.
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I am a pensioner who combines my pension with my professional activity because I am included in a mutual insurance company that is an alternative to the social security scheme for self-employed workers (RETA).
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023In 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.
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What is the contribution in the case of active retirement?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Contributions 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.
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I have reached the legal retirement age and I am still self-employed. What contributions should I pay?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023When 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 is that resulting from the application of the rules of the new earnings-related contribution system.
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When will conditions be established for self-employed workers who work part-time?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Self-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.
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Transcience
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What happens to the basis chosen by persons who are registered on 31 December 2022 until they choose another contribution basis?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Until 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.
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Can I continue to pay contributions on a higher base than that which would correspond according to my returns if I had been paying contributions on that higher base at 31 December under the General Scheme?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023No. 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).
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Is it possible to continue paying contributions for a higher Base than would correspond according to income?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Yes, 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.
This is possible, as long as they were registered on 31 December 2022 and remains registered with the RETA.
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.
Some examples are shown below:
Ejemplo1:
Worker who, on 31 December 2022, was paying contributions at a contribution basis of 2,500 euros.
During 2023, the self-employed worker does not apply to change their contribution basis.
In 2024, the AEAT notifies the TGSS of the worker's net income and once the corresponding reduction has been applied (7% or 3%, if applicable), the amount of the worker's net returns is in bracket 2 of the general income table, which means that his contribution basis for the whole of 2023 must be between a minimum base of 960.78 euros and a maximum base of 1,500 euros.
However, as the self-employed worker on 31 December 2022 was paying a contribution base of 2,500 euros and has maintained their registration with the RETA, they can opt for:
- Contributing at the contribution basis that corresponds to them according to your net annual income, i.e. at the maximum base of bracket 2 of the general table of contribution bases, as this is the bracket in which their returns are located and the monthly average of the contribution bases for which they have been provisionally contributing is higher than the maximum base established for the bracket of that income, and the corresponding differences will be refunded.
- Maintaining the provisional contribution basis for 2023, becoming the definitive base, as the amount of this is the same as the contribution base for which contributions were being paid on 31 December 2022. In this case, the refund must be waived.
Example 2:
Worker who, on 31 December 2022, was paying contributions at a contribution basis of 2,500 euros.
During the year 2023, the self-employed worker in February requests a change of base, which becomes effective on 1 March. This change of base is for an amount of 2000 euros.
In 2024, the AEAT notifies the TGSS of the worker's net income and once the corresponding reduction has been applied (7% or 3%, if applicable), the amount of the worker's net returns is in bracket 3 of the general income table, which means that his contribution basis for the whole of 2023 must be between a minimum base of 960.78 euros and a maximum base of 1,700 euros.
However, as the self-employed worker on 31 December 2022 was paying a contribution base of 2,500 euros and has maintained their registration with the RETA, they can opt for:
- Contributing at the contribution basis that corresponds to them according to their net annual income, i.e. at the maximum base of bracket 3 of the general table of contribution bases, as this is the bracket in which their returns are located and the monthly average of the contribution bases for which they have been provisionally contributing is higher than the maximum base established for the bracket of that income, and the corresponding differences will be refunded.
- Maintaining the provisional contribution basis for the year 2023, becoming definitive, as the amount of this base is lower than the amount of the base for which contributions were being paid on 31 December 2022. In this case, the refund must be waived.
Example 3:
Worker who, on 31 December 2022, was paying contributions at a contribution basis of 2,500 euros.
During the year 2023, the self-employed worker in March requests a change of base, which becomes effective on 1 May. This change of base is for an amount of 4000 euros.
In 2024, the AEAT notifies the TGSS of the worker's net returns and once the corresponding reduction has been applied (7% or 3%, if applicable) the amount of the worker's net income is in bracket 5 of the general income table, which means that their contribution basis for 2023 must be between a minimum base of 1,029.41 euros and a maximum base of 2,030 euros and they have maintained their registration in the RETA, they can opt for:
- Contributing at the contribution basis that corresponds to them according to your net annual income, i.e. at the maximum base of bracket 5 of the general table of contribution bases, as this is the bracket in which their returns are located and the monthly average of the contribution bases for which they have been provisionally contributing is higher than the maximum base established for the bracket of that income, and the corresponding differences will be refunded.
- Contributing for the contribution basis for which they were contributing on 31 December 2022, as in this case, the monthly average of the contribution bases for which they have been provisionally contributing exceeds the amount of the contribution basis for which they were contributing on 31 December 2022, so that, on the one hand, the TGSS will automatically refund the differences corresponding to the excess, taking into account as a maximum limit the base of 2,500 euros, the base for which they were contributing on 31 December 2022, and on the other hand, the worker must waive the refund to maintain their contribution basis of 2,500 euros, which is higher than the maximum contribution basis of section 5 of the general table of bases.
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When does the new contribution system for the self-employed come into force?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The 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.
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Benefits of contributing
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If the self-employed person was previously benefiting from a rebate modified on 1 January 2023, will the previous calculation method and requirements stand or will those established in the previous regulation be applied?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023If 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.
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Can the subsidised amount be affected after the TGSS has made the adjustment based on information it receives from the Tax Agency?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023It depends on the type of rebate.
The following will not be affected:
- Family and work life balance.
- Leave granted for birth, adoption, fostering, foster care, risk of pregnancy or natural breastfeeding.
- Return to work.
- Care of minors with serious illnesses.
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.
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Is it possible to get a rebate for parental leave, adoption, foster care, risk of pregnancy or breastfeeding for periods of less than one month?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Yes.
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Are the beneficiaries of the contribution rebate for care of a child affected by cancer or another serious illness maintained if the child reaches legal age?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The 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.
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How will the rebate established for parental leave, adoption, foster care, foster care, risk during pregnancy or breastfeeding be calculated?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Unlike 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.
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Do the changes in the percentage of benefits in contributions for family members of the holder of an agricultural holding take effect on 1 January 2023 both for persons registered on 31 December 2022...
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Will 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.
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How is the rebate for self-employed workers in Ceuta and Melilla determined?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023From 1 January 2023, the rebate will be determined on the basis of the provisional or definitive base applicable in accordance with article 308.1 of the LGSS. The modification affects both workers with the benefit born before 01.01.2023 (maintaining the same at that date) and workers who start the benefit from 01.01.2023.
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Is the amount of the rebate in the case of the registration of collaborating family members applied to the provisional or definitive contribution base?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The amount of the rebate is applied to the minimum contribution basis of tranche 1 of the general table of bases.
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The amount of the rebate for self-employed workers for work and family life balance linked to recruitment, the amount of the rebate for self-employed workers during parental leave...
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Does 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.
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When calculating the allowance for self-employed workers for reconciling professional and family life linked to employment, what is taken into account is the type of contribution corresponding to the coverage of...
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Does 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.
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How is the amount of Social Security economic benefits determined while benefiting from the reduced contribution payment (new "flat rate")?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The contribution basis to be used to calculate benefits is the current minimum base of tranche 1 of the general table of bases.
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Is it possible to waive the reduced payment (new "flat rate")?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Yes, self-employed workers may expressly waive the application of the reduced payment. Such resignation shall take effect on the first day of the month following the month in which the resignation is notified.
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Which workers can apply the reduced payment (new "flat rate")?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Self-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.
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Does the reduction in the contribution (new "flat rate") have to be applied for by the self-employed worker?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Yes. The self-employed worker must apply for application of the reduction )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 professional wage corresponding to each annual period during these 12 months.
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Is the "flat rate" maintained if, after the start of the entitlement, the self-employed worker employs employees?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Yes, this benefit applies even if the self-employed worker takes on employees when registering or at any time thereafter.
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Is the new "flat rate" applicable to collaborating family members of the Special Scheme for Self-Employed Workers?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023No. 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.
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Is there no flat rate under the new contribution system?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The 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 contribution basis, during the application of this new flat rate modality, will be the minimum base of section 1 of the general table.
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.
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I am a beneficiary of a flat-rate scheme (age, initial or acquired disability, gender violence, victim of terrorism...), will I have to pay the full fee as of 1 January 2023 or am I still entitled?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Despite 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.
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Adjustments
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What contribution rates will the Social Security General Treasury (TGSS) apply when establishing the final bases?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The 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: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Members 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: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023- 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: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The 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: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Contributions 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 the returns have been fixed, how are the final contribution bases determined after the adjustment process?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The 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 basis, 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: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Self-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: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023No. Periods of entitlement to SS 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 due to instalments not paid in the voluntary period calculated on a provisional basis?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Two cases can occur as a result of regularisation:
- If the Final Basis, calculated according to the net annual returns, is lower than the amount of the Provisional Basis (i.e. the basis on which you were paying contributions that month and for which the debt has been generated in the voluntary period):
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- The amount of the Final Basis for that month will be an amount equal to the Provisional Base and, therefore, there will be payment return or modification of the basis.
- The amount of the Final Basis for that month will be an amount equal to the Provisional Base and, therefore, there will be payment return or modification of the basis.
- If the Final Basis, calculated according to the net annual returns, is higher than the amount of the Provisional Basis (i.e. the basis on which you were paying contributions that month and for which the debt has been generated in the voluntary period):
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- The difference in instalments for that month will be claimed and must be paid within the deadlines established by law.
- The difference in instalments for that month will be claimed and must be paid within the deadlines established by law.
Under no circumstances will Surcharges or Interest be refunded.
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How are returns eligible for adjustment calculated?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023As 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: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023This 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 Administration makes subsequent modifications, once they have been communicated to the Social Security General Treasury for the calculation of the definitive contribution basis, ...
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023If 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:
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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.
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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: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The 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 economic 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: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Which 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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Provisional contribution basis
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Is it necessary for me to communicate my net returns forecast each year and choose a provisional contribution basis?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023No, you should only do it when you need to adjust the amount of your provisional contribution basis to place it between the amounts set in the section of the Returns Table in which it falls within your forecasts.
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Do all self-employed workers have to choose their contribution basis according to their expected income?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Yes, 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.
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Which minimum contribution basis would apply in the case of a self-employed person who is registered for 45 days as a family collaborator and 45 days as a partner in a capital company or a worker-owned company in a calendar year?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023As 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.
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Will the minimum contribution basis determined in the General Budget Law for 2022 continue to apply to self-employed persons who have ten or more employees?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023No. Their contribution base will be the same as that for self-employed workers who have no employees, based on the income obtained.
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What is the contribution basis for self-employed workers who are in a situation of pluri-activity at the time of registration or who start a situation of pluri-activity at any time thereafter?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023For 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.
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If a self-employed worker registered on 31/12/2022 foresees that their annual income, on average per month, during 2023 will be included in the reduced table, must they pay contributions at the minimum rate of...
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023If 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.
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Should the initially chosen contribution basis be changed and what will be the effects of the changes?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023If 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:
- 1 March, if the application is made between 1 January and the last calendar day of February.
- 1 May, if the application is made between 1 March and 30 April.
- 1 July, if the application is made between 1 May and 30 June.
- 1 September, if the application is made between 1 July and 31 August.
- 1 November, if the application is made between 1 September and 31 October.
- 1 January of the following year, if the application is made between 1 November and 31 December.
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Are there any special contribution limits for workers over 47 years of age or according to age?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Under 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.
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Are the chosen contribution bases final?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023No. 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.
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When does the information on expected net economic returns have to be submitted?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023From 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. This notification may be made at the change of base service when requesting a change of base.
For self-employed workers who register after this date, this information will be requested in the registration process.
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What is the contribution basis for self-employed workers registered on 31 December 2022 who do not choose a provisional contribution basis in 2023?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Self-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.
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Which contribution basis can self-employed workers choose if they expect their income to be lower than the minimum base of the first bracket of the general table?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023You 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.
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Which contribution bases apply to ex officio registrations?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023In 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.
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What contribution bases apply to late registrations?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023During the period between the start of the self-employed activity and the month in which the application for registration is made, if the application is made from the month following the month in which the activity starts, the applicable monthly contribution basis will be the minimum base of Section 1 of the General Table.
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.
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When do the provisional bases have to be reported in the case of a new registration?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023For 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.
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How is the contribution basis determined?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The 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.
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Which contribution bases can self-employed persons who are contributing family members or corporate self-employed choose?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023Collaborating 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. For these purposes, the final contribution basis may not be lower than this minimum base, in any case, if the person remains registered for at least 90 days in the calendar year being regularised.
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Does a self-employed person who earns a minimum annual income of less than the amount of the Minimum Professional Wage have to register with the social security scheme for self-employed workers (RETA)?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023The 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.
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Which contribution basis do I have to choose?
Category: Contribution and collection > Subject: The new contribution system for self-employed workers in 2023You 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.
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