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The new contribution system for self-employed workers in 2023

With the entry into force on 1 January 2023 of Royal Decree-Law 13/2022 of 26 July 2022, a new contribution system for self-employed workers and improved protection in the event of cessation of activity is established.

The main aspects of this new contribution system are shown below.

Communication of activities

Those persons who start their self-employed activity and register as self-employed from 1 January 2023 must report all the activities they carry out as self-employed Workers to the Social Security General Treasury.

Persons who were already registered on 1 January 2023 and who carry out more than one self-employed activity will also have to report all their activities to the Social Security General Treasury.

Both registration in the Special Regime for Self-Employed Workers and notification of these activities can be made through Importass, Portal of the Social Security General Treasury.

Contribution based on the yields obtained

All self-employed workers will pay Social Security contributions on the basis of their net annual returnsobtained in the exercise of all their economic, business or professional activities. Persons who are members of a religious institution belonging to the Catholic Church do not pay income tax.

For the purposes of determining the contribution basis, all the net returns obtained in the calendar year in the exercise of their different professional or economic activities shall be taken into account, regardless of whether they carry them out individually or as partners or members of any entity, with or without legal personality, provided that they do not have to be registered as a worker employed by another person or those treated as such. The net computable returns 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. For more information, see How do I calculate my income?

Of the resulting amount, 7 per cent shall be deducted for general expenses, except in cases where the self-employed worker meets the following characteristics, where the percentage shall be 3 per cent:

  • Director of capitalist trading companies whose shareholding is greater than or equal to 25 per cent.
  • Partner in a capitalist commercial company with a shareholding of 33 per cent or more.

For the application of the indicated percentage of 3%, it will be sufficient to have been registered in this special regime for ninety days, during the period to be regularised, in any of the cases mentioned above.

On the basis of the monthly average of these annual net returns, the contribution basis is selected to determine payment to be made.

Each year, the General State Budget Act shall establish a general table and a reduced table of contribution bases which shall be divided into consecutive brackets of net monthly income returns to which, for each bracket, maximum and minimum monthly contribution bases shall be assigned. The following table shows these new income brackets and their corresponding contribution bases for the next three years:

Table of returns and contribution bases.
Reduced table
Net returns brackets 2023
Contribution basis brackets
Minimum baseMaximum base
Euros/month
2024
Contribution basis brackets
Minimum baseMaximum base
Euros/month
2025
Contribution basis brackets
Minimum baseMaximum base
Euros/month
1 <= 670 € 751,63  849,66 753,29  816,98 653,59  718,94
2 > 670 and <= 900 € 849.67  900 816,99 900 718,95  900
3 > 900 and <1,166.70 € 898,69  1,166,70 872,55  1,166,70 849,67  1,166,70

Table of returns and contribution bases.
General table
Net returns brackets 2023
Contribution basis brackets
Minimum baseMaximum base
Euros/month
2024
Contribution basis brackets
Minimum baseMaximum base
Euros/month
2025
Contribution basis brackets
Minimum baseMaximum base
Euros/month
1 >= 1,166,7 and <= 1,300 € 950,98  1,300 950,98  1,300 950,98  1,300
2 > 1,300 and <= 1,500 € 960,78  1,500 960,78  1,500 960,78  1,500
3 > 1,500 and <= 1,700 € 960,78  1,700 960,78  1,700 960,78  1,700
4 > 1,700 and <= 1,850 € 1,013,07  1,850 1,045,75  1,850 1,143,79  1,850
5 > 1,850 and <= 2,030 € 1,029,41  2,030 1,062,09  2,030 1,209,15  2,030
6 > 2,030 and <= 2,330 € 1.045,75  2,330 1.078,43  2,330 1.274,51  2,330
7 > 2,330 and <= 2,760 € 1,078,43  2,760 1,111,11  2,760 1,356,21  2,760
8 > 2,760 and <= 3,190 € 1,143,79  3,190 1,176,47  3,190 1,437,91  3,190
9 > 3,190 and <= 3,620 € 1,209,15  3,620 1,241,83  3,620 1,519,61  3,620
10 > 3,620 and <= 4,050 € 1,274,51  4,050 1,307,19  4,050 1,601,31  4,050
11 > 4,050 and <= 6,000 € 1,372,55  4,495,50 1,454,25  4,720,50 1,732,03  4,139,40
12 > 6,000 € 1,633,99  4,495,50 1,732,03  4,720,50 1,928.10  4,139,40

From 1 January 2023, self-employed workers will be able to declare their expected income through the services that will be available on Importass, the Social Security General Treasury's portal for online services and procedures.

For self-employed workers who register after this date, this information will be requested in the registration process carried out through Importass.

If the self-employed worker is already registered, they can modify their contribution basis to adjust it to the forecast on the monthly average of their annual net returns through the service Contribution basis and returns.

Self-employed workers who on 31/12/2022 were paying contributions on a higher contribution basis than that which would correspond to them in view of their estimated income, may maintain this contribution base in 2023, even if their returns determine the application of a lower contribution basis.

A simulator is available on Importass simulator to calculate the fee according to the expected returns.

Possibility to change the contribution basis if income changes

If a change in net income is expected in the course of 2023, it will be possible to select a new contribution basis every two months and thus a new payment rate adapted to it, with a maximum of six changes per year. This modification will be effective on the following dates:
  • 1 March 2023, if the application is made between 1 January and the last calendar day of February.
  • 1 May 2023, if the application is made between 1 March and 30 April.
  • 1 July 2023, if the application is made between 1 May and 30 June.
  • 1 September 2023, if the application is made between 1 July and31 August.
  • 1 November 2023, if the application is made between 1 September and 31 October.
  • 1 January 2024, if the application is made between 1 November and 31 December.

Regularisation of Social Security contributions

The monthly bases chosen each year shall be provisional until the annual regularisation of the contribution is carried out.

At the end of the calendar year, the Tax Administration shall provide the Treasury with information on the actual annual returns received. If the contribution chosen during the year is lower than that associated with the returns reported by the corresponding Tax Administration, the worker will be notified of the amount of the difference. This amount must be paid before the last day of the month following the month in which the notification of the result of the adjustment is received.

If, on the other hand, the contribution is higher than that corresponding to the maximum base of the bracket in which the returns are included, the Treasury will reimburse the difference before 30 April of the financial year following that in which the corresponding Tax Administration has notified the eligible income.

Flat rate for new self-employed workers

During the period 2023-2025, persons who initially register in the self-employed workers regime may request the application of a reduced quota (flat rate) of 80 euros per month for the first 12 months of activity. The application shall be made at the time of registration.

Self-employed workers who have not been registered in the two years immediately prior to the effective date of the new registration, or three years if they have previously benefited from this deduction, may benefit from this deduction.

Once these first twelve months have elapsed, a reduced payment may also be applied for the following twelve months to those self-employed workers who foresee that their net annual returns will be less than the annual minimum professional wage corresponding to that period and who so request at the service to be set up at Importass.

In addition, self-employed persons with a disability equal to or greater than 33 per cent, victims of gender violence or victims of terrorism, may request the application, at the time of registration, of a reduced quota of 80 euros for the first 24 months.

Likewise, at the end of this period, if their expected net yield is equal to or less than the Minimum Professional Wage, they may request, through the service that will be set up in Importass, the application of this reduced tax for the following 36 months, for an amount of 160 euros.

All applications for extension must be accompanied by a declaration that the expected net returns will be less than the current minimum wage.

The reductions in contributions provided for in the preceding paragraphs shall not be applicable to family members of self-employed workers by blood or marriage up to the second degree inclusive and, where applicable, by adoption, who join the Special Social Security Scheme for Self-Employed Workers or Freelancers.

Self-employed workers enjoying these benefits may at any time expressly renounce their application with effect from the first day of the month following the month in which the corresponding renunciation is communicated. This application can also be made through the service that will be enabled in Importass.

Self-employed workers who, on 31 December 2022, were beneficiaries of the former flat rate, will continue to enjoy it until the maximum period established has expired, under the same conditions.

Changes in the benefits applicable to the self-employed workers contribution in 2023

  • Contribution Bonuses for self-employed workers caring for a minor affected by a serious illness

Self-employed beneficiaries of the benefit for the care of minors affected by cancer or another serious illness will be entitled, during the period in which they receive this benefit, to a rebate of 75% of the payment for common contingencies, resulting from applying to the average base of the twelve months prior to the date on which this bonus begins, the type of contribution for common contingencies, excluding that corresponding to TI derived from common contingencies.

If the worker has been continuously registered in the self-employed workers regime for less than twelve months, the average contribution basis will be calculated taking into account the last date of registration, the result of which is obtained by dividing the sum of the contribution bases by the number of days in which the worker has been continuously registered, and the amount obtained is multiplied by thirty.

  • Allowance for female self-employed workers for returning to their activity

Female self-employed workers who cease their activity due to the birth of a child, adoption, guardianship for the purpose of adoption, foster care and guardianship and wish to return to self-employment within two years of the date of cessation, will be entitled to a rebate, during the 24 months immediately following the date of their return to work, of 80% of the payment for common contingencies, resulting from applying to the average base of the twelve months prior to the date on which they ceased their activity, the type of contribution for common contingencies, excluding that corresponding to TI derived from common contingencies.

Further information: Self-employment guide, information leaflet and fee simulator 2023

For more information on the new 2023 contribution system, please refer to the Practical guide to self-employed Workers.

You can access this simulator to calculate the payment for the year 2023 on the basis of the expected net returns. This is a simulator available in the public area, in which it is possible to simulate the payment to be paid with the net returns that the self-employed worker estimates to obtain during the year.

This brochure information leaflet briefly outlines the main features of the new contribution system for self-employed workers.

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