The new contribution system for self-employed workers in 2023

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.

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, as well as, during 2025, members of cooperatives included in the Social Security Special Scheme for Self-Employed People who have an inter-cooperative system of social benefits complementary to the public system, will not pay contributions for income.

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 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. For more information, see How do I calculate my returns?

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:

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 2025, even if their returns determine the application of a lower contribution basis.

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 2025, even if their returns determine the application of a lower contribution basis.
The contribution basis of workers included in the Special Scheme for Self-Employed Workers and/or in the Special Scheme for Seafarers who, on 1 January 2025, were contributing at the maximum basis of the 11th and 12th tranches of the general table for 2024, equivalent to 4,720.50 euros, the possibility of choosing, with effect from 1 January 2025, any contribution basis that is between the basis at which they are contributing (4,720.50 euros) and the maximum basis of the 11th and 12th tranches of the general table that, for 2025, is established by Order PJC/178/2025, of 25 February. (4,909.50 euros).

A simulador is available on Importass to calculate the payment according to the expected returns.

The amounts to be paid to Social Security, called payments, are calculated applying the rate to the contribution basis.

• 1 March 2025, if the application is made between 1 January and the last calendar day of February.
• 1 May 2025, if the application is made between 1 March and 30 April.
• 1 July 2025, if the application is made between 1 May and 30 June.
• 1 September 2025, if the application is made between 1 July and 31 August.
• 1 November 2025, if the application is made between 1 September and 31 October.
• 1 January 2026, if the application is made between 1 November and 31 December.

• 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.

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.