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.

• 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.