Related FAQs

What happens if the Provisional Average Monthly Contribution Base calculated by the TGSS is within the bracket for which I have contributed?

You have paid correctly and do not have to take any further action.

The Provisional Contribution Bases chosen in the different periods of the year of the contribution adjustment are converted into Final Contribution Bases.

What happens if a self-employed person has only non-regularisable periods?

Self-employed people who have only non-regularisable periods will receive a resolution stating that no regularisation of contributions is due.

In these cases, the contributions made become definitive without the need to calculate net income or the definitive contribution base and, therefore, without the need for settlement.

Guaranteed base. Transitional provision 6 RDL 13/2022. If I do not exercise my right in one year to maintain the amount of the contribution base up to the amount of the contribution base I had in 12/2022, even though my earnings determine a lower base, do I lose the right to do so in the following years?

No, you may exercise this right in subsequent years, provided that you were registered on 31 December 2022. The withdrawal from the scheme does not extinguish the right to this guaranteed base, which can be exercised in subsequent registrations.

Guaranteed base. Transitional provision 6 RDL 13/2022. Is the amount of the guaranteed base that I had in 12/2022 updated each time the minimum or maximum contribution bases are increased?

No, the guaranteed amount of your 12/2022 contribution base will not be updated and will remain unchanged throughout the period of your entitlement.

What happens if the Provisional Average Monthly Contribution Base is less than or equal to the contribution base on 31 December 2022?

The self-employed person can choose as their definitive contribution base the average monthly provisional contribution base or the one that corresponds to their monthly net income (equivalent to the maximum contribution base of their bracket).

What happens if the Provisional Average Monthly Contribution Base is higher than the contribution base on 31 December 2022?

The self-employed person can choose as their definitive contribution base the one they had on 31/12/2022 or the one that corresponds to their monthly net income (equivalent to the maximum contribution base of their bracket). The excess contribution between the Provisional Average Monthly Contribution Base and that of 31 December 2022 will always be refunded automatically.