Useful information

Calendar of the Regularisation of contributions:

• On 9 December 2024, the first notifications resulting from the regularisation process were made available to self-employed workers and their RED authorisers.
• Between 12 and 16 December 2024, the rest of the notifications were issued for self-employed workers who are entitled to keep the contribution base they had on 31 December 2022, even if their income has been lower (D.T. 6ª RDL 13/2022); so that on 16 December 2024, all communications would be available to these workers.
• These workers can maintain this contribution base, or a lower one, even if their income determines the application of a lower contribution base, for which they have a deadline to make the corresponding option, which ends on the last day of the month following the month in which they receive the notification.
• In December 2024, the workers who could opt to maintain a higher base were notified of the procedures, the deadline for waiving the refund of contributions was 31 January 2025, and the process of issuing decisions on the determination of the definitive contribution base depending on whether or not they had exercised their right to opt was then initiated for these workers.
• In January 2025, decisions were made available for self-employed workers whose provisional contribution base is between the applicable minimum and maximum, as well as for workers who do not have any regularisable period. The provisional contribution bases for which the self-employed person has paid contributions remain unchanged and become definitive.
• At the beginning of March, the final contribution base notification decisions are notified to self-employed workers who, having opted to maintain a contribution base higher than that corresponding to their reported income, have maintained a provisional contribution base during 2023 equal to or lower than that which they had on 31 December 2022.
• On 24 March, the resolutions corresponding to self-employed workers entitled to a refund of contributions as a result of the regularisation process began to be made available.
• At the same time, the corresponding resolutions are being made available to self-employed workers who must pay differences in contributions, and are expected to be finalised by the end of March.
• Notwithstanding the above, the first refunds of contributions are expected to be paid into the bank accounts of self-employed workers on 30 March. The rest of the affected workers will be paid in mid-April, around 11 April.

Practical guide:

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Information Document:

Consult the information document on the annual Regularisation of Self-Employment contributions.