Annual regularisation of self-employed contributions.

Under the new contribution system for self-employed workers established by Royal Decree-Law 13/2022 of 26 July, self-employed workers will pay social security contributions on the basis of their net annual income obtained in the exercise of all their economic, business or professional activities.

Thus, the monthly bases chosen each year will 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.

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