The contribution basis under this special scheme can be set by the worker at any level between the minimum and maximum bases of their returns bracket.
During the year 2024, the general table and the reduced table and the maximum and minimum bases applicable to the different brackets for net returns will be as follows:
|Net returns brackets for 2024
|> 670 and <= 900
|> 900 and <1,166.70
|Net returns brackets for 2024
|>= 1,166.70 and <=1,300
|> 1,300 and <= 1,500
|> 1,500 and <= 1,700
|> 1,700 and <= 1,850
|> 1,850 and <= 2,030
|> 2,030 and <= 2,330
|> 2,330 and <= 2,760
|> 2,760 and <= 3,190
|> 3,190 and <= 3,620
|> 3,620 and <= 4,050
|> 4,050 and <= 6,000
However, there are the following particularities:
Self-employed workers with a change of base requested by 1 January 2024
The Contribution Basis for workers who on 31 December 2023 had requested a change in their Contribution Basis with effect from 1 January 2024 will be the one requested, provided that it is in one of the brackets for the tables in section 1 and complies with the provisions of Royal Decree-Law 13/2022 of 26 July, which establishes a new contribution system for Self-Employed Workers or freelancers and improves protection in the event of cessation of activity.
Relatives of the self-employed worker and members of the company
The family members of the self-employed worker included in this special scheme under the provisions of Article 305.2.k) and the self-employed workers included in this special scheme under the provisions of Article 305.2.b) and e), all articles in the consolidated text of the General Law on Social Security, may not choose a monthly Contribution Basis of less than 1,000 euros during the year 2024. For the application of this minimum Contribution Basis, it is sufficient to have been registered in this special scheme for 90 days in any of these cases.
Self-employed workers who on 31 /12/ 2022 will pay contributions at a higher rate than that which would correspond to their returns and have not modified it in 2023
During 2024, they may maintain the same or a lower contribution basis, even if their returns result in the application of a lower basis than the one chosen.
Self-employed workers dedicated to street trade or door-to-door sales
Self-employed street vendors (CNAE 4781 Retail sale of foodstuffs, beverages and tobacco at stalls and markets; 4782 Retail sale of textiles, clothing and footwear at stalls and markets and 4789 Retail sale of other products at stalls and markets) may choose to pay contributions on a basis equivalent to 77% of the minimum basis for bracket 1 in the reduced table.
The provisions of this paragraph shall also apply to worker-members of worker cooperatives engaged in street trading who receive their income directly from buyers.
Worker-members of associated work cooperatives engaged in street trading
Worker-members of associated workers cooperatives engaged in street trading activities who may have been included under the Special Scheme for Self-Employed Workers or Freelancers in application of the provisions of Article 120.four.8 of Law 2/2008, of 23 December, on the General State Budget for 2009, will be entitled in 2024 to a reduction of 50% of their payments.
Worker-members of associated workers cooperatives engaged in street trading activities who began their activity and have been included under the special scheme from 1 January 2009 will also be entitled to this reduction.
The reduction will be applied to the payment resulting from applying the type of contribution in force in the Special Scheme for Self-Employed Workers or Self-Employed Workers to the minimum base chosen. This reduction will not apply if the self-employed worker chooses a base higher than the minimum base.
Self-employed workers who pay contributions under the pluri-activity scheme, and who do so during the year 2024, taking into account both the contributions made under this special scheme and the employer's contributions and those corresponding to the worker under the Social Security scheme corresponding to their employed activity, will be entitled to a return of 50% of the excess by which their contributions for common contingencies exceed the amount of 16,030.82 euros, with a ceiling of 50 percent of the contributions paid into this special scheme due to their contributions for common contingencies.
In such cases, the Social Security General Treasury will pay the corresponding return in each case, within a maximum period of four months from the standardisation provided for in Article 308.1.c) of the consolidated text of the General Law on Social Security, except when there are special circumstances in the contribution that prevent it from being made within that period or when it is necessary for the interested party to provide data, in which case the return will be made after that period.
Members of the consecrated life of the Catholic Church
Members of institutes of the consecrated life of the Catholic Church, included in this special scheme by virtue of Royal Decree 3325/1981 of 29 December 1981, which incorporates religious aspects of the diocesan right of the Catholic Church into the Special Social Security Scheme for Self-Employed Workers or Freelancers, and Order TAS/820/2004 of 12 March 2004, which incorporates religious aspects of the Catholic Church into the Special Social Security Scheme for Self-Employed Workers or Freelancers, will not be subject to contributions based on returns from economic or professional activity.
In any case, they must choose their monthly Contribution Basis base at an amount equal to or higher than the minimum basis for bracket 3 in the reduced table of Contribution Bases.
The monthly Contribution Bases chosen by them will not be subject to adjustment, as they do not pay returns-related contributions.
Nor will coverage of the contingency of Temporary Disability, the contingencies of work-related injury and occupational diseases, cessation of activity and vocational training be required.
The Type of Contribution applicable to the Contribution Basis for members of institutes in the consecrated life of the Catholic Church included in the Special Scheme for Self-Employed Workers or Freelancers will be 27.15%, of which 26.51% corresponds to the coverage of common contingencies, excluding Temporary Disability, and 0.64%, to professional contingencies corresponding to Permanent Disability and Death and Survival, with protection for cessation of activity not being covered, provided that these institutes have the authorisation of the Social Security to collaborate in managing the financial benefit of Temporary Disability.
In those cases in which these institutes do not have the aforementioned authorisation, the type of contribution applicable to the contribution basis will be 28.30%, which corresponds to the coverage of common contingencies, and coverage of the contingencies of a work-related injury and occupational disease, as well as cessation of activity and vocational training, is not required.