The self-employed who earn less than 1,166 euros will pay around 200 euros of fee
Agreements have also been reached regarding the dates to request the base change throughout the year, and others referring to benefits for the self-employed.
After more than a year of intense negotiations, the contribution reform for the self-employed may be almost ready. With it, the self-employed whose net income is below 1,166.70 euros per month will pay from next year a minimum fee that will be up to 94 euros less than the current one. And, the rest, will contribute, a minimum, ranging from 294 euros and 500 euros per month depending on their income, according to an agreement reached between Minister Escrivá and ATA to set the contributions for the first part of the transitional period that will begin in 2023 and will end in 2025. These tables will be reviewed until 2032 when definitively, and if it is verified that the new system has worked, each self-employed person will no longer contribute between the minimum and the maximum bases, but only for the real income they obtain for their work, similar to wage earners.
What fee will the self-employed pay between 2023 and 2025?
From 2023 to 2025, self-employed workers will continue to choose their contribution base, but based on the minimum quota that is set for them based on the income brackets reflected in the approved tables. In other words, the tables establish the minimum that they must contribute, being able to choose higher bases if their income allows it.
This is the agreed contribution table for the years 2023, 20234 and 2025. In them, a modification of the first tranches can be observed, in comparison with the previous proposal, to lower the quotas and contribution bases of the self-employed with incomes below 1,166.70 euros and 1,300 euros. The rest of the sections have not suffered any changes.
"By the year 2023 the minimum fee for the self-employed will be 230 euros"
For the year 2023, it is established that, for those self-employed whose net income is below 670 euros, they will quote for a base of 751.63 euros and their monthly fee will be 230 euros. For the rest of the sections, the fee will increase: 260 euros/month and 275 euros/month, until it reaches 291 euros/month for the income segment below 1,166.70 euros and 1,300 euros. The rest of the table continues to rise until reaching a minimum quota of 500 euros for the self-employed whose income exceeds 6,000 euros.
"By the year 2024 the minimum fee for the self-employed will be 225 euros"
By the year 2024, as different media have published, the minimum fee will drop for those with incomes of less than 670 euros/month. These professionals will have a base of 735.29 euros and will pay a minimum fee of 225 euros/month. Figure that will increase in the following two tranches to 250 euros/month and 267 euros/month. The following is already the 291 euros/month fee for those with incomes of less than 1,166.70 euros and 1,300 euros. The rest of the tranches and prices remain the same as the published table. Likewise, those who have returns of more than 6,000 euros would have to pay a fee of 530 euros per month.
"By the year 2023 the minimum fee for the self-employed will be 200 euros"
Finally in 2025, which will be the last year of the transitional period, the minimum contribution for the self-employed with less income will be 94 euros less than the current one and self-employed workers will pay 200 euros to Social Security. Its base in this case will be 653.59 euros. The fees in the following sections will also undergo changes: 220 euros/month, 260 euros/month and final 291 euros/month. On the opposite side, the self-employed with an income of more than 6,000 euros, will pay a fee of 590 euros/month.
The second and third phase of the RETA reform
As of 2023, and until 2032, the quotas will be adapted to those of salaried employees, although the self-employed will be able to continue choosing between the minimum quota that corresponds to them and the maximum articulated in the contribution table, provided that their income allows it. .
After the nine-year transitional period, in 2032, the objective is that these tables no longer exist, but, as provided by law and if the system has worked correctly in the opinion of the social dialogue table, the self-employed will contribute directly based on their real yields that Social Security will presumably already know. In other words, they will contribute to Social Security a contribution similar to that of an employee for what they earn from their activity.
Change in the dates of election of the base for the self-employed
With the new contribution system, the self-employed will be able to change their contribution base every two months. Or, what is the same, they will be able to choose which fee to pay six times a year. In fact, the regulation that regulates the new system of registrations and cancellations of the self-employed has already been published in the Official State Gazette (BOE), and which also allows the quota to be changed every two months
These are the new dates on which the self-employed may request this base change:
- March 1, if the request is made between January 1 and the last calendar day of February.
- May 1, if the request is made between March 1 and April 30.
- July 1, if the request is made between May 1 and June 30.
- September 1, if the request is made between July 1 and August 31.
- November 1, if the request is made between September 1 and October 31.
- January 1 of the following year, if the request is made between November 1 and December 31
Of the rest of the agreements adopted, such as the formula for calculating real income, the subsidy for the self-employed who have sick children, the new deductions for the self-employed, the flat rate of 80 euros for new entrepreneurs, the uncapping of the maximum bases contribution or the improvement of the benefit for cessation of activity, we will continue to report in other entries.
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