What does a self-employed person have to pay in 2017?

The latest changes introduced in the contribution of the self-employed are included in the Order ESS/106/2017, of February 9, which develops the legal regulations for Social Security contributions, unemployment, protection for cessation of activity, Wage Guarantee Fund and professional training for the year 2017.

With regard to the minimum contribution bases, they remain at 893.10 euros per month, while the maximum amounts to 3,751.2 euros. This means that, for the moment, and for an average self-employed person who contributes at the minimum, they will have to pay around 267 euros per month, if they are not covered by a flat rate or other Social Security bonuses applicable to the year 2017.

The contribution rates for common contingencies (29.8%), and for professional contingencies or protection for cessation of activity, (29.3%) are also maintained.

Making a summary of what has to be paid based on the chosen coverage, the payments will be the following:

With cessation of activity: 282 euros each month
Only professional contingencies: 271 euros.
With all coverage: 291 euros.

These are rough calculations for an average type of self-employed person. These amounts may vary slightly depending on the specific activity of said professional. But they serve to understand, and get an idea, of what will be paid after the last update of the BOE, which at the moment maintains the minimum at the same values.

The maxims, however, do rise. While a fully self-employed person paid around 1,088 euros last year in common contingencies, now they will have to pay approximately 1,121 euros monthly.

Other limitations to the contribution bases

For those under 47 years of age, the contribution base will be the one they choose, within those parameters. However, those who have reached that age, and have a contribution base of less than 1,964 euros, will not be able to contribute an amount greater than that, unless they make the changes before June 30 of this year.

Therefore, the self-employed who have reached 48 years of age or more will develop a contribution base that will oscillate between 963 and 1964.70 euros, except in the case of the spouse of the business owner who, as a consequence of his death, had to take charge of the same and has registered in the RETA at 45 or more years of age.

There is a third type of contribution, which would affect the self-employed who, in turn, have acted as employees. For these cases, if you have contributed to the RETA (Self-Employed) for an amount equal to or greater than 12,368.23 euros during 2016, you will be entitled to a refund of 50% of the excess in which your contributions entered exceed said amount. The contribution base for which you can opt for multi-activity with a full-time working day, or greater than 50%, will be between 446.7 euros and 759 euros.

One last case affects self-employed workers who have hired more than ten employees. Its minimum contribution base is set at 1,152.9 euros.

If you want any clarification on the fees that you must pay according to your circumstances, do not hesitate to contact contact with us through our form or directly in our offices.