Social Security publishes the new contribution system for the self-employed


Change the quota of the self-employed from next year with the entry into force on January 1, 2023 of the Royal Decree-Law 13/2022, of July 26, 2022, which was approved at the end of August, Social Security establishes a new contribution system for self-employed workers, in which protection for cessation of activity is improved. In addition, this new contribution system has the novelty that Tax Agency and Social Security will cross the data that the group declare in the Income Tax that is presented in 2024 to know if it is being applied correctly.

Another point to take into account is the Key dates for the self-employed in 2023 to change your contribution base. And it is that the self-employed, whose yields are above or below the forecast, may modify the quota so that they adjust to those declared. In addition, with the new Social Security system, which will be available from the import@ss platformof the General Treasury of Social Security, all you have to do is enter the returns for the contribution base to be calculated automatically. The main aspects of this new quoting system are shown below.

Flat rate for new self-employed from January

Between the years 2023 and 2025, the people who cause initial registration in the Self-employed Regime may request the application of a reduced quotawhich is also known as a flat rate, of 80 euros per month for the first 12 months of activity. Of course, those who as of December 31, 2022 were beneficiaries of the old flat rate, will continue to enjoy it, until the maximum period established runs out, under the same conditions. On the other hand, those people who start their activity on their own account and process their registration, as of January 1, 2023, they must communicate all the activities they carry out as a self-employed person to the General Treasury of the Social Security. The people who are registered on January 1, 2023, the deadline to notify them is until October 31, 2023.

The request will be made at the time of processing the registration. Self-employed persons who have not been discharged in the two years immediately prior to the date of effect of the new registration, or three years, in case of having previously enjoyed this deduction. Also, after those first twelve months, you can also apply a reduced fee during the following year, to those self-employed workers who anticipate that their annual net economic returns will be less than the annual Minimum Interprofessional Salary (SMI), now established at 14,000 euros gross per year. The application of this reduced fee will have an amount of 160 euros for the next 36 months.

Possibility of changing the contribution base every two months

All self-employed people will contribute to Social Security based on their net annual income, obtained in the exercise of all their economic, business or professional activities. Therefore, if throughout the year 2023 a variation in net yields is expected, it will be possible to select a new contribution base every two months and, as a result, a new quota adapted to them with a maximum of six changes per year. This modification will be effective on the following dates:

  • March 1, 2023: if the request is made between January 1 and the last calendar day of February.
  • May 1, 2023: if the request is made between March 1 and April 30.
  • July 1, 2023: if the request is made between May 1 and June 30.
  • September 1, 2023: if the request is made between July 1 and August 31.
  • November 1, 2023: if the request is made between September 1 and October 31.
  • January 1, 2024: if the request is made between November 1 and December 31.

New quota calculator for self-employed in 2023

Social Security makes available to self-employed workers a new odds simulator or, what is the same, a calculator available in the public area. It will serve to simulate the fee that corresponds to pay with the net income that the self-employed person estimates to obtain throughout the year.

Subsidy for the birth of a child

Economic benefit for birth and child care will consist of a subsidy equivalent to 100% of the regulatory base correspondent. The regulatory base will be the contribution base for common contingencies of the month immediately prior to the month prior to the causative event, divided by the number of days to which said contribution refers. For the purposes of the provisions of the preceding paragraph, when the worker receives monthly remuneration and has remained registered with the company for the entire calendar month, the corresponding contribution base will be divided by thirty.

the subsidy may be recognized by the National Institute of Social Security by means of a provisional resolution, taking into account the last contribution base for common contingencies that appears in the corporate bases of the system, as long as the contribution base for common contingencies referred to in the previous sections is not incorporated into them.


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