The changes for self-employed workers that come into force in 2023


2023 began as the year in which the Social Security contribution system for self-employed workers was modified, paying special attention to the regulation of the amounts that they pay in their contributions to the TGSS according to their income. The new contribution system for the self-employed came into force on January 1, 2023 And, although changes are expected to continue in the following years, all the self-employed must now follow the new guidelines.

Social Security, to facilitate this process and so that all those affected can be duly informed, has responded to the main questions that the modifications already implemented may raise. Starting this Wednesday March 1stthe self-employed can begin to request the corresponding changes in their quotas, although several more modifications may be made throughout the year.

What are the income brackets and the new installments

Self-employed workers must pay their Social Security contributions taking into account their income and net monthly earnings. To facilitate the calculations, The different income brackets and contribution quotas will be published in the PGE that correspond to each of them, as well as the corresponding tax bases. For this 2023 the list is already availablewhich can be seen in the following box:

Table of income and contributions of the self-employed for 2023.
Social Security

How the contribution base is changed in the new system

Social Security understands that self-employed workers do not earn the same amount every month, for which allows making up to a maximum of six changes in the contribution bases during the year. The first thing to do is estimate our income, see which section corresponds to us and see our minimum and maximum contribution bases.

This March 1 opens the period to indicate what will be the estimate of income for new self-employed. To communicate it, You can use the base change service through the Import@ss Social Security portal or through the RED System. The dates to make the rest of the remaining changes, if necessary, and adjust the fee to income, are as follows:

  • March 1, if the request is made between January 1 and February 28/29.
  • 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.

Those who were already self-employed before January 1, 2023 will be able to communicate their income with a deadline of October 31, 2023 through the same online service, taking into account that at the end of the year the Social Security will check that, in fact, the income and contributions contributed by way of contribution coincide.

Is there a flat rate for new freelancers in this system?

Yes. For those who register as new self-employed workers from January 1, 2023 the reduced fee will be 80 euros during the first yearextendable if certain income conditions are met during the following year.

Those who had been registered before January of this year will continue to enjoy the conditions of the previous system. This article explains more in depth how the reduced rate works from this 2023 with the new self-employed contribution system.

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