If you are self-employed and have this contribution base, you must pay €1,000 until 2025.

More than 3.3 million Self-employed workers registered under the Special Regime for Self-Employed Workers will suffer from social security reform in Spain. Among the most notable changes are changes to the quotas and contribution base, which will now be calculated based on the net income of each self-employed worker, divided into 15 income categories.

According to data compiled by tax advisory platform Declarando, 74% of self-employed workers will have to pay Social Security contribution adjustments in the coming months for reporting income lower than what they actually earned in 2023. Thus, the estimates show that 48% of these workers will have to pay more than 1,000 euros. To regulate their situation, 22% will pay between 100 and 1000 euros, and 3.5% will have to pay less than 100 euros. Notification of these changes will reach self-employed people via the NOTESS telematics system, Social Security’s official communications channel.

What does this new quotation system mean?

Adjustments to contribution categories based on net income are noticeable changee in how the self-employed contribute to social security. This new system strives to be fairer and bring contributions into line with the actual income of each worker, while according to the previous one, most self-employed workers made contributions according to the minimum base, regardless of their income.

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Many self-employed people believe that changeThis could increase the tax burden for those with fluctuating incomes.especially in sectors where profits are inconsistent from month to month. At the same time, penalties and retroactive adjustments resulting from Social Security checks could worsen the financial situation of many self-employed workers.

New contribution sections for the self-employed

From January 1, 2025the self-employed will face a double change in their fees. Thus, both the contribution base and the monthly fee will vary depending on the income level in which they are located. Here are the main adjustments that will be applied to the new quotas for self-employed workers depending on their income:

• Below 670 euros per month: For self-employed people whose net income is less than 670 euros per month and who contribute to the minimum base, the monthly contribution will be reduced from 230 to 200 euros. The measure aims to ease the economic burden of the lowest-income workers.

• From 1400 to 1700 euros per month: Self-employed people who earn between €1,300 and €1,700 per month and contribute at the minimum base will see no change in their contributions, keeping the same amount they currently pay.

• More than 1700 euros per month: For self-employed workers who earn more than 1,700 euros per month, the monthly fee will increase by 30–90 euros, depending on the group in which they are located. This means an annual increase in contributions of between €360 and €1,080.