The Ministry of Inclusion, Social Security and Migration will meet this Monday with social agents and self-employed organizations to inform them of the process of regularizing contributions for self-employed workers after the establishment of the system of real contributions on the returned in January 2023.
Through this process will proceed with the regularization of contributions paid by the self-employed in 2023 based on the annual income declared by the corresponding tax authority, once the relevant tax information is available.
The contribution system based on actual income, agreed with the main self-employed organizations and in force since January 2023, allows self-employed workers to choose their contribution bases between certain sections, be able to change them every two months, with a total of six changes per yearto adapt your quote to your income forecasts for each period of the year and to your professional activity.
Concretely, the system consists of 15 staggered tranches which varied in 2023 from 230 euros to 500 euros and in 2024 they varied from 225 to 530 euros. In 2025, The monthly payments will vary from 200 to 590 euros per month. By 2026, the interlocutors and the Government will have to agree on the tranches for the years to come, until 2032.
At the end of each calendar year, the corresponding tax administration (either the tax administration of the common territory or the provincial treasury of the Basque Country and Navarre) must provide the Social Security Treasury with information on actual annual net income perceived by each person. employed person.
Once these annual net returns are known, the contributions will be regularized, contributions being returned or reclaimed in the event that the final range of net income is lower or higher than that indicated by the forecast for the year.
In this way, and thanks to the new contribution system, all people who were registered in 2023 as self-employed, even if only for one day, will have to file their income tax declaration this year 2024.
The process of regularization of contributions paid by the self-employed in 2023 will end in the first quarter of 2025, according to what the Minister of Inclusion, Social Security and Migration, Elma Saiz, declared last Friday. This Monday, social agents and independent organizations will be informed.
If the quota chosen during the year by the self-employed person is lower than the minimum quota which would correspond to the net income obtained, after cross-checking the data with the Treasury, the worker will be informed of the amount of the difference.
In principle, according to what was then established, the self-employed worker must pay this amount before the last day of the month following that in which the notification with the result of the regularization was received. If on the contrary the contribution paid by the self-employed worker was higher than that corresponding to the maximum base of the section in which their income falls, Social Security should return to the self-employed the contributions overpaid in 2023 before April 30, 2025.
“There will be cases where some self-employed workers will have income higher than this contribution base and it will be necessary to make certain adjustments and vice versa. But the important thing is to ensure certainty and legal certainty on such an important subject. group for which we work daily, also within the ministry,” the minister underlined on Friday.
Fees and Sections
Although the real income contribution system started at the beginning of 2023, It has a transition period of nine years, until 2032.
Net income is calculated by deducting from income all expenses incurred in carrying out the activity and necessary to obtain income for the self-employed person.
About this amount, A deduction for generic expenses of 7% is additionally applied. (3% for self-employed workers in a company). The result is the figure which will determine the contribution base and the corresponding fee.
With the new contribution system, one in two self-employed workers will benefit from a lower contribution than the current one, while 25% of them will contribute more, according to Social Security estimates.
In 2024, the quota for a self-employed person whose net income (income minus expenses) is equal to or lower than the interprofessional minimum wage, i.e. 225 eurosagainst 230 euros in 2023.
For those whose net returns are greater than 1,300 euros and less than or equal to 1,500 euros, and greater than 1,500 euros and less than or equal to 1,700 euros, the commission is 294 euros, as in 2023 and 2025.
While in the lower yield bands the quota decreases during the period 2023-2025, From net returns above 1,700 euros, the commission increases over these three years.
Thus, a self-employed person who has net income greater than 3,620 euros and up to 4,050 euros, or equal to this amount (article 13), will pay 400 euros in 2024, ten euros more than in 2023 but 90 euros less than what he will pay in 2025.
In the last part, the fifteenth, are all the self-employed whose net income is greater than 6,000 euros. Their contribution for 2024 is 530 euros, or 30 euros more than in 2023 but 60 euros less than what they will pay in 2025.
