This new pricing system self-employment For real income, which will have a nine-year transition period until 2032, It will come into effect from 1 January.With 15 quota tranches that will increase from 230 euros to 500 euros and vary by 2025 depending on the net income of the self-employed.
This system is the result of an agreement between the Government and the self-employed organizations ATA, UPTA and Uatae and consists of 15 chapters for the years 2023, 2024 and 2025. Self-employed will have the opportunity to change departments every two monthswith a total of six changes per year to adapt your contribution to your income estimates and professional activity for each period of the year.
Defines new system net income conceptIt will be calculated by deducting from the income all the expenses generated in the execution of the activity and necessary for the self-employed person to earn income.
About this amount, An additional 7% deduction will be applied for generic expenses. (3% for self-employed companies). The result will be the figure that will determine the contribution base and the corresponding quota.
At the end of the financial year and when annual net income is determined, contributions will be regularized, repaid or installments required if the final net income tranche is above or below the forecast during the year.
With the new contribution system, it is expected that one out of every two self-employed persons will receive a lower contribution than the current one, 25% more and 25% less.
Quotas and slices
in 2023 wage for self-employed with net income (income minus expenses) Iequal or less Inter-Professional Minimum Salary It will be 230 Euros. In 2024 it will be reduced to 225 and in 2025 you will pay 200 euros.
For those with a net income of more than 1,300 euros and less than 1,500 euros and more than 1,500 euros and less than or equal to 1,700 euros, the fee will remain at 294 euros for three years.
While it is in the lower return brackets, the quota falls between 2023 and 2025, From net returns above 1,700 euros, the fee increases over these three years.
Thus, a self-employed self-employed person with a net income of more than 3,620 euros and up to or equal to 4,050 euros (section 13) will pay an additional 100 euros quota between 2023 and 2025. It will start paying 390 euros in 2023, it will increase to 400 euros in 2024 and 490 euros in 2025.
In the final section, the fifteenth are self-employed people with a net income of more than 6,000 euros. Its quota for this 2023 will be 500 euros, the following year it will increase to 530 euros, and in 2025 it will reach 590 euros.
After those three years, government and social mediators In the coming years, they will have to agree on divisions by 2032.
Discounted fee for starting the business
The fixed fee of the existing Special Program for Self-Employed (RETA) is also included in the new model, but this fee will be referred to as the reduced fee for self-employed start-ups and will be 80 euros per month for twelve. monthly for all new self-employed.
After this period, this reduced fee will only be extended to self-employed persons whose earnings have failed to rise and remain below the Interprofessional Minimum Wage (SMI). For the rest, the fee corresponding to the contribution tranche based on their net income will be applied.
It The new additive system also pensions self-employedit is currently 43% lower than that of wage earners, and it also guarantees their social benefits.
This difference of approximately 600 euros per month between the wages of self-employed and salaried workers is due to the fact that 84% of RETA members contribute to the minimum floor of about 300 euros, which affects their pensions.
In view of the fact that the existing system of assistance for the self-employed does not meet its qualitative or quantitative objectives, a partial suspension has been created with workers for the self-employed, without workers for the self-employed and due. for force majeure. None of them will have to unsubscribe from RETA or shut down the organization. The benefit will be equivalent to 50% of the regulatory base and will be compatible with another activity for a period of four months to two years.
Simulator
With the new net income contribution system that will come into effect in 2023, the General Directorate of Social Security (TGSS) has commissioned the information simulator for self-employed people to calculate the quota corresponding to them.
This calculator is available through the portal you are importantIn the public area, where information about the new system is also included, key information on how to calculate returns and the steps to be followed in the coming months were explained.
The self-employed should indicate the department with expected returns and the simulator will display the minimum and maximum wages for each corresponding department.
The Social Security calculator will also provide a breakdown of the contribution base as well as contributions such as joint probabilities, occupational probabilities, discontinuation of activity and vocational training. It will also ensure that self-employed people know the benefits to which they are entitled according to their contribution.
In addition, as of this January Importass will include new functionality to manage procedures according to the new system. In this way, the self-employed will be able to communicate expected returns, easily select or claim contributions, and change applicable benefits.
Social Security also provides for the development of another custom simulator.