Changes aren’t easy, and they don’t happen overnight. Expect shifts in how social security contributions are handled for self-employed workers, especially as new rules affect the way monthly quotas are calculated. A sizable portion of this group is being directed toward leadership and planning, with nearly nine out of ten contributing to the minimum base — roughly 294 euros per month. The challenge remains: self-employed individuals must regularly calculate their real net income to determine the correct quota.
According to a recent survey by the ATA association, about one in five professionals, precisely 21.3%, aren’t sure yet how much they will owe under the new regulations starting January 1. The association’s representative in the community, Alberto Callreflects, notes that many advisors will be essential as the rules come into force. The reality is that most self-employed people rely on third-party services to manage administrative affairs. The dependence on external help is set to grow as reforms unfold.
As explained by Ara, the reform’s overall aim is to align self-employment contributions more closely with actual income, improve the system’s sustainability, and ensure benefits for workers who are on payrolls. The fact that 88% of contributors in Alicante stay at the minimum base means there could be lower income in sickness and nearly reduced pensions in the future. In Alicante, the average monthly pension for salaried workers stands at about 1,184 euros, while self-employed individuals typically earn just over 800 euros.
Electricians and other construction-related trades have joined the self-employment ecosystem in the past year. Pilar Cortes notes this shift in the industry and its broader implications for the labor market.
Under the new framework, the system breaks the year into 15 sections, with each self-employed person expected to position themselves according to their actual net income. In 2023, those earning under 670 euros per month would owe a quota of 234 euros (below 60% of the base). At the other extreme, those earning above 6,000 euros would face quotas around 510 euros. Over the next two years, these amounts are set to be adjusted toward the target agreed by the government and industry associations, eventually bringing the minimum down to 204 euros and the maximum up to 601 euros.
Up to six changes
For the sake of clarity, the self-employed can forecast January and February’s quota in advance. The new quota begins on March 1, with the option to adjust up to six times. This flexibility, noted by UPTA-PV general secretary Javier Pastor, depends on how the situation evolves. Those who don’t adjust will pay the same fee as before.
The final payable amount will be calculated by Social Security, using data provided by the Tax Office at year’s end. If a worker earned more than estimated, they must pay the difference; if earnings were lower, the public institution will issue a refund.
Such changes are substantial nationwide and most pronounced at regional borders. In Alicante, self-employment remains above the national average, with up to 19.5% of all employed people working for themselves, compared with about 16.4% nationally.
Three million self-employed start quotas this year: “Keeping accounts up to date will be crucial”
Last year, self-employed professionals registered under the special Social Security regime, totaling 138,451 people, an increase of 5,746 from before the pandemic. However, the year’s growth was tempered by inflation and rising costs in certain sectors, which tempered the overall numbers in commerce and small industry. Sectors like construction; real estate; and self-employed professionals such as consultants and lawyers remained active in the reform context.
María Antonia Oliva, president of the Social Alumni College, notes that consulting firms currently feel calm as they’ve briefed clients on changes over recent months. ATA reports that inquiries have surged by more than 70%, though the full impact will unfold over the coming months as the sector adapts.
New quotas for self-employed in 2023 also mark important dates. Calculations from the government and major associations suggest that more than 70% of the self-employed will pay the same or a lower amount than before, while a small minority will pay more. Oliva emphasizes that the measure will particularly benefit those with very low incomes, since those without a minimum income may not enroll in the social security regime. This nuance has become a central talking point as the policy takes shape.
Across the country, the transition period will be watched closely by business owners, accountants, and policy observers alike as the details of actual income, regional variations, and timing continue to unfold. The conversation remains ongoing among associations, government bodies, and practitioners who help self-employed individuals navigate this changing landscape. At stake are steady contributions that reflect real earnings, the sustainability of social protection, and fair access to benefits for workers who keep the economy moving.
Source attributions: discussions with ATA representatives; analysis by regional economic bodies; statements from industry associations. (Attribution: ATA and regional economic offices.)