Overview of the new self-employment contribution framework under Royal Decree 13/2022
The Congress of Deputies reviewed and approved Royal Decree 13/2022, issued on July 26, and it introduced a revised contribution model for self-employed workers. The reform reflects an agreement between the government and social partners and signals a shift in how self-employed contributors are treated by Social Security. The change invites a broad cultural shift among affiliates as they adjust to a more income-oriented quotas system. The reform prompts self-employed individuals to recalculate their quotas now based on actual earnings rather than a fixed minimum. By 2023, compensation for self-employed workers is anchored to net income, a calculation that aligns with the Social Security framework. The new scheme sets a wage range from 230 euros to 500 euros monthly, and preliminary estimates from the Ministry suggest that about three out of four self-employed people will pay the same or lower amounts, while the remaining quarter will see higher mandatory shares.
Previously, self-employed workers paid a monthly contribution based on personal preferences rather than actual income. This contrasted with traditional wage earners, where contributions depend on overall payroll. A stable pattern existed where many self-employed chose the minimum quota, typically around 294 euros, often because higher contributions did not appear affordable or necessary for future benefits. The 2023 reform shifts the calculation, linking the monthly personal contribution to net income from the activity, effectively introducing a form of benefit-based calculation.
How will net income be calculated?
The essence of the new plan is straightforward: add income, subtract eligible expenses, and compare the result with the official contribution table defined by Social Security and the state budget each year. Self-employed workers will pay less when their net income falls into the lower brackets and more when it sits in the upper brackets. A notable point raised by self-employed associations is that expenses are calculated monthly, while the contribution itself is determined on a monthly basis. For example, if the monthly net income is less than 670 euros, the contributor would pay 230 euros in 2023.
The central feature of the reform is the treatment of deductible expenses. Net income becomes the key variable in the calculation, while deductible costs are subtracted to determine taxable income for the quota.
What expenses are deductible?
Under the reform, all expenses already recognized by the treasury as deductible are included, provided they meet three criteria: they are connected to the economic activity, they are supported by proper documentation, and they are properly recorded in accounting records. Typical examples include purchases of materials and raw materials, salaries for dependent workers, rental costs for business premises, utilities and supplies, services from other companies, financial expenses, and depreciation.
After calculating deductible income and expenses for the year, a further 7 percent of these expenses is treated as a non-fully deductible adjustment. This extra allowance helps smooth out spending and can effectively reduce quotas. The government has presented this measure as a means to secure broader social support for the reform.
Can the quota be changed?
The quota is chosen voluntarily by each self-employed individual, with estimates of income guiding the initial contribution. If earnings during the year turn out higher than expected, tax authorities will assess the actual income and collect the corresponding outstanding contributions. Conversely, if estimates were conservative, the public treasury may reimburse the difference at year end. The system allows adjustments up to six times per year to align quotas with the evolving business activity.
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