Changes rarely come easy, and adjustments in the bidding system, social security, and self-employment status are no exception. People should not be surprised to see shifts in how contributions are calculated for self-employed workers, with leadership directing a large portion of this group toward new arrangements. The majority have moved from a fixed monthly payment toward a base contribution, which currently sits around 294 euros per month. The system requires regular recalculation of real income to set each quota.
There is a notable shift: about one fifth, precisely 21.3%, of these professionals still do not know exactly how much they will owe as new regulations take effect on January 1, according to a survey by the ATA association. A spokesperson for ATA in the community notes, “That’s what advisors are for,” reflecting the reality faced by most self-employed individuals. Many rely on third-party services to manage interactions with the administration. This dependence is likely to grow with the changes ahead.
As explained by Ara, the reform’s ultimate aim is to align the contributions of the self-employed with their real income, improving the system’s sustainability and ensuring that benefits received by government employees are supported. The fact that the majority still contribute at the minimum base—88% in Alicante—also means reduced income when illness strikes or when pensions are computed. In Alicante, the average monthly pension for a salaried worker stands at about 1,184 euros, while a self-employed individual often earns just over 800 euros.
For context, the reform introduces a framework in which there are 15 distinct sections. Each self-employed worker positions themselves according to their actual net income from their activity. In 2023, those earning less than 670 euros per month paid a quota of 234 euros (less than 60% of the base). Those earning above 6,000 euros a month faced a quota near 510 euros. Over the next two years, these figures will be adjusted until the target agreed upon by the government and industry associations is achieved. By that point, the minimum quota is projected to drop to 204 euros, while the maximum quota could rise to around 601 euros.
Up to six changes
For clarity, this fluid process means most self-employed individuals will forecast their income for January and February, and the new quota starts applying from March 1. They may modify their forecast up to six times. As noted by UPTA-PV general secretary Javier Pastor, the ability to adjust depends on how circumstances evolve. Those who do not adjust will continue paying the same fee as before.
Ultimately, the final payable amount is calculated by Social Security, using data from the Tax Office at the end of the fiscal year. If a worker earned more than estimated, the difference must be paid; if the actual income was lower, the public institution issues a refund through the system.
While these changes represent a broad national reform, their impact is particularly meaningful at local boundaries. Alicante has a higher share of self-employed workers than the national average. Across the province, roughly 19.5% of all workers are self-employed, versus about 16.4% nationally.
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At year’s end, these professionals were registered under the special Social Security regime for self-employed workers, totaling 138,451 people. That number is 5,746 more than before the pandemic, though recent years show a net decrease, influenced by inflation and rising costs in sectors such as commerce or small industry. In contrast, construction activity tied to reform and maintenance continues to drive self-employment in real estate and the consulting sector.
María Antonia Oliva, president of the Social Alumni College, notes that consulting firms currently report a calm outlook as they have briefed clients about the changes. ATA reports that inquiries have risen by more than 70% in recent months. In any case, the true effects of these changes will unfold in the coming months.
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More than 70% of those affected will pay the same or a lower amount than before. Calculations by the government and major associations indicate that the majority will face a lower wage burden, while a minority will see higher payments. Oliva notes that there is a reasonable payoff for low-income self-employed workers, as those not yet earning a comparable income may avoid enrolling in SMI. This measure will be particularly beneficial for those with very low incomes.
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