By means of this circular we would like to inform you of the entry into force as of 01/01/2023 of the new contribution system for self-employed workers, in accordance with RDL 13/2022.
This new contribution system will be implemented gradually over the next 9 years, and is based on the contribution based on the actual net income obtained by the self-employed.
The self-employed will have to report their expected net monthly income for the year 2023 (and subsequent years) and pay contributions based on a contribution base that corresponds to that income bracket.
Up to 6 variations per year will be allowed for this purpose, in order to make adjustments to their bases and contributions if their income varies throughout the year, always communicating this before 31/10/2023.
The contribution base for which you are paying contributions on 31/12/22 will remain the same for the following year, unless you notify your intention to change it.
The minimum contribution base will now be €950.98 (previously €960.60) for those whose income is equal to or higher than the SMI (Minimum interprofessional wage), which corresponds to bracket 1 of the General Table.
For those whose income is lower than the minimum wage, it will fall into the 3 brackets of the reduced table.
REDUCED TABLE
| net return | Minimum Base | Maximum Base | Minimum Rate | Maximum Rate | |
| (€/month) | (€/month) | (€/month) | (€/month) | (€/month) | |
| Section 1 | <=670 | 751.63 | 849.66 | 227.74 | 257.45 |
| Section 2 | > 670 and <=900 | 849.67 | 900.00 | 257.45 | 272.70 |
| Section 3 | >900 and < 1,166.70 | 898.69 | 1,166.70 | 272.30 | 353.51 |
GENERAL TABLE
| net return | Minimum Base | Maximum Base | Minimum Rate | Maximum Rate | |
| (€/month) | (€/month) | (€/month) | (€/month) | (€/month) | |
| Section 1 | >= 1,166.70 and <= 1,300 | 950.98 | 1,300.00 | 288.15 | 393.90 |
| Section 2 | > 1,300 and <=1,500 | 960.78 | 1,500.00 | 291.12 | 454.50 |
| Section 3 | > 1,500 and <=1,700 | 960.78 | 1,700.00 | 291.12 | 515.10 |
| Section 4 | > 1,700 and <=1,850 | 1,013.07 | 1,850.00 | 306.96 | 560.55 |
| Section 5 | > 1,850 and <=2,030 | 1,029.41 | 2,030.00 | 311.91 | 615.09 |
| Section 6 | > 2,030 and <=2,330 | 1,045.75 | 2,330.00 | 316.86 | 705.99 |
| Section 7 | > 2,330 and <=2,760 | 1,078.43 | 2,760.00 | 326.76 | 836.28 |
| Section 8 | > 2,760 and < =3,190 | 1,143.79 | 3,190.00 | 346.57 | 966.57 |
| Section 9 | > 3,190 and <=3,620 | 1,209.15 | 3,620.00 | 366.37 | 1,096.86 |
| Section 10 | > 3,620 and <= 4,050 | 1,274.51 | 4,050.00 | 386.18 | 1,227.15 |
| Section 11 | > 4,050 and <=6,000 | 1,372.55 | 4,139.40 | 415.88 | 1,254.24 |
| Section 12 | > 6,000 | 1,633.99 | 4,139.40 | 495.10 | 1,254.24 |
COMPANY SELF-EMPLOYED
Self-employed companies with a minimum base of €1,234.80 will be automatically modified by Social Security to €1,000 (section 3).
This base of €1,000 allows expected net returns between €1,500 and €1,700, so if they were higher, it would be appropriate to modify the tranche and quote for a higher base.
For example: A self-employed company that has expected net returns of €2,300 will be included in section 6 and with a minimum contribution base of €1,045.75.
REGULARIZATION OF CONTRIBUTIONS
- When the contribution is higher than the corresponding rate
Self-employed persons who in December 2022 pay contributions at a higher rate than that which would correspond to their income in 2023 may, if they wish, continue to pay contributions at that rate as a maximum.
Once the regularisation has been carried out, the refund of contributions must be expressly waived, and in this way the contribution base chosen will become definitive.
If you do not renounce, the differences will be refunded and the definitive contribution base will be the maximum of the bracket where your real net income is.
- When the contribution is lower than the corresponding one
Self-employed workers who pay a contribution base that is lower than the minimum that corresponds to their real income, the Social Security will make regularization to reclaim the differences and the definitive contribution base will be the minimum of the corresponding bracket.
This regularization will be carried out approximately in September 2024 , when the Social Security will have the tax data from your 2023 income tax return provided by the Tax Agency.
NEW FLAT RATE
In the years 2023, 2024 and 2025 the fee will be €80 per month for the new self-employed for 12 months. It will not be regularized because it does not depend on the income obtained.
It may be extended for another 12 months if the expected yields are lower than the SMI. This extension must be requested before its application and will be subject to regularization to check if yields higher than the SMI have been obtained.
Those who are already enjoying a flat rate before 2023 will not be modified since they are different reductions.