New quotes from self-employed workers
The new year begins with many changes and finally they enter new contributions for self-employed professionals come into force. But Is everything clear? Do the self-employed have to do anything about it?
The social security website has prepared a guide to answer any questions that may arise about this new contribution system, we leave you a link here.
When does this new quotation system start?
The new system has started on January 1, 2023, with contribution tables that are temporary with 15 monthly net return tranches and that will increase in 2024 and 2025.
What are the sections for this 2023?
Depending on the performance bracket and the contribution base that we find, the social security fee to be paid by self-employed professionals will be calculated.
How do I calculate my returns?
All the net income obtained from the different activities carried out by the self-employed person must be taken into account, to which the amount of contributions paid to Social Security must be added.
The calculation will be carried out as provided in the regulations on Personal Income Tax and with some specialties such as, for example, if we are talking about a commercial partner.
To these net income and provided that you have been registered in the special self-employed regime for 90 days, a deduction for generic expenses from 7% will be applied, a percentage that in the case of commercial partners is reduced to 3%.
Can variations be made to the contribution bases?
The monthly social security contribution may vary, since self-employed workers may modify (up to 6 times a year) their contribution base, depending on the variation in their annual net income forecast.
A total of up to 6 changes a year, every two months, taking into account that the effects occur on the following dates:
- March 1, if the request is made between January 1 and February 28/29.
- May 1, if the request is made between March 1 and April 30.
- July 1, if the request is made between May 1 and June 30.
- September 1, if the request is made between July 1 and August 31.
- November 1, if the request is made between September 1 and October 31.
- January 1 of the following year, if the request is made between November 1 and December 31.
These changes can be made by the worker through Import@ss or through the network system.
What happens with the flat rate for new freelancers?
For those self-employed workers who cause initial registration or who have not been registered in the two immediately preceding years, there will be a subsidized fee that will be established in the General State Budgets each year. For the period between 2023 and 2025 it has been set at 80 euros per month for the first 12 months.
If you have doubts about calculating the self-employment fee that corresponds to you, you can access the simulator import@ss in the following link and discover which one corresponds to you:
https://portal.seg-social.gob.es/wps/portal/importass/importass/tramites/simuladorRETAPublico
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