Royal Decree-Law 13/2022
As of 1 January 2023, the new system of contributions for self-employed workers based on real income will apply, with 15 contribution brackets ranging from 230 euros to 500 euros, depending on the net income of self-employed workers.
CURRENT SYSTEM:
The contribution base is the amount on which the monthly contribution of the «self-employed» is calculated and on which the amount of the future benefits they will receive (illness, incapacity for work, maternity, retirement, etc.) will depend in turn. The higher the contribution base, the higher the benefits to be received.
At present, in general, the self-employed are free to choose their contribution base between the minimum and maximum bases set by law for each year. For 2022: the minimum contribution base is 960.60 euros and the maximum base is 4,139.40 euros.
The monthly contribution is the result of applying the current rate (30.60%) to the chosen contribution base, so the contribution corresponding to the minimum base is 293.94 euros and that corresponding to the maximum base is 1,266.66 euros.
The self-employed can choose any base between the minimum and the maximum, and can change it up to four times a year.
The minimum contribution for self-employed operating from companies and those who have employed 10 or more workers is 1,234.80 euros.
From the age of 47, there are also certain limitations on the choice of the minimum and maximum bases.
SYSTEM FROM 01-01-2023:
– It will be possible to choose a base between the maximum and minimum bases that corresponds to the net monthly income obtained by the self-employed person in all their activities, whether as an individual or as a partner or member of any entity.
– The net monthly income will be the result of dividing by 12 the net annual income calculated according to the rules established by RD-Law 13/2022.
– PROVISIONAL CONTRIBUTION: Each year, the provisional contribution base will be chosen according to the expected income for that year, and must be modified during the year if this income turns out to be higher or lower than initially estimated.
– DEFINITIVE CONTRIBUTION: The following year, once the income tax return has been filed, the Tax Authorities will communicate the information telematically to the Social Security, which will proceed to regularise the provisional contributions. If the resulting contribution is higher than the amount paid, the self-employed person must pay the difference, without surcharges or interest. If it is lower, it will be the Social Security that will return the difference to the self-employed, also without surcharge or interest.
– For 2023, the 15 brackets are set out in the table below, in which you can see the contribution that corresponds to each of the minimum and maximum bases. If you choose an intermediate contribution base, all you have to do to calculate the contribution is multiply the chosen base by 30.60%.
– For most of the self-employed, the minimum contribution they have been paying will remain unchanged.
APPENDIX – BRACKETS 2023-:
| BRACKETS 2023 | |||||
| REDUCED TABLE | |||||
| NET MONTHLY INCOME | MINIMUM BASE | MINIMUM CONTRIBUTION | MAXIMUM BASE | MAXIMUM CONTRIBUTION | |
| Bracket 1. | < = 670 | 751,63 | 230,00 | 849,66 | 260,00 |
| Bracket 2. | > 670 y <=900 | 849,67 | 260,00 | 900,00 | 275,40 |
| Bracket 3. | >900 y < 1.166,70 | 898,69 | 275,00 | 1.166,70 | 357,01 |
| GENERAL TABLE | |||||
| NET MONTHLY INCOME | MINIMUM BASE | MINIMUM CONTRIBUTION | MAXIMUM BASE | MAXIMUM CONTRIBUTION | |
| Bracket 1. | > = 1.166,70 y < = 1.300 | 950,98 | 291,00 | 1.300 | 397,80 |
| Bracket 2. | > 1.300 y <=1.500 | 960,78 | 294,00 | 1.500 | 459,00 |
| Bracket 3. | > 1.500 y <=1.700 | 960,78 | 294,00 | 1.700 | 520,20 |
| Bracket 4. | > 1.700 y <=1.850 | 1.013,07 | 310,00 | 1.850 | 566,10 |
| Bracket 5. | > 1.850 y <=2.030 | 1.029,41 | 315,00 | 2.030 | 621,18 |
| Bracket 6. | > 2.030 y <=2.330 | 1.045,75 | 320,00 | 2.330 | 712,98 |
| Bracket 7. | > 2.330 y <=2.760 | 1.078,43 | 330,00 | 2.760 | 844,56 |
| Bracket 8. | > 2.760 y < =3.190 | 1.143,79 | 350,00 | 3.190 | 976,14 |
| Bracket 9. | > 3.190 y <=3.620 | 1.209,15 | 370,00 | 3.620 | 1107,72 |
| Bracket 10. | > 3.620 y <= 4.050 | 1.274,51 | 390,00 | 4.050 | 1239,30 |
| Bracket 11. | > 4.050 y <=6.000 | 1.372,55 | 420,00 | 4.139,40 | 1266,66 |
| Bracket 12. | > 6.000 | 1.633,99 | 500,00 | 4.139,40 | 1266,66 |