The Government has achieved the long-awaited reform of the self-employed quota system after more than a year of negotiations with the social partners. The final text, already articulated through Royal Decree-Law 13/2022, of July 26, implements a new contribution system for real income that will come into force from 2023 and will have a progressive calendar until 2025.
Based on this new system, the self-employed will have to declare their real net income to join one of the 15 sections that will make up said system. The Royal Decree-law explains that “for the purposes of determining the contribution base in this special regime, all the net income obtained will be taken into account” for each calendar year.
When taking into account these net returns, it is also necessary to include those from professional or economic activities that do not determine their inclusion in the Self-Employed Workers Regime (RETA) “and regardless of whether they are carried out individually or as partners or members of any type of entity, with or without legal personality, as long as they should not be registered by them as employees or assimilated to these”.
Thus, for each of the 15 established tranches, a minimum contribution base and a maximum contribution base are contemplated. These amounts are key for the self-employed, since the contributions that they will have to pay month by month to Social Security are calculated on them, that is, the fees.
These are the contribution bases according to the yield bracket
As it is a progressive reform, the Royal Decree-Law contemplates three different tables in which it includes the minimum and maximum contribution bases for each of the 15 established sections. As regards 2023, these will be the bases of the self-employed:
-For section 1 (670 euros per month or less) the minimum base will be 751.63 euros per month and the maximum base will be 849.66 euros per month.
-For section 2 (between 671 and 900 euros per month) the minimum base will be 849.67 euros per month and the maximum base of 900 euros per month.
-For section 3 (between 900.01 and 1,166.69 euros per month) the minimum base will be 898.69 euros per month and the maximum base will be 1,166.70 euros per month.
-For section 4 (between 1,166.70 and 1,300 euros per month) the minimum base will be 950.98 euros per month and the maximum base will be 1,300 euros per month.
-For section 5 (between 1,300.01 and 1,500 euros per month) the minimum base will be 960.78 euros per month and the maximum base will be 1,500 euros per month.
-For section 6 (between 1,500.01 and 1,700 euros per month) the minimum base will be 960.78 euros per month and the maximum base will be 1,700 euros per month.
-For section 7 (between 1,700.01 and 1,850 euros per month) the minimum base will be 1,013.07 euros per month and the maximum base will be 1,850 euros per month.
-For section 8 (between 1,850.01 and 2,030 euros per month) the minimum base will be 1,029.41 euros per month and the maximum base will be 2,030 euros per month.
-For section 9 (between 2,030.01 and 2,330 euros per month) the minimum base will be 1,045.75 euros per month and the maximum base will be 2,330 euros per month.
-For section 10 (between 2,330.01 and 2,760 euros per month) the minimum base will be 1,078.43 euros per month and the maximum base will be 2,760 euros per month.
-For section 11 (between 2,760.01 and 3,190 euros per month) the minimum base will be 1,143.79 euros per month and the maximum base will be 3,190 euros per month.
-For section 12 (between 3,190.01 and 3,620 euros per month) the minimum base will be 1,209.15 euros per month and the maximum base will be 3,620 euros per month.
-For section 13 (between 3,620.01 and 4,050 euros per month) the minimum base will be 1,274.51 euros per month and the maximum base of 4,050 euros per month.
-For section 14 (between 4,050.01 and 6,000 euros per month) the minimum base will be 1,372.55 euros per month and the maximum base will be 4,139.40 euros per month.
-For section 15 (yields greater than 6,000 euros per month) the minimum base will be 1,633.99 euros per month and the maximum base will be 4,139.40 euros per month.
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