With the entry into the new year, the self-employed will experience a series of pending changes for more than a year and that will affect both their Social Security contributions and the contribution bases on which these payments are based.
Everything is included in the project of the General State Budget for 2022, . Within the section on social contributions, in article 105, it is specified that self-employed workers will have new Social Security contributions, as well as new minimum and maximum contribution bases, the amounts on which these contributions are applied.
Specifically, the Government contemplates in the Budgets the increase from 30.3% to 30.6% of the contributions of the self-employed, thanks to the increase in the concepts for professional contingencies (from 1.1% to 1.3 %) and for cessation of activity (from 0.8% to 0.9%. The contributions for common contingencies and training will remain the same, at 28.3% and 0.1%, respectively.
The increase in fees was contemplated before the coronavirus pandemic and was frozen due to the economic difficulties it generated. Subsequently, it was linked to the increase in the Minimum Interprofessional Wage (SMI) with the , but after the , the increase in fees has finally been left for 2022.
Regarding the contribution bases, the Government will apply a rise in the minimum base, which will go from 944.40 to 960.60 euros per month. The maximum base, for its part, will increase from 4,070.10 to 4,139.40 euros per month. All the self-employed can choose any base included between these amounts in the four base changes to which they are entitled each year.
However, there are certain conditions for the contribution bases of the self-employed when they reach a certain age:
-The self-employed who, at the beginning of 2022, are 47 years old and who in December 2021 had a contribution base of less than 2,077.80 euros may only choose bases between the minimum base and 2,113.20 euros per month, unless they exercise the option to do otherwise before June 30, if you are the surviving spouse of the business owner who has died and forced your registration in the Special Regime for Self-Employed Workers (RETA).
-The self-employed who, at the beginning of 2022, are 48 years old, must choose a contribution base between 1,035.90 and 2,113.20 euros per month. If they are the surviving spouse of the owner of the business who has died and has forced them to register at the age of 45 or over, these bases will be between 960.60 and 2,113.20 euros per month.
-The self-employed who have contributed at least five years before the age of 50 in any Social Security scheme and whose last contribution base is equal to or less than 2,077.80 euros will have a base between 960.60 euros and 2,113.20 monthly euros. Conversely, if their last contribution base is greater than 2,077.80 euros, they may choose any base between 960.60 euros and said base increased by 1.70%, with the limit of the maximum contribution base.
How these changes will affect the self-employed
The increase in quotas and contribution bases will force the self-employed to pay something more each month to Social Security, something that has been echoed by the main self-employed organizations, such as ATA (Association of Self-Employed Workers), whose President, Lorenzo Amor, has estimated between 96 and 225 euros more per year the economic impact of these measures in the pocket of the self-employed.
Thus, the increase in the minimum base, for which 1.8 million self-employed workers contribute, would mean an increase of about 60 euros for physical self-employed workers and of about 76 euros per year for corporate self-employed workers.
For its part, the increase in Social Security contributions could translate into an increase of between 36 and 149 euros per year for the self-employed individuals and between 44 and 149 euros for the self-employed companies.
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