The payment of Social Security contributions is the greatest responsibility that the self-employed person has apart from the clients. These professionals must take into account that these amounts must be met in order to be up to date with the body and, in turn, be able to opt for different aid or benefits.
But, what fee must be paid to Social Security? In practice, everything depends on the contribution base chosen by the self-employed person. This is the amount that the self-employed professional sends to the organization as a reference to quote for retirement coverage, temporary or permanent disability, medical assistance, widowhood or orphanhood, among others.
For 2021, and for the time being, these quotas will reach 30.3% of the contribution base. This includes 28.30% of common contingencies, 1.10% of professional contingencies, 0.80% of cessation of activity and 0.10% of professional training.
Thus, this percentage will have to be applied to the chosen contribution base. In 2021, the minimum base is 944.40 euros (results in installments of 286 euros per month) and the maximum base is 4,070.10 euros (1,232 euros per month), so the self-employed person can choose any of the amounts between the minimum and the maximum, being able to change up to four times said base throughout the year.
However, there are exceptions based on age: people who were 47 years old on January 1, 2021 and had contribution bases of less than 2,052 euros will only be able to choose bases between the minimum and 2,077.80 euros.
Self-employed workers aged 48 or over will have a minimum base of 1,018.50 euros unless they have contributed for at least five years as self-employed.
An example: this is how the self-employed quota is calculated
Let’s take the example of a self-employed person who is 35 years old and who accredits a contribution base of 1,000 euros since the beginning of the year. He has to face a payment of 30.3% of said base, so this rises to 303 euros per month.
If, after a few months, right in the middle of the year, you decide to change your contribution base and raise it to, for example, 1,500 euros, during the other six months of the year you have to pay 30.3% of that amount: 454.5 euros.
This will be the reform of the quotas proposed by Escrivá
This is the system that currently prevails, but it is subject to review and will probably change in 2022, the date on which the new quota system for the self-employed devised by José Luis Escrivá, Minister of Inclusion, Social Security and Migration, is expected to come into force. .
This new system, called tranches for real income, will have up to , which can be changed from one to another according to their preferences and for up to six times each year.
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