Self-employed quota 2023

After months of intense tug-of-war, there is now an agreement between the Government, the self-employed associations and trade unions on the new contribution system for the self-employed based on their real income. The Royal Decree-Law 13/2022 of July 26th has already been published in the BOE, you can subscribe to our newsletter (at the bottom of the page) to receive the summary that we are preparing. On this page we tell you everything about the self-employed quota 2023: how the new contribution system for self-employed will be based on real income and how the contribution tables will be according to the latest proposal.

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After months of intense tug-of-war, there is now an agreement between the Government and the self-employed associations and trade unions on the new contribution system for the self-employed based on their real income. The Royal Decree-Law 13/2022 of July 26th has already been published in the BOE (Official State Gazette). You can subscribe to our newsletter (at the bottom of the page) to receive the summary we are preparing. On this page we tell you all about the self-employed quota 2023: how is the new contribution system for self-employed and how are the contribution tables.

The new contribution system for self-employed workers is based on the need derived from the current deficit system. The fact of being able to choose their contribution base independently of their income means that most self-employed workers opt for the minimum contribution base. This leads to a deficit regime and the benefits to which they are entitled are lower than the average for workers in the General Social Security Regime. This is something that we are not seeing in the media, it is not just a change of bases, it is a complete reform of the RETA that drastically affects the benefits that self-employed workers receive. You can see a detail below.

We can help you to plan your activity and manage your quota to optimize your taxes, contact us.

The new self-employed contribution system: a progressive model of self-employed contributions

This new contribution system for self-employed workers based on their actual income defines 15 contribution brackets depending on their expected income.

The first brackets are below the current quotas, however the higher brackets represent a substantial increase.

The new system comes into force on January 2, 2023 with a minimum contribution of 230 euros and a maximum of 500 euros and will be deployed for 3 years.

In the following year, 2024, these values will be increased to 225 and 530 euros. And finally, in the year 2025, the self-employed quotas will be between 200 and 590 euros.

tablas cotizacion autonomos 2023

tablas cotizacion autonomos 2024

tablas cotizacion autonomos 2023

Who sets the percentage of the self-employed quota?

The taxpayer is the one who has to be aware of his results and communicate to the social security if the business is doing better or worse than expected in order to modify his base. The Social Security will allow to modify the contribution base from 4 to 6 times a year.

The new contribution system for the self-employed: the 80 euro flat rate

Currently there is a flat rate for new freelancers that works in 3 tranches:

  • Tranche 1: first 12 months: fee of 60 euros (80% reduction on the base fee).
  • Tranche 2: months 13 to 18: 146.97 euros (50% reduction).
  • Tranche 3: months 19 to 24: tax rate of 205.76 euros (30% reduction).
  • Tranche 4: months 25 to 36: fee of 205.76 euros (30% reduction). For new self-employed under 30 years old and self-employed under 35 years old.

The proposal on the table aims to reduce by 900 euros what a new self-employed person pays. Provided that in their second year of activity their net income does not exceed the minimum wage.

In the new 2023 self-employed quota model, two brackets are established:

  • Tranche 1: first 12 months: 80 euros fee regardless of the self-employed worker’s income.
  • Tranche 2: months 13 to 18: 80 euros if your net income is below the minimum wage.

Advantages of the new contribution tables for self-employed workers

  • The self-employed with net income below 1,700 euros per month maintain or pay less quota than at present.
  • The first 6 contribution brackets, the bulk of the population, maintain or reduce their contributions.
  • Coverage and benefits increase.

Inconveniences of the new contribution tables for the self-employed

  • The self-employed with net income above 1,700 euros will pay more as the minimum base will disappear.
  • The possibility of saving is modified. The self-employed who pay contributions at the minimum base and invest in private forms of savings will have less available for these as they will be obliged to increase the payment of contributions. In a way, public savings are forced (for those who have faith in the pension system).
  • Increased complexity. Many freelancers do not have a management system that allows them to evaluate whether or not they should make changes in their base. An online invoicing system such as the one we offer free of charge to all our clients can help. Ask us about your case.

Do not forget to subscribe to our blog or follow us on the networks to receive the summary that we are preparing and if you want us to help you with your specific case contact our team.

Specific legislative changes for the new contribution system

The purpose of this legislative amendment is to ensure that the contribution bases are in line with the income actually obtained. To achieve this, the legislator made substantial changes to various previous regulations:

  • In order to ascertain the reality of the income obtained, Article 71.1 a) of the Consolidated Text of the General Social Security Law has been amended to establish the obligation to provide the Social Security General Treasury with all the necessary tax information available to carry out the adjustment of contributions referred to in Article 308 of the same legal text.
  • Similarly, a letter o) is added to the same article to establish that the General Treasury of the Social Security will provide the tax administrations with the necessary information for the regularization of contribution bases and quotas. This exchange of information may have other consequences in the future, opening the door to more rigorous Treasury or Labor inspections.
  • Articles 307, 308, 309 and 310 of the LGSS are amended in order to adapt said legal text to the new contribution system, which will be based on annual income. The corresponding monthly contribution base must be chosen according to the annual net income forecast. There is a reduced table when income is expected to be lower than the minimum interprofessional wage.
  • The bases chosen will be provisional until they are regularized according to the annual income obtained. It has not yet been defined how this regularization will be carried out.
  • Article 309 establishes the contributions to be excluded and Article 310 regulates the contribution in cases of compatibility of retirement and self-employment.
  • Art. 313 speaks about the contribution in a situation of pluriactivity.
  • In the new article 315, the coverage of the temporary disability benefit becomes mandatory except for the exceptions indicated in the same article, and paragraph 3 of article 316 is modified for the mandatory coverage of professional contingencies.
  • The contribution base taken into consideration for the calculation of the regulatory base has also been modified. The regulatory base applicable in the cases of reduced contribution and contribution at age 65 or over has also been modified. The new regulations have also established some special contribution rules for workers included in the Special System for Self-Employed Farmers.

More coverage for the self-employed

As we have already mentioned, the current RETA changes towards the protections that an employee has. It is this increase in benefits that underlies the change. The most important ones:

  • Pluriactivity: the I.T. contribution will not be obligatory regardless of the base under the general regime.
  • The bonus is extended from 12 to 24 months for working mothers.
  • In cases of care of children under 12 years of age, dependent family members, etc. During 12 months a 100% bonus is applied, calculated on the average base of the previous 12 months.
  • 40% rebate in cases of collaborating family members in the agricultural regime.
  • Bonus of 75% for the care of a minor affected by serious illnesses. This is calculated on the average base of 12 months.
  • Possibility of deduction in the IRPF of 10% of the employer’s contributions to the social security system.
  • Maximum contribution: during 2023, 2024, 2025 the self-employed will be able to contribute for a base between the one corresponding to him/her and the maximum base of the system.
  • Self-employed workers who on 31/12/2022 are contributing for a higher base than the one corresponding to them according to the new system can maintain it during 2023.
  • The refund of contributions of self-employed workers in multiple activity is reduced to 4 months.

Cessation of self-employed activity in 2023

A second block in the referred modification is the one related to the purpose and scope of application of the protection for termination of activity. The purpose of this amendment is to improve this benefit as well as to introduce new modalities.

The following are introduced as new causes for termination of activity,

  1. a) The reduction of 60 percent of the working day of all the workers of the company or the temporary suspension of the work contracts of 60 percent of the staff. Provided that it is accompanied by a reduction of income;
  2. b) and for self-employed that do not have salaried workers, the maintenance of debts during two consecutive quarters with creditors that suppose a reduction of the level of ordinary income or sales of 60 percent with respect to the registered in the same periods of the previous year. For this purpose, debts with the Social Security or Tax Agency will not be computed.

The following article establishes which documents are needed to accredit these situations, the 337 the day of birth of the right to the benefit and the 339 its amount. These cases are compatible with the activity that causes the cessation as long as the net monthly income obtained during the receipt of the benefit does not exceed the minimum wage.

Other modifications

Other amendments focus on exceptions to mandatory coverage, benefits for the sustainability of the activity of self-employed workers in a sector of activity affected by the RED Mechanism for flexibility and stabilization of employment in its sectoral and cyclical modality of article 47 bis of the Workers’ Statute; of the maritime fishing sector, the one aimed at eliminating the figure of the part-time self-employed and the reduction of contributions for starting a self-employed activity. The new regulations add bonuses in the contribution in the event of caring for a minor affected by cancer or another serious illness.

Gradual rollout of the new contribution system for the self-employed

The transitional provisions foresee a gradual deployment of the new contribution system during the period from 2023 to 2031 and its concrete evolution during these years.

As the Treasury defines the specific operation of this system, such as when the bases will be calculated, how the changes will be communicated, etc., we will contact all our clients to analyze their specific case. Do you have any doubts?

We are here to help you.

Photo by Avi Richards on Unsplash

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