New contribution system for freelancers

• On January 1, 2023 entered into force on Royal Decree-Law 13/2022 of July 26, 2022
• A new contribution system is established for self-employed or self-employed workers and protection for cessation of activity is improved

The January 1, 2023 A new contribution system for the self-employed entered into force. Among the main novelties that are incorporated, now it will no longer be possible to choose the contribution base, but should be adjusted to actual net returns that have been obtained.

net returns

The net returns will be calculated by deducting from the income all the expenses generated in the exercise of the activity. A deduction for generic expenses of 7 % is applied to this amount, of 3 % in the case of self-employed companies. The result will be the one that determines the quota of the contribution base.

With this new system, the self-employed will be able to change their quota based on the forecast of net income up to six times a year. At the end of the year, once the final net yields are known, they may regularize the contributions and claim or return the quotas in the event that these have been below or above the forecasts.

Key dates

• From January 1 to February 28. The self-employed must request from Social Security the monthly contribution base that adjusts to the forecast of their monthly net income for the year. This must be done through the portal you matter.
• March 1st. The period for notifying changes in the contribution bracket is now open, which will take effect in May.
• May 1. The period for communicating new section changes is now open, which will come into force in July.
• 1st of July. The period is open to communicate new changes to sections that will come into force in September.
• September 1st. opens the last term to communicate a change in the contribution base that comes into force in November.
• 31 October. Last day to communicate activities and participation in companies for those self-employed registered before January 1, 2023.
• November 1st. A period is open to communicate a change in the contribution base, but it will not take effect until 2024.

Simulator to calculate the fee

From the TGSS website They have made an informative simulator available to the self-employed to be able to calculate the fee that they would have to pay with the entry into force of this new contribution system.

Is calculator is on the portal You matter. This simulator offers the minimum and maximum fee for each corresponding section, the breakdown of the contributions (common contingencies, professional contingencies, cessation of activity, professional training) and the contribution base.