Practical guide to self-employment

• Social Security makes available to citizens a practical guide to self-employment

Social Security makes available to citizens a practical Guide to resolve all doubts that may arise about the work of the self-employed.

Sign up for the CHALLENGE

This guide opens with the main step, which is to explain how to start self-employment activity. telematic form. It also provides the necessary information to register (NUSS or NAF, DNI or NIE, date of start of activity, estimate of monthly net returns, details of the address of the professional activity, etc.). Likewise, a response is given to different cases that different types of self-employed workers may face.

Fee and payments

One of the main keys that is answered in this section of the guide is the new contribution system that came into force on January 1, 2023. With this change, self-employed workers must choose their contribution base based on the forecast of the monthly average of annual net returns. For the year 2023, within the general table, the minimum contribution base is €950.98 per month and the maximum is €4,495.50 per month.

In the event that the expected returns are lower than the SMI on an annual basis, the contribution base may be chosen within a reduced table, with the minimum base being €751.63 per month.

Rights and benefits

The guide explains the different deductions or benefits that self-employed workers can benefit from, among them the famous flat rate stands out, for which self-employed workers who register for the first time will have to pay a fee of €80 per month for the first time. year (extendable for another year if the returns are lower than the SMI).

Another point that is developed is the right to unemployment for the self-employed and the conditions that must be met in order to have the cessation of activity covered.

Variations and declines

If the self-employed person wants to modify personal data, their contribution base or unsubscribe, all these doubts are considered in this section of the guide. With the new approved contribution system, self-employed workers can change the contribution base up to six times a year, choosing another one within the applicable minimum and maximum limits, through the service modification of self-employment data.