Calculator of Self-employed Social Security Rates
Here you can determine the self-employed contribution rates in 2023 that you will have to pay in Spain due to the new income-based contribution system.
Social Security contribution rates in Spain for Autónomos
Being self-employed in Spain entails the responsibility of paying your own Social Security contributions.
In 2023, a new contribution system has been implemented that affects the way the self-employed contribution is calculated.
Its calculation is based on the actual income obtained by the self-employed, known as the “real income contribution system” (or “régimen de cotización por ingresos reales” in Spanish)
This system seeks to ensure that the self-employed pay a contribution in accordance with their income, unlike the previous system, in which some had to pay a very high contribution in relation to their actual income.
Calculator of Self-employed Social Security Rates
Learn about the factors that influence the calculation of the new self-employed Social Security contribution rates in Spain in 2023, 2024 and 2025.
Some details about the new contribution system:
- The self-employed will be able to choose between 15 income brackets, each with its own Social Security contribution rate.
- The minimum contribution will be €230 per month, and the maximum contribution will be €500 per month.
- Self-employed individuals who expect to earn less than €14,000 the following year may apply for a reduced fee of €160 for the following 36 months.
- Those who have not been registered in the two years immediately prior to a new application for self-employment, or three years if they have been previously in the reduced quota, may benefit from this new regime.
Implementation in subsequent years:
The new contribution system will be phased in over 3 years:
- In 2023, the self-employed will be able to choose between the new system and the current system.
- In 2024, the new system will become the default system, and those autónomos who want to remain in the current system will have to opt for it.
- In 2025, the current system will disappear completely.
What affects the calculation of the self-employed Social Security rates in 2023?
Income obtained: The rates will be calculated according to the actual income of the self-employed. The higher the income, the higher the fee to be paid.
Professional activity: Depending on the activity carried out, there may be variations in the fee. Some sectors may have specific discounts.
Type of contribution: There are different types of contributions, such as contributions for common contingencies, professional contingencies, and termination of activity. Each one has a specific percentage.
Contribution base: The basis for the calculation of contributions will be the net annual result obtained by the self-employed.
That is to say, the income received minus deductible expenses will be taken into account.
Determine your contribution base here!
The "tarifa plana" for self-employed in Spain:
The tarifa plana (flat rate) for autónomos is a benefit for new self-employed workers that is applied during the first months of activity. It consists of a reduced fee, regardless of income.
In 2023, the tarifa plana was modified and a fee of €60 per month is established for the first 12 months for those self-employed who have not been registered as self-employed in the previous two years.
In conclusion, in order to calculate your self-employed Social Security rates accurately, it is advisable to determine your exact contribution bracket and make sure you comply with your obligations as an autónomo in order to have access to the benefits provided by Social Security in Spain.