Since 2023, self-employed workers have been paying contributions based on their actual income, and new changes are expected from 2025. Find out what the new self-employed contributions will be like and what the brackets and rates will be.
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New self-employed contribution system
Among the features or changes introduced by the new quotation system, we find:
The system is designed based on actual income.
There will be 15 income brackets ranging from 670 euros/month to over 6,000 euros.
- The minimum and maximum contribution bases in 2025 change for each section with respect to those applied in 2024.
The fees will range from 200 to 590 euros, depending on net income, as early as 2025.
- In 2024, the minimum installments ranged from €225 to €530; in 2025, they ranged from €200 to €590. The maximum installments in 2025 range from €220 to €1,267.
| 2024 | 2025 | |||
| Net performance tranches | Minimum base | Maximum Base | Minimum base | Maximum Base |
| Less than 670 euros | 735.29 | 816.98 | 653.59 | 718.94 |
| From 670 to 900 euros | 816.99 | 900 | 718.95 | 900 |
| From 900 to 1,166.70 euros | 872.55 | 1,166.70 | 849.67 | 1,166.70 |
| From 1,166.70 to 1,300 euros | 950.98 | 1.300 | 950.98 | 1.300 |
| From 1,300 to 1,500 euros | 960.78 | 1,500 | 960.78 | 1,500 |
| From 1,500 to 1,700 euros | 960.78 | 1,700 | 960.78 | 1,700 |
| From 1,700 to 1,850 euros | 1,045.75 | 1,850 | 1,143.79 | 1,850 |
| From 1,850 to 2,030 euros | 1,062.09 | 2.030 | 1,209.15 | 2.030 |
| From 2,030 to 2,330 euros | 1,078.43 | 2.330 | 1,274.51 | 2.330 |
| From 2,330 to 2,760 euros | 1,111.11 | 2.760 | 1,356.21 | 2.760 |
| From 2,760 to 3,190 euros | 1,176.47 | 3.190 | 1,437.91 | 3.190 |
| From 3,190 to 3,620 euros | 1,241.83 | 3.620 | 1,519.61 | 3.620 |
| From 3,620 to 4,050 euros | 1,307.19 | 4.050 | 1,601.31 | 4.050 |
| From 4,050 to 6,000 euros | 1,454.25 | 4,720.50 | 1,732.03 | 4.139,40 |
| More than 6,000 euros | 1,732.03 | 4,720.50 | 1,928.10 | 4.139,40 |
Source: Social Security and 20 minutes
The sections that will pay less Social Security contributions
As can be seen in the tables above, the minimum contribution bases are reduced in the first three sections (reduced table) and with them, the Social Security contributions.
The sections that will pay the same as until now
The contribution bases are maintained between the three performance ranges between 1,166 euros and 1,700 euros.
The sections that will pay more
For self-employed workers whose net income exceeds 1,1700 – in the last nine brackets – the minimum contribution bases rise significantly and with them, the fees.
Self-employed quota simulator
The General Treasury of Social Security has launched a quota simulator for self-employed workers in the public area of Import@ss. Without having to identify yourself, you will be able to simulate the quota that you will have to pay from January 2023 with the new net income contribution system.