Most of the 3.3 million self-employed who are registered in the RETA will have to pay a monthly fee highest as of January 1, 2025. The entry into force of the new table with the net income brackets to which the fee payable is associated provides for an increase in the monthly contribution in nine of the fifteen brackets established with this new contribution system based on real income in his third year. While for the lowest yield brackets, the first six, a reduction in contributions is expected, for the highest yields, it is estimated increases of up to just over 80 euros per monththat is, almost 1,000 euros more for the next year as a whole.
It should be remembered that this new system was conceived as part of the pension reform, was approved in July 2022 and came into force in January 2023. To begin with, the first three tables were established – until 2025 – that include the pension sections. returns with the minimum and maximum bases for each of them and the monthly installments associated in each case. As the main novelty, the possibility for self-employed workers to choose their contribution base was eliminated, but this must now be determined by the net income level.
Every year, once the Income Tax declaration has been made, Social Security will review the concurrence of these returns with the bases in which the worker is inserted in the so-called process of regularization of quotas. If the self-employed person has paid a higher fee than due because he or she is in a higher performance bracket than the one that would have corresponded to him, the Social Security will return the difference, while if the opposite occurs – the monthly contribution has been less than the corresponding one for his level. of income – you must pay the difference.
Of course, to ensure that the quota adjustment is as neutral as possible, the worker will have the possibility of change section -and therefore the level of monthly contribution to Social Security- up to six times a year. For example, in 2025, you can change sections on March 1, May 1, July 1, September 1 and November 1. In addition, the self-employed have until December 31, 2024 to modify their contribution base for the fee payable in January 2025.
More ups than downs
However, this new table foresees greater increases than decreases in quota for the group. In the first six tranches, contribution reductions are planned: up to 670 euros of net income the fee drops from 230.15 to 200 euros (30.15 euros less); between 670 and 900 euros of income the fee goes from 255.72 to 220 euros (35.72 euros less); with yields between 900 and 1,166, 7 euros the fee goes from 273.11 to 260 euros (13.11 euros less); between 1,166.7 and 1,300 euros of income the fee goes from 297.66 to 291 euros (6.66 euros less); between 1,300 and 1,500 euros of income the contribution goes from 300.72 to 294 euros (6.72 euros less); the same as in the section between 1,500 and 1,700 euros with a fee that goes from 300.72 to 294 euros (6.72 euros less).
From here they begin the risesin the next nine sections. Between 1,700 and 1,850 euros the fee increases from 327.32 to 350 euros (22.68 euros more); between 1,850 and 2,030 euros, income goes from 332.43 to 370 euros (37.58 euros more); between 2,030 and 2,330 euros the fee increases from 337.55 to 390 euros (52.45 euros more); between 2,330 and 2,760 euros of income the fee goes from 347.78 to 415 euros (67.22 euros more); between 2,760 and 3,190 euros of income the fee goes from 368.24 to 440 euros (71.76 euros more); between 3,190 and 3,620 euros of performance the fee increases from 388.69 to 465 euros (76.31 euros more); between 3,620 and 4,050 euros of income the contribution goes from 409.15 to 490 euros (80.85 euros more) -this is the most pronounced rise, of the 19.8%970 euros for the whole year -; between 4,050 and 6,000 euros of performance, the fee goes from 455.18 to 530 euros (74.82 euros more per month); and from 6,000 euros of net income the fee increases from 542.13 to 590 euros (47.87 euros more).
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