Social Security will begin to massively notify in the coming days the regularization of the social contributions of the self-employed corresponding to 2023, the first year that the new quota system for net income operated. The recent protocol allows self-employed workers to adjust their contribution bases according to their net income forecasts. Now, the pension department crosses data with the Tax Agency to adjust for the first time what each self-employed person has paid more or less based on their real income declared on a mandatory basis.
The beginning of the notifications of the regularization process will occur in a few dayspredictably in the first week of December, say sources from the Ministry of Social Security and several representative associations of the group. The days before, you will receive the information on the definitive contribution bases through email, physical letter and the ‘Importass’ portal of the General Treasury of Social Security. In turn, the information will be available through the Social Security RED system.
This process is absolutely new in the group and, due to its technical complexity, it will cause a delay of more than one year since the end of the first year under the new system, although Social Security is approaching the planned deadlines. It will affect more than 3.6 million self-employed workers, although the forecasts managed by the Ministry or associations such as ATA approximate a lower figure that is still unknown. The phase that will start these days is the communication prior to the official adjustment.
A historic adjustment
The contribution system based on real income, agreed with the main self-employed organizations during the last reformist bloc of former minister José Luis Escrivá, has been in force since January 2023. The new system allows self-employed workers choose your contribution bases between certain sections, being able to change them every two monthswith a total of six changes per year, to adapt your contribution to your income forecasts at each time of the year and your professional activity. More than half a million of them had adjusted their contribution bases throughout the year.
This flexibility, added to the offset in the tax data, is what forces Social Security and the self-employed to adjust the contributions paid more or less 14 months after the end of 2023, the reference year for regularization. Social Security estimated that notifications would start in November, although it will be at the beginning of December. Some self-employed people will have to pay, and others will have to pay back.
If the quota chosen during the year by the self-employed person is lower than the minimum quota that would correspond to the net income obtained, after cross-checking data with the Treasury, the worker will be notified of the amount of the difference. The return or official income is scheduled for next Februaryalthough it could be stretched to March due to the initial delay.
The self-employed worker must pay this amount before the last day of the month following the month in which the notification with the result of the regularization was received. If, on the contrary, the contribution made by the self-employed worker were higher than that corresponding to the maximum base of the section in which their income is included, Social Security would have to return to the self-employed the contributions paid in excess in 2023 before 30 April 2025.
The system enters progressively until 2032
The reformed regime for the self-employed will be progressively incorporated until 2032 – a transition period of nine years – with the aim of bringing the level of contributions paid by this group closer to that of employees, who in comparison have higher contribution bases. . Every three years, Social Security must agree on the new tables.
The next adjustment will be in 2026 and will last another three years. With the increase in quotas The Executive expects to earn an extra 0.4% of GDP in 2032when their contribution is equal to that of employees, the equivalent of 5,400 million in installments, 45% more than what they currently generate. Thus, it would improve their contribution to the Social Security fund, but also guarantee them greater social protection.
This 2024, the fee for a self-employed person with net income (income minus expenses) equal to or less than the minimum interprofessional salary is 225 euros, slightly lower than the 230 euros in 2023, the year in which fees will be claimed or returned. The 2025 rates have already been agreed, and will range from 200 to 590 euros per month.
For those with net returns greater than 1,300 euros and less than or equal to 1,500 euros, and above 1,500 euros and less than or equal to 1,700 euros, the fee is 294 euros, the same as in 2023 and 2025.
While in the lowest yield brackets the fee decreases in the period 2023-2025, from net returns above 1,700 euros the fee has increased throughout those three years. Thus, a self-employed person who presents net income above 3,620 euros and up to 4,050 euros, or equal to that amount, (tranche 13) pays 400 euros in 2024, ten euros more than in 2023 but 90 euros less than what he will pay in 2025.
In the last section, the fifteenth, are all the self-employed with net income greater than 6,000 euros. Their fee for 2024 is 530 euros, which is 30 euros more than in 2023 but 60 euros less than what they will pay in 2025.
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