With a few months of delay, Social Security begins to notify in these first days of December the regularization of quotas to the self-employed corresponding to the year 2023. With the new contribution system based on net income that has been applied since last year, self-employed workers must contribute based on their income, inserting themselves into one of the fifteen planned sections that have an associated monthly fee to pay. . The following year, and once the Income Tax declaration has been made, the Social security Compare the level of performance with the Treasury data and whether the contributions made are adjusted.
This regularization process may result three scenarios: that the worker has contributed what corresponds to his income level – which represents a neutral adjustment –, that he has contributed more – having the right to receive the difference –, or that he has paid a lower fee than what is due for his performance – being obliged to pay the remaining amount.
Although Social Security has had the income tax returns definitive of the self-employed The comparison process has been delayed due to the implicit technical difficulties until the beginning of this month, in which Social Security is beginning to send letters to workers with the result of the 2023 regularization.
Possibility of resignation
It is clear that the self-employed who have contributed based on their performance net will not have to perform any additional operations. But, for example, those who have made contributions above that would have corresponded to their income obtained, they have the possibility of receive the difference for the excessor give it up by maintaining a higher contribution – which will benefit future benefits paid by Social Security, such as the retirement pension.
Although, this possibility of resignation It is only enabled for those who, before the introduction of the new contribution system, were already paying a fee greater than that relative to their returns, that is, who were in this situation at the end of 2022. For those who are registered from 2023 onwards and have contributed above, they will receive the Social Security payment without having to carry out any operation. These ex officio returns will begin in January 2025.
The other case that requires additional steps to settle the 2023 financial year is if the self-employed priced below of what is due according to their declared returns. These will begin to receive letters from Social Security communicating the result from March 2025as established in the final calendar. After receiving this notification, a process that can be extended until the month of April, the self-employed worker will have a period of one month to pay the difference accrued or request a deferral of payment.
According to the estimates of the self-employed association ATAbetween 25 and 30% of the group will have to pay for having contributed less during 2024. These self-employed workers would be ordered to pay an amount of up to 1,200 euros on average to settle the accruals for 2023. Similarly, 40% would be located in a section of net returns according to its price, so it would keep its quotas intact, while up to 27% would be in a position to receive a refund from Social Security for having contributed above their income.
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