The year 2025 begins full of changes that will affect both salaried workers and self-employed. The highest salaries must face the so-called solidarity quota that has been applied to them since January 1, in addition to the Intergenerational Equity Mechanism (MEI) that applies to all payrolls. For self-employed workers, the month begins with changes in monthly installmentsalso comply with their part of the MEI.
This is because the rollout of the new self-employed contribution system continues. based on their net returns. This system started in 2023 and will continue to be applied progressively and temporarily until 2032.
In total there are 15 sections and by 2025, depending on the net returns, the monthly installments will be between 200 and 1500 euros.
To determine the level, self-employed workers must notify Social Security of their expected income. Even so, six times a year – every two months – they can adjust their quote. Likewise, it must be taken into account that this year one of the obligations will be that all self-employed workers will be required to submit their income tax return regardless of their level of income.
This is how the self-employed quotas look in 2025
The theoretical objective of this system is to adjust contributions in such a way that those who earn less must also pay less.
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Section 1 – less than 670 euros: fee between 205.49 and 225.75 euros per month
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Section 2 – between 670.01 and 900 euros: fee between 225.75 and 282.60 euros per month
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Tranche 3 – between 900.01 and 1166.69 euros: fee between 266.80 and 366.34 euros per month
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Section 4 – between 1166.69 and 1300 euros: fee between 298.61 and 408.20 euros per month
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Section 5 – between 1,300.01 and 1,500 euros: fee between 301.68 and 471.00 euros per month
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Section 6 – between 1500.01 and 1700 euros: fee between 301.68 and 533.80 euros per month
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Section 7 – between 1700.01 and 1850 euros: fee between 359.15 and 580.90 euros per month
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Tranche 8 – between 1850.01 and 2030 euros: fee between 379.67 and 637.42 euros per month
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Tranche 9 – between 2030.01 and 2330 euros: fee between 400.20 and 731.62 euros per month
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Section 10 – between 2,330.01 and 2,760 euros: fee between 425.85 and 866.64 euros per month
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Section 11 – between 2,760.01 and 3,190 euros: fee between 451.50 and 1,001.66 euros per month
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Section 12 – between 3,190.01 and 3,620 euros: fee between 477.16 and 1,136.68 euros per month
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Section 13 – between 3,620.01 and 4,050 euros: fee between 502.81 and 1,271.70 euros per month
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Section 14 – between 4,050.01 and 6,000 euros: fee between 543.86 and 1,541.58 euros per month
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Section 15 – 6000.01 or more euros: fee between 605.42 and 1541.58 euros per month
The quota breakdown
In practical terms, a self-employed person in the lowest bracket – less than 670 euros per month – will pay a fee between 205.23 and 225.75 euros per month. As the contribution base increases, so does the amount to be paid, with the maximum being 225 euros.
This professional in the first section with a contribution base of 655.70 – the minimum – will also pay the minimum fee and of that amount 185.56 euros will be allocated to common contingencies, 8.52 euros to professional contingencies, 5.90 euros to cessation of activity, 0.66 euros for vocational training and 5.25 corresponding to the MEI, as the Social Security simulator allows to calculate through the ‘Import@ss’ portal. The same thing happens, section by section, adapting the quantities.
As for the self-employed who start their business during this year, they will have a rate of 80 euros during the first twelve months of activity. Like employees, the self-employed will have to contribute 0.80% equivalent to the Intergenerational Equity Mechanism.
Regularization of contributions
In this system, at the end of the fiscal year The contributions are regularized by returning or claiming what has been quoted more or less after determining the final net returns. In fact, at the beginning of December 2024, Social Security began to notify the self-employed of the regularization of their contributions corresponding to the 2023 financial year.
This is when different scenarios open up: the self-employed has been adjusted to your income levelthe exercise being closed; who has contributed more, having the right to a refund; and who has contributed less, being obliged to pay the difference.
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