Starting this January 1 there will be some changes in the contribution system for self-employed workers in Spain. Although the new system, which no longer allows self-employed workers to choose how much to contribute to Social Security, already came into force in January 2023, the quotas will undergo modifications again with the arrival of 2025.
Income quote
Fees will be adjusted based on actual income. That is, they will be determined based on the net income of the self-employed person. The objective is to achieve greater equity in the system, because the new approach seeks to ensure that those with lower incomes pay lower fees, while those with higher incomes contribute higher fees.
With the new contribution table, with 15 tranches of net returns, each with an associated minimum and maximum contribution base, the maximum quotas of the reform initiated by José Luis Escrivá will be reached. In most of the sections, which establish fees between 200 euros and 590 euros per month, the contribution bases are increased compared to 2024, which implies an increase in the fees to be paid for many self-employed workers. Although a reduction for the lowest sections stands out for 2025, as well as the maintenance of the next three.
Regularization process
When filing the Income Tax return, the self-employed person’s income bracket can be modified. Thus, if the price has been quoted above what is stipulated, the relevant refund will be received in the declaration. If, on the other hand, the contribution has been less than required, the difference will have to be paid. Thus, both self-employed workers and the Treasury ensure that the amounts paid are truly corresponding to the financial year.
New freelancers
Those who start self-employment this new year will be able to continue enjoying the flat rate of 80 euros per month, regardless of net income.
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