The contribution bases of the self-employed are one of the most important aspects for all self-employed workers,since these will directly affect the payments they must make to the Social Security.
When registering in the RETA, the self-employed can choose the contribution base they want,as long as it is between the minimum base and the maximum base, which today are 944.40 and 4,070.10 euros per month respectively. Of course, the regulations establish limitations to choose the contribution base from 47 years of age.
But, in case of wanting to modify it throughout the year, Law 6/2017 establishes that self-employed workers can change the contribution base up to four timesa year, choosing a different one, always within the minimum and maximum limits that are applicable to them in each year.
Deadlines to request the change of the contribution base of the self-employed
The change of contribution base can be made throughout the year, but the change will take effect depending on when the request is made:
- Application between 1 January and 31 March: will take effect on 1 April.
- Application between April 1 and June 30: will take effect on July 1.
- Application between 1 July and 30 September: will take effect on 1 October.
- Application between 1 October and 31 December: shall take effect on 1 January of the following year.
Note that the self-employed worker can make as many changes as he wants, but, when the deadline is met, only the last change will count. This means that, if on July 1 it has a contribution base of 1,000 euros and on November 1 it decides to change it to 1,5000 euros, but on December 1 it reduces it to 1,200 euros, on January 1 of the following year the base will go from 1,000 to 1,200 euros.
For this reason, from AYCE Laborytax we remember that the self-employed have the opportunity to modify the contribution base until next September 30,so that it takes effect from October 1, 2021.
Example: comparative scale with some options with the amounts in force in 2021:
|Contribution base €/month||Type of Quote (*)||Fee payable €/month|
– minimum from 01-01-2021-
minimum for workers 48 or older from 01-01-2021, subject to exceptions
maximum for workers 47, 48 years or older, from 01-01-2021 with exceptions
– maximum from 01-01-2021 –
(*) 30.6% = 28.30% (common contingencies) + 1.3% (professional contingencies)+ 0.9% (cessation of activity) + 0.10% (FP).
As we can see, the higher the contribution base, the higher the contribution to be paid to Social Security,since the percentage established by law applies to the entire base.
In the case of those self-employed who at some point in 2020 and simultaneously have hired 10 or more employees, as well as the corporate self-employed, the minimum contribution base will be 1,214.10 euros per month.
On the other hand, self-employed workers who are contributing for any of the maximum bases of this special regime, may request the automatic increase of the contribution base in the same percentage in which these maximum bases are increased.
In the same way, the self-employed who are not contributing for any of the maximum bases, may request the automatic increase of the contribution base by the same percentage in which the maximum contribution bases of this special regime are increased.
On the other hand, in no case may the contribution base chosen exceed the maximum limit that could affect the worker.
This application may be made throughout the calendar year, but shall take effect from 1 January of the year following the date of submission of the application.