New bases for the self-employed in 2022. With the arrival of 2022, the entry into force of the General State Budget has also begun, in which new features for the self-employed are contemplated. These self-employed professionals will have to pay more Social Security contributions this year. The amount of the maximum ceiling of the contribution base in each of the Social Security regimes has been increased by 1.7%.
Novelties in the bases for the self-employed workers in 2022
In addition, it is stipulated that self-employed workers’ Social Security contributions will now be 30.6% of the contribution base. Previously they were 30.3%. Due to the increases in professional contingencies, which will go from 1.1% to 1.3%, and in cessation of activity, from 0.8% to 0.9%.
The two items that did not change were common contingencies and vocational training, which remained at 28.3% and 0.1% of the contribution base, respectively.
These contribution bases have also undergone increases that will be felt in the pocket of the self-employed. The General State Budget establishes an increase in both the minimum contribution base and the maximum contribution base, which now stand at 960.60 Euros per month (previously 944.40) and 4,139.40 Euros per month (previously 4,070.10).
The contribution rates for common contingencies, for professional contingencies and for protection due to termination of activity are maintained at the following rates:
- Common contingencies: 28.30%.
- Occupational contingencies: 1.30%.
- Cessation of activity: 0.90%.
- Vocational training rate: 0.10%.
The pension reform of the Minister of Inclusion, Social Security and Migration intends to implement a new model of contributions for the self-employed. This model would start to be implemented progressively from 2023 and would take into account the real income of the self-employed. These would be placed in one of the 13 brackets contemplated in the reform.
Still pending negotiation, the first drafts of this reform speak of a system of up to 13 different income brackets. The idea is that, progressively and until 2030, the quotas will take their final amount, which is intended to be between 90 and 1,220 euros per month depending on the actual income declared by the self-employed.
Bases for the self-employed in 2022
We distinguish between the following important concepts.
General self-employed bases
A minimum base of 960.60 euros per month to which corresponds a contribution of 293.94 euros.
In your case, the maximum base of €4,139.40 per month corresponds to a contribution of €1,266.66.
There are reductions in the case of collaborating family members.
Corporate Self-Employed Bases
In this particular case, the minimum base of 1,234.80 euros per month corresponds to a contribution of 377.84 euros.
And to the maximum base of 4.139,40€ per month corresponds a quota of 1.266,66€.
And there are also reductions in case of collaborating family members.
Flat Rate for Self-Employed
The flat rate is fixed for twelve months, in a single monthly fee that including all the contingencies amounts to 69.61 €.
Self-employed workers who are initially registered or who have not been registered in the two immediately preceding years are eligible for this rate. To be counted from the date of effect of the registration.
In case of having enjoyed these same benefits in a previous period of registration in the RETA, as a self-employed worker, 3 years are required.
Reduction and Bonus
The reductions and bonuses will be applied to the contribution resulting from applying the minimum contribution rate in force at any time in the RETA to the minimum base. According to the following scale:
50% from the 13th to the 18th month following the registration (Reduction)
30% from month 19 to 24 following registration (month 19 to 21 Reduction – month 22 to 24 Bonus).
From month 25 to 36 self-employed persons under 30 years of age, or women under 30 years of age, extension of the 30% bonus.
Currently, the benefits of the flat rate also apply to the corporate self-employed, although as the minimum contribution base is higher, the contribution will also be higher. Approximately €115 per month for the first year.
Other assumptions by age in the bases for the self-employed in 2022
Under 47 years old or 47 years old
Workers who from 01/01/2022, this day inclusive, are under 47 years of age will be able to choose between the limits of the minimum and maximum bases.
The same choice can be made by workers who on that date are 47 years old and their contribution base in the month of December 2021 was equal to or higher than 2077.80€/month, or who are registered in the RETA after 01/01/2022.
Self-employed workers who, on January 1, 2022, are 47 years old, if their contribution base is lower than 2077.80€, will not be able to choose a base amount higher than 2,113.20€/month. Unless they have exercised their option in that sense before 30/6/2022.
Workers who are 47 years old, if their contribution base is less than €2077.80/month and do not exercise any option, the contribution bases will be between the amounts of €960.60 and €2,113.20/month.
Contribution base 48 years of age or older
Workers who as of 01/01/2022, this day inclusive, have reached the age of 48 or more, the contribution base will be between the amounts of 1,035.90 € and 2,113.20 €/month.
If the last accredited contribution base was higher than €2077.80/month, the contribution base will be between €960.60/month and the amount of that base, increased by 1.7% with the ceiling of the maximum contribution base.
Contribution base 48 or 49 years of age
Workers who on 01/01/2021, were 48 or 49 years of age if the last credited contribution base was higher than 2077.80 ¤/month can opt for a contribution base between 960.60 ¤/month and the credited amount. Increased by 1.7%.
Contribution bases 48 or more years of age with 5 or more years of contributions before the age of 50.
If the last contribution base was less than or equal to 2077.80 €/month, they will have to contribute for a base between 960.60 €/month and 2113.20 €/month.
If the last credited contribution base was higher than €2077.80/month, contributions must be made for a base between €960.60 and the amount of that base. Increased by 1.7% with the ceiling of the maximum contribution base.
Self-employed workers who, due to a job as an employee, carried out simultaneously, pay contributions under the pluriactivity regime, and do so during the year 2022, will be entitled to the reimbursement of 50% of the excess in which their contributions for common contingencies exceed the amount of 13,822.06 Euros with a ceiling of 50% of the contributions paid into this special regime due to their contribution for common contingencies.
The Treasury will proceed to pay the reimbursement ex officio in each case, before May 1 of the following year.