The quarterly review of the Self-Employed Basis is allowed every quarter. We inform you that you have the opportunity to modify the contribution base of the Special Regime for Self-Employed Workers (RETA) and the contribution to be paid, within the limits allowed according to your age.
The next deadline to carry out this revision is December 31st, 2021, whose effects will take effect as of January 1st, 2022.
Quarterly review of the Self-Employed Basis
Within the current regulations, these are the deadlines and effective date:
- From January 1st to March 31st, the change will be effective on April 1st of that year.
- Between April 1st to June 30th, the change will be effective on July 1st of the same year.
- From July 1st to September 30th, the change will be effective October 1st.
- From October 1st to December 31st, the change will be effective on January 1st of the following year.
Revision of the the Self-Employed Basis. Estimated tables for 2022
Attached, as an example, is an estimated comparative scale with some quota and base options, considering that the General State Budget Law for 2022 increases the minimum and maximum contribution bases for this group by 1.7%.
|
Contribution basis €/month |
Contribution rate (*) |
Contribution to be paid €/month |
| 960,60€
minimum from 01-01-2022. |
30,6% |
293,94€ |
| 1.035,8€
minimum for workers of 48 years old or more as of 01-01-2022, except exceptions. |
30,6% |
316,95€ |
| 2.077,80€
maximum for workers aged 47, 48 and over, as of 01-01-2022, with exceptions |
30,6% |
635,80€ |
| 4139,40€
maximum as of 01-01-2022 |
30,6% |
1.266,65€ |
| 1.234,80€
Minimum Self-employed company or self-employed with 10 employees |
30,6 % |
377,85€ |
The minimum contribution base for self-employed workers who at any time during 2020 and simultaneously have hired 10 or more employees, as well as for the self-employed corporate worker, will be 1,234.80 euros per month as of January 1, 2022, which means a contribution of 377.85 euros.
We also remind you that self-employed workers who are not contributing for any of the maximum bases may request that their contribution base be automatically increased by the same percentage by which the maximum contribution bases of this special regime are increased. In no case may the contribution base chosen be higher than the maximum limit that could affect the worker. The application may be made throughout the calendar year, and will be effective as from January 1 of the year following the date of submission of the application.
Special circumstances
Special attention should be paid to those persons who, due to their date of birth, are in one of these situations:
- People who will be 42 years old in the next few months, should take into account that the calculation of future retirement pension, will take into account the last 25 years of contribution. At this time, the option is to contribute for a higher contribution base in order to be able to access in the future to an improved pension over the minimum. Although the current way of calculating pensions can be modified legislatively, this situation should be taken into account.
- People with 46 years of age, are in time to request an increase in the contribution bases, in order to be able to access in the future to a pension close to the maximum, estimating the contribution base in this case around 3,000 €,
Remember that from the age of 47, you will not be able to opt for a contribution base higher than 2,077.80 €.
In both cases, these references in force today may be modified as a result of the agreements of the Toledo Pact, which incorporate new changes in the criteria for calculating future retirement pensions.
If you are interested in modifying the contribution base or quota this year, please contact us.
Arrabe Integra
Business Consulting
