The Revision of the Self-Employed Bases in 2021 is permitted in each 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 quota to be paid, within the limits allowed according to your age.
The next due date to carry out this review ends on 30th June 2021. It will take effect on 1st July 2021.
Remember! From 2022 onwards, the last 25 years of contribution will be used to determine the amount of your pension. So from the age of 42, you will have to revise and update your Contribution Base if you are interested. They will affect your future public pension.
We also remind you that, depending on the publication of the Self-Employed Act, the number of times a year that you can change your contribution base has risen from two to four.
The deadlines and dates effective as of January 1 of this year are as follows:
- From 1st January to 31st March, the change will be effective on 1st April of thist year.
- For the quarter from April 1st to June 30th, the change will be effective on July 1st of thist year.
- From July 1st to September 30th, the change will be effective on October 1st.
- From October 1st to December 31st, the change will be effective on January 1st of the following year.
Revision of the Self-Employed Bases in 2021. Tables
At the beginning of the year, we have already mentioned the novelties included in the General State Budget for 2021 (LGPE 2021).
By way of example, we attach a comparative scale with some options (amounts valid from 01-01-2011):
|
Contribution Base €/month |
Type of Contribution common contingencies temporary disability/incapacity coverage |
Social Security fee payable
€/month |
|
944,40 € minimum as from 01/01/2019 |
30,3 % * | 286,15 € |
| 1.018,50 €
Minimum for workers of 48 or more years of age as at 01/01/2020, with exceptions. |
30,3 % | 308,60 € |
| 1.202 € | 30,3 % | 364,20 € |
| 2.077,80 €
Maximum for workers of 47, 48 or more years of age, from 01701/2021 with exceptions. |
30,3 % | 629,57 € |
| 4.070,10 €
maximum base from 01/01/2021 |
30,3 % | 1.122,24 € |
*30,3% includes the percentage of cessation of activity.
It has been necessary to be covered for this contingency of cessation of activity to access the benefit published by the Government regarding the Aid to Self-Employed by COVID. If you are not registered, we recommend that you apply for your modification.
If you are interested in modifying the contribution or quota base, please contact us as soon as possible.
Arrabe Integra
Business Consulting
