The revision of the Self-Employed Bases in 2022 is allowed on a quarterly basis. 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 March 31st, 2022. And it will take effect from April 1st, 2022.
Revision of Self-employed bases 2022
Within the current regulations, these are the deadlines and effective date for a revision of the self-employed bases in 2022.
- First, from January 1st to March 31st, the change will be effective on April 1st of that year.
- Then, from April 1st to June 30th, the change will be effective on July 1st of the same year.
- Also, from July 1st to September 30th, the change will be effective October 1st.
- And finally, from October 1st to December 31th, the change will be effective January 1st of the following year.
Attached, as an example, is a comparative scale with some options with the amounts in force in 2022.
|
Contribution base |
Contribution rate (*) |
Contribution to be paid |
| 960,60€
Minimum as of 01-01-2022. |
30, % |
293,94€ |
| 1.035,90€
Minimum for workers of 48 or more as of 01-01-2022, except for exceptions. |
30,6% |
316,98€ |
| 2.113,20€
maximum for workers aged 47, 48 and over, as of 01-01-2022, except for exceptions. |
30,6% |
646,64€ |
| 4.139,40€
Maximum as of 01-01-2022. |
30,6% |
1.266,65€ |
| 1.234,80€
Minimum Corporate self-employed or self-employed with 10 employees. |
30,6% |
377,85€ |
* 30.6% = 28.30% (common contingencies) + 1.3% (professional contingencies) + 0.9% (termination of activity) + 0.10% (PF).
Reminder
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 during the whole calendar year, and will be effective as from January 1 of the year following the date on which the application is submitted.
If you are interested in modifying the contribution base or quota, please contact us as far in advance as possible.
