Given the lack of General State Budgets, the Government has frozen minimum and maximum contribution bases for the self-employed (except for corporate partnerships and those who have had over 10 employees hired throughout 2017), with no modifications in comparison with the last semester of 2017.
Minimum base
Euros/month |
919.80 € |
Maximum base
Euros/month |
3,751.20 € |
Contribution Base for individuals 47 years old and younger |
Workers who are under 47 years of age on 1/1/2018 may select the minimum and maximum base limits.
Workers who are 47 years of age on that date may also make their selection if their contribution base in the month of December 2017 was equal to, or greater than 1,964.70€ per month, or who registered under this system in 2018.
Workers who are 47 years of age on 1 January 2018, if their contribution base is less than 1,964€ CANNOT select a base whose amount is greater than 1,964.70€ per month.
In the event of a spouse surviving the business owner who, as a result of said spouse deceasing, has had to take charge of the business and register in this Special System at 47 years of age or older, said limitation shall not exist. |
Contribution base at 48 years of age or older. |
For workers who, on 1/1/2018, reach the age of 48 years or older, the contribution base shall be between 992.19€ and 2,023.50€ per month.
In the event of a spouse surviving the business owner who, as a result of said spouse deceasing, has had to take charge of the business and register in this Special System at 45 years of age or older, the base selection shall fall between the amounts of 893.10€ and 1,964.70€ per month. |
Contribution base for those under 50 years of age, with 5 years or more contributing. |
If the last accredited contribution base was equal to, or less than 2,023.50€ per month, they must contribute at a base between 893.10€ per month and 1,964.70€ per month.
If the last accredited contribution base was greater than 2,023.50€ per month, they must contribute at a base between 919.80€ per month and said amount, increased by 5%, |
Contribution rate with T.D. (Temporary Disability) | 29.80%
29.30%, with ceasing activity. |
Contribution rate without T.D. | 26.50% |
Occupational Accident (OA) and Occupational Illness (OI) (with T.D.) | Premiums rate additional fourth provision Spanish Law 42/2006, dated 28 December, on General State Budgets for the year 2007, on the same contribution base selected by interested parties for shared contingencies. |
Professional contingency protection | Workers included in this Special System who do not have coverage for protection for professional contingencies, shall make an additional contribution equivalent to 0.10%, applied to the selected contribution base, to finance risk welfare for pregnancy and risk during natural breastfeeding. |
The quota percentage for protection in the event of ceasing activity is established at 2.20% over the selected contribution base.
The rate for Common Contingencies (TD) for workers older than 65 years of age and 35 years of contributions, or 67 years of age and 37 years of contributions: 3.30% or 2.8% if under cessation of activity.
The minimum base for self-employed workers who, in the year 2017, have hired over 10 workers shall be the same as General System contribution group 1, 1,152.80€, entailing a quota of 344.69€.
The minimum base for corporate partners shall be the same as General System contribution group 1, 1,152.80€, entailing a quota of 344.69€, except for the first 12 months if initially registering as self-employed. Notwithstanding, the new self-employment law disassociates the corporate partnership contribution from the General System and associates it with state budgets as long as they exist (however, in the updated law, this is pending approval and later publication).
The possibility that up to three registrations per year may be made effective as of the moment activity begins is established, and not on the first day of the month when said activity begins, as is currently the case.
The number of times the contribution base may be changed is raised from two to four, adapting the standard to fluctuations that may occur in self-employment activity income throughout each fiscal year. If the change is requested between 1 January and 31 March, the change shall be made effective 1 April; if requested between 1 April and 30 June, the change shall be made effective 1 July; if requested between 1 July and 30 September, the change shall be made effective 1 October; if requested between 1 October and 31 December, the change shall be made effective 1 January.
Self-employed individuals on maternity/paternity leave shall be exempt from paying the self-employment quota while using said period. This 100% payment of the self-employment quota is not subject, as was the case until now, to hiring a replacement worker.
One of the measures regarding contributions in the new self-employment law approved in October 2017 that entered into force in January 2018 stipulates reducing the amount for delays in payment of the quota by 10% if paid during the first month of delay, with 20% as of the second month This progressive increase breaks with the current unified surcharge, at 20%, and lessens the penalty for the first delay.
Self-employed workers who contribute under pluriactivity (in other words, RETA and General System), regarding shared contingencies, shall be entitled to a 50 percent return on excess contributions, with the limit of 50 percent for the quotas paid under the special system for contributions for shared contingencies under mandatory coverage. Social Security shall return the excess contribution ex officio and no application need be filed.
Beginning in January 2018, direct bank account debit shall be mandatory to pay the self-employment quota. Self-employed individuals who do not have their account direct-debited shall have until 14 January to provide the bank account number where they wish to charge their receipts for Social Security.
Arrabe Integra
HR Management and Labour Department