We hereby inform you that you have the option of modifying the contribution base of the Special Self-Employed Worker (Sole Trader) Regime and, accordingly, the Social Security fee to be paid, within the established limits, according to your age.
The upcoming deadline for said adjustment is that of 30 June 2018.
Said modification shall take effect as from 1 July 2018.
REMEMBER, AS FROM THE YEAR 2022, THE PREVIOUS 25 YEARS OF YOUR SOCIAL SECURITY CONTRIBUTIONS SHALL BE USED IN ORDER TO DETERMINE THE AMOUNT OF YOUR PENSION, AND ACCORDINGLY, AS FROM THE AGE OF 42, YOU SHOULD REVIEW AND ADJUST YOUR CONTRIBUTION BASE, IF YOU ARE INTERESTED, AS SAID CONTRIBUTION BASE SHALL AFFECT YOUR FUTURE PUBLIC PENSION!
We also remind you that, in light of the publication of the Self-Employed Worker (Sole Trader) Act, the contribution base may now be changed a total of four times a year, instead of only two.
The periods and the date of application thereof, as from 1 January of this year, are as follows:
- From 1 January to 31 March, the change shall take effect from 1 April of said year.
- From 1 April to 30 June, the change shall take effect from 1 July of said year.
- From 1 July to 30 September, the change shall take effect from 1 October of said year.
- From 1 October to 31 December, the change shall take effect from 1 January of the following year.
We attach, by way of example, a comparative table with some options (amounts applicable as from 01/07/2017):
Contribution Base
€/month |
Type of Contribution
common contingencies temporary disability/incapacity coverage |
Social Security fee payable
€/month |
€919.80
– minimum as from 01/01/2018 – |
29.90 % * | €275.02 |
€992.19
Minimum for workers of 48 or more years of age as at 01/01/2018, with exceptions |
29.90 % | €296.66 |
€1,000 | 29.90 % | €299 |
€1,202 | 29.90 % | €359.40 |
€2,023.50
Maximum for workers of 47, 48 or more years of age, with exceptions |
29.90 % | €605.03 |
€3,751.20
– maximum in 2017 – |
29.90 % | €1,121.61 |
*29.90 % = 29.80 % + 0.1 % (for self-employed workers (sole traders) without protection for common contingencies for workplace accidents, occupational hazards and suspension or discontinuance of business activity).
Self-employed workers (sole traders) that, as at 1/1/2018 are 47 or more years old, may request a contribution base that exceeds the maximum for this year (€2,023.50), provided that they request said contribution base prior to 30/6/2018.
We also inform you that you can opt for the professional contingencies coverage (workplace accidents and occupational hazards) and the for protection for suspension or discontinuanceof business activity prior to1 October.
If you are interested in modifying your contribution base or Social Security fee, and/or you want to opt for the foregoing coverages, please notify us as soon as possible.
Arrabe Integra, S.L.
Labour and Human Resources Management Department