On August 2, 2022, Royal Decree-Law 13/2022, of July 26, with entry into force on January 1, 2023, was published in the BOE, establishing a new contribution system for self-employed workers and protection for cessation of activity is improved.

Content to highlight:

  1. New contribution system for self-employed workers

– The contribution of self-employed workers will be made in installments based on the annual net income of the self-employed worker.

– In the concept of net income, all annual income obtained by self-employed workers in the exercise of their economic activities will be integrated; All the expenses produced in the exercise of the activity and necessary to obtain it will be deducted from this annual income, in addition a deduction of 7% will be applied (3% for self-employed companies). The result will be the net returns and that will be the figure that will determine the contribution base and the corresponding fee.

– During the years 2023 to 2025, a table of 15 tranches will be applied for each year in which the contribution base is determined according to the net returns obtained.

– The self-employed may change their quota up to six times a year based on their net income forecast, at the end of the year and once the annual net returns are known, the contributions will be regularized, returning Social Security quotas or paying the quotas if net returns have been higher than expected throughout the year.

– If the self-employed worker anticipates that his earnings will be less than the Minimum Inter-Professional Salary in annual calculation, it is foreseen the possibility of choosing the contribution base within a reduced table.

– A subsidized fee of 80 euros is set for new self-employed workers, for 12 months, which can be extended for another additional twelve months when net income continues to be low.

– Collaboration mechanisms are established between the Labor and Social Security Inspection and the tax administration in the event that differences are detected with the computable yields for tax purposes. Collaboration mechanisms are established between the Labor and Social Security Inspection and the tax administration in the event that differences are detected with the computable returns for tax purposes

– Before January 1, 2026, the Spanish Government will determine the calendar for the application of the new contribution system for real income, which will contemplate the deployment of the scale of income brackets and contribution bases for the following period, with a maximum of six years

– The figure of the part-time self-employed is suppressed, since with the new contribution system this figure makes no sense.

  1. Changes in the protective action of self-employed workers

– The partial cessation of activity benefit for the self-employed worker is created, with the benefit regime being different in the event that the self-employed person has or does not have workers employed.

– Access to the cessation benefit due to activity is also regulated in the event of temporary cessation caused by force majeure.

– New benefit for the sustainability of the activity of self-employed workers in a sector of activity affected by the RED Mechanism for Flexibility and Stabilization of Employment in its cyclical modality.

– Likewise, the bonus in the contribution for the self-employed who are beneficiaries of the benefit for the care of minors affected by cancer or other serious illness is regulated.

If you need more information, you can contact our Labor Department will be pleased to assist you.