New installments to be paid by the more than 3.3 people who are subject to the Special Regime for Self-Employed Workers (RETA) in 2023 with 15 different tranches corresponding to the net income to be received, that is, based on monthly estimates. This is how it appears in Royal Decree-Law 13/2022, of July 26, which establishes a new contribution system for autonomous communities by real net income. This was the agreement reached last year by José Luis Escrivá, current Minister of Inclusion, Social Security and Migrations, with the social agents -employers and unions- in which a minimum fee of 230 euros is established for self-employed workers who they will have returns of less than 670 euros per month.
Therefore, those professionals with net income (income minus expenses) equal to or less than the Minimum Salary, of 1,080 euros gross per month divided into 14 payments, will have to pay the minimum fee of 230 euros per month, which which means, without a doubt, a loss of purchasing power. However, the self-employed must take into account that, in the lower yield brackets, the minimum quotas will decrease in the following two years, while the maximum will increase.
In the case of those with net returns of more than 1,300 euros and less than or equal to 1,500 euros, and more than 1,500 euros and less than or equal to 1,700 euros, the fee will remain at 294 euros during the three years. In any case, self-employed workers must adjust their contribution quotas to the changes that have been implemented for this year. On the contrary, in the last section, there are all the self-employed with net income of more than 6,000 euros. Its quota for this 2023 will be 500 euros, it will rise to 530 euros the following year and it will reach 590 euros in 2025.
When can the contribution base be changed in 2023?
Unlike 2022, there is the possibility of changing the contribution base up to six times a year, or once every two months. Before it was only four.
From January 1 to the last day of February, effective March 1. From March 1 to April 30, effective May 1. From May 1 to June 30, effective July 1. From July 1 to August 31, effective September 1. From September 1 to October 31, effective November 1. From November 1 to December 31, effective January 1, 2024.
Raise the flat rate of the new self-employed to 80 euros
One of the novelties that the new contribution system for self-employed workers has brought with it is that it includes a flat rate that goes from 60 euros in 2022 to 80 euros per month for those who register as of January 1 December 2023 Right from that moment, the self-employed worker becomes part of the new system and will pay according to their real income.
Simulator to calculate the quotas of the self-employed
The General Treasury of Social Security (TGSS) has launched an informative simulator for self-employed workers to calculate the contribution that corresponds to them with the new net income contribution system that is already fully operational. This calculator is available through the Importass portal, in the public area, where there is also information about the new system, the keys on how to calculate returns and the steps to follow in the coming months.
The self-employed person must indicate the section in which the returns that are expected to be obtained are found and the simulator will show the minimum and maximum fee for each corresponding section. The Social Security calculator also offers a breakdown of contributions, such as common contingencies, professional contingencies, cessation of activity and professional training, as well as the contribution base. It also allows self-employed workers to know the benefits to which they are entitled, according to their contribution base.
In addition, since January, Importass incorporates new functionalities to manage the procedures according to the new system. In this way, the self-employed can communicate the expected returns, easily choose their contribution base or request and modify the corresponding benefits. Likewise, Social Security also provides for the development of another personalized simulator.