The self-employed must assess whether the contribution base for which they have paid contributions in 2023 is adequate for 2024.
The self-employed must assess whether the contribution base for which they have paid contributions in 2023 is adequate for 2024.
As we informed you at the time, from January 2023, a new contribution system was applied for the self-employed, in which the monthly fee to be paid is based on the net income received throughout the calendar year and is reviewed by the General Treasury of the Social Security, once the income is submitted in the middle of the following year.
On December 2, 2022, Gremicat carried out a video conference to explain to all our clients the novelties of the new contribution system for the self-employed.
Now is a good time to check whether the contribution base chosen for the year 2023 is the one that finally corresponded to that year, and was adjusted to the real income received, and to assess whether for the year 2024 you want to adjust it to the possible income that you expect to have for the year 2024.
We remind you that this new system of self-employed contributions is gradually deployed between 2023 and 2025, so that, during the year 2024, the contribution to be paid will be a little higher than that of the previous year, although you will continue to pay the same contribution base as in 2023.
Request for modification of the contribution base
If you want Gremicat to proceed with the modification of the contribution base, you should contact your labor advisor, to adapt it to the estimated net income of the self-employed in 2024.
To carry out the procedure we will need the digital certificate of the self-employed.
The study of the calculation of the contribution base plus the procedure for the presentation of the modification of the contribution base in the social security has a fee of 75,00€ + VAT.
The procedure for the issuance of the Digital Certificate of the self-employed (valid for 4 years) has a fee of 85,00€ + VAT.
For the new contribution base to take effect on January 1, 2024, it must be requested by December 31, 2023 at the latest.
For further information, please consult with Labour consulting.
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