As of 1 January 2023, a new contribution system has been established for the self-employed. If the self-employed person does not notify the change in the contribution base, the 2022 contribution base will be maintained.
Whether the new contribution base chosen/modified or whether you continue with the contribution base you had in December 2022, will be provisional until the time of the regularization to be carried out in the following year.
As has already been reported, as of 1 January 2023, a new contribution system has been established for self-employed workers based on the annual income obtained in the exercise of all their economic, business, or professional activities.
The self-employed can continue with the same contribution base they had until December 2022 or modify their contribution base based on the forecast of the monthly average of their annual net income in accordance with a general table of bases, set each year by the General State Budget Law.
It is important to note that, whether the new contribution base chosen/modified or whether you continue with the contribution base you had in December 2022, will be provisional until the time of the regularization to be carried out in the following year, taking the annual income obtained and communicated by the corresponding Tax Administration.
The self-employed can change the contribution base up to six times a year by choosing another base within the applicable minimum and maximum limits.
The first period for requesting a change of base is: between 1 January and the last day of February, and the change will take effect on 1 March.
Example: The social security will set the contribution base for the definitive year 2023 from July 2024 (once the income for 2023 has been submitted), and at that time it will check whether the new contribution base chosen/modified or the one you have been paying is the correct one, and if it is not the correct one, it will carry out a regularization.
If you want to know in which contribution base bracket you will be, in anticipation of your net annual income in 2023, you can make the calculation in the following link of the social security:
If the self-employed person does not notify the change in the contribution base, the contribution base for 2022 will be maintained.
Request for modification of the contribution base
If you want Gremicat to proceed with the modification of the contribution base, you should contact your employment advisor, to adapt it to the net income estimated by the self-employed in 2023.
To carry out the procedure, we will need the self-employed person’s digital certificate.
Calculation of the contribution base plus the procedure for submitting the modification of the contribution base to 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 further information, please consult with Labour counselling