Calculate Your Self-employed Payments In Spain
Each year brings changes in the Social Security payments for self-employed workers in Spain. Calculate your self-employed payments for this year 2022! We explain everything below…
To calculate the self-employed payment, you need two amounts, the contribution base and the rate to apply. For this year 2022, the minimum base has been established at € 960.60, and the rate has remained at 30.6%.
The coverages for which all the self-employed are going to contribute (except the self-employed with a flat rate who can decide whether or not to contribute due to cessation of activity and continuous training) are the following:
1. Common contingencies: 28.30%.
2. Professional contingencies: 1.3%.
3. Cessation of activity: 0.9%.
4. Continuous training: 0.1%.
The sum of the 4 percentages is equal to the 30.6% that we talked about before, which means a minimum fee for self-employed workers of €294 (€960.60 x 30.6%).
Next, we will explain how to calculate the self-employed payment according to the different profiles.
- 1. You are a new self-employed worker, and therefore you are entitled to the “Flat rate” in the self-employed payments
- 2. You are a self-employed worker without a “Flat rate”, and you are contributing to the minimum base
- 3. You are self-employed without a “Flat rate”, and you are contributing for a base higher than the minimum
- 4. You are a self-employed worker with a “Flat rate”, with a registration date in 2019 or 2020 and you contribute for the minimum base
- 5. You are self-employed with a “Flat rate”, with a date of registration in 2019 or 2020 and you contribute for a base higher than the minimum
- 6. You are a new self-employed worker; therefore you are entitled to the “Flat rate”, and you also reside in a municipality of fewer than 5,000 inhabitants
- 7. You are a corporate self-employed worker
- 8. You are a self-employed mother who resumes her activity
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1. You are a new self-employed worker, and therefore you are entitled to the “Flat rate” in the self-employed payments
If this is the first time you have registered as a freelancer/ self-employed, or it has been more than 2 years since your last registration in RETA (3 years in case you had previously enjoyed the “Flat rate”), you will be entitled to the “Flat rate”.
As an exception, only common and professional contingencies are included in this type of payment, excluding the cessation of activity and continuous training.
These are the amounts of the Flat rate according to the months since the Social Security registration:
1. From month 1 to 12: €60.00.
2. The following 6 months from 13 to 18: €147.00.
3. The last 6 months from 19 to 24: €205.80.
2. You are a self-employed worker without a “Flat rate”, and you are contributing to the minimum base
If you are in this case, the amount of your Social Security payment from the beginning will be € 294,00, which results from applying to the minimum base of € 960,60 the rate of 30,6%.
3. You are self-employed without a “Flat rate”, and you are contributing for a base higher than the minimum
If you have decided to contribute for a base higher than the minimum, you can choose the base between € 960,60 from the minimum base and € 4.139,40 from the maximum base.
To calculate your Social Security payment, you only have to apply 30,6% to the base you decide.
4. You are a self-employed worker with a “Flat rate”, with a registration date in 2019 or 2020 and you contribute for the minimum base
If at the beginning of 2022 you were already registered with Social Security, your payment will be € 60,00, € 147,00 or € 205,80, depending on the months that have elapsed since the registration.
That means that if you are in your first 12 months, you will pay the first amount (€ 60,00). If you are in the section from 13 to 18 months, you will pay the second amount (€ 144,50). And if you are between months 19 and 24, you will pay the third amount (€ 202,30).
5. You are self-employed with a “Flat rate”, with a date of registration in 2019 or 2020 and you contribute for a base higher than the minimum
Here operations are a little complicated. If we start from previously you already contributed for professional contingencies, cessation of activity and continuous training, to calculate the quota, first, you have to multiply the base you have chosen by 30,6%.
You have to reduce that amount depending on the months that have elapsed since the registration to Social Security:
1. Between 1 and 12 months. You must reduce your fee by €235.20.
2. Between 13 and 18 months. You must reduce your fee by €147.00.
3. Between 19 and 24 months. You must reduce your fee by €88.20.
How do we obtain these amounts?
First, you calculate how much you would pay if you only contribute to common contingencies (minimum base x 30,6%). That is € 960,60 x 30,6% = € 294,00. And to that amount, you calculate 80%, 50%, and 30% respectively for each section. That’s the way you calculate your self-employed payments for 2022 correctly.
6. You are a new self-employed worker; therefore you are entitled to the “Flat rate”, and you also reside in a municipality of fewer than 5,000 inhabitants
If you are a new self-employed and reside in a municipality of fewer than 5,000 inhabitants, you have better conditions in your self-employed payments. To access them, you will need to fulfill the following requirements:
1. On your registration date in RETA, you must be registered in a municipality with less than 5,000 inhabitants according to the data offered by the municipal register.
2. In your registration form in the Tax Agency, form 037/036, you must indicate the address where the activity will take place, which must be located in a municipality of less than 5,000 inhabitants.
3. Maintain registration in the activity as a self-employed worker, in the same municipality, for the following two years.
And how much will you pay if you meet these requirements?
1. The first 24 months you will pay € 60,00 if you have chosen the minimum base. If the base is different from the minimum, you must multiply your base x 30,6%, and reduce it by a bonus of 80% (€ 235,20).
2. From months 25 to 36, your payment will be € 205,80 monthly, but only if you are a self-employed man under 30 years old or a self-employed woman under 35 years old. As in the previous case, if your base is different from the minimum to the rate of multiplying your base x 30,6%, you can deduct a bonus of 30% (€ 88,20).
7. You are a corporate self-employed worker
This year 2022, the minimum base for the corporate self-employed worker increases to € 1,234.86, and applying the rate at 30,6%, the monthly fee stands at € 377,87. These are € 6,36 more than in 2021.
8. You are a self-employed mother who resumes her activity
If you have been a mother, you are self-employed and take the decision to cease your activity because of maternity, this measure helps you to resume your activity because in the period of 2 years after the cessation you can benefit from the “Flat rate”. That means you will pay € 60,00 during the first 12 months and after that you will pay the minimum rate again.
But, is it mandatory to cease the activity as a self-employed person, that is, present the withdrawal from the Treasury and Social Security, to take advantage of the 12 months at €60?
The answer is NO. When talking about “cessation of activity” (and since the regulations do not specify this aspect), that means the stoppage in activity linked to maternity leave itself, with or without deregistration from the RETA.
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