In this article, I attempt to clearly resolve and explain all issues related to the tiered system of self-employed Social Security contributions that came into effect in January 2023 and remains in force in 2026. This topic is not simple and still generates doubts, so my goal is to simplify it as much as possible and help you find what you need.
Table of Contents
How the new Social Security contributions system works?
Since January 2023, self-employed workers in Spain no longer freely choose their social security contribution base. Contributions depend on the self-employed worker’s estimated net income, according to a scale of 15 brackets. This means your monthly self-employment contribution is directly linked to your expected earnings after deducting deductible expenses.
To simplify the process of estimating your contribution, I recommend following these four steps:
- Estimate your monthly net return for this year 2026.
- With that figure, you will have to go to the table with the 15 sections and locate yourself in one of them.
- Knowing the section in which you are, you will have to choose an amount as the basis of your contribution between the minimum and the maximum.
- Final regularization.
What obligations do I have during the year if my forecast of income and expenses changes?
If your forecast of income and expenses varies, and therefore, your net return, you will have to change your contribution base. That is, carry out these 4 phases again and communicate your new contribution base to Social Security (you will have to make these communications through the Importass platform).
You can make up to 6 changes each year. Here are the dates on which you can make the 6 changes.
And if my forecasts fail me and I have been paying more instalments than I should have…
Don’t worry, once you file the income tax return for the year, that is, when you do the 2026 tax return in 2027, the Tax Agency will communicate to Social Security the declared earnings, and the contribution tranche in which you should have contributed will be determined.
At this point, 2 things can happen:
- You have paid less than what you had to (undercontributed). In this case, you will have a little over a month to pay the difference between both amounts from when you receive the notification.
- Suppose you have paid more contribution than what corresponds to you (overcontributed). Here Social Security will automatically refund the difference between the two amounts before May 31 of the following year. That is to say, if we talk about the Annual income for 2026 and the regularization of the fees for that year, the term you have to receive the return of the difference would be until May 31, 2028.
Looking at the dates of entry and return, it is more interesting to err on down than up. That is, you’d better make a mistake estimating a lower yield. If it turns out that you make a mistake on the rise, they may take 2 years to return to you the excess fee you paid.
The Flat Rate of the Social Security contributions
Let’s remind you what requirements you must meet to be entitled to the flat rate.
- Register for the first time as self-employed.
- Not being registered as self-employed in the last two years (three, in case you previously enjoyed a bonus).
- Not being a self-employed collaborator (special regime for relatives of the self-employed).
If you meet these requirements, in 2026, you will pay around €88/month fee during the first 12 months of subscription.
And is that all there is to the flat-rate fee? Well, I’m afraid that in most cases, yes. Only if your annual net income is less than the annual minimum wage (€17,094 for 2026), will you continue paying a monthly fee of €88 for the next 12 months.
VERY IMPORTANT
To be eligible for the reduction for the next 12 months (and pay only €80/month), it is essential to request an extension of the flat-rate before the start of the 2nd year. You can apply for this extension by accessing this link on the Importass portal.
Find out how the 15 brackets are distributed
What is meant by annual net income?
In the drafting of the Royal Decree-Law, this concept is used frequently. Therefore, I have considered it essential to explain how to obtain it.
Formula= ⅀ returns over/IRPF + ⅀ SS contrib. – deduct. 7%*
*deduct. 7% = (⅀ returns over/IRPF + ⅀ SS fees) x7%
(according to statements by the Vice President of ATA, Celia Ferrero, this deduction is a corrective index that corrects the inequalities between the different types of self-employed)
I will explain what you have to do to calculate the performance and give you an example.
First, you must add all the income of all your activities and subtract all the expenses of all the activities, computed according to what the Personal Income Tax Law establishes, so that you will get the ⅀ returns on personal income tax. To that figure, you must add the sum of all self-employed fees paid during the year (⅀ SS fees).
Next, you calculate 7% of that amount (⅀ returns over/IRPF + ⅀ SS fees) and subtract it.
EXAMPLE
A web developer who registers on January 1, 2025, and is eligible for the flat rate, pays €88/month in self-employment contributions throughout 2025. To continue paying these €88 for another 12 months, their net annual income during 2026 must be less than €17,094. Let’s look at their figures and verify this.
Total income 2025: €18,000
Total expenses 2025: €4,500
Total self-employed fees: 88 x 12 = €1056
deduct. 7%: (€18,000 – €4,500) x 7% = €945
Net yield 2026: (€18,000 – €4,500) + €1056 – €945 = €13,611
In this case and with these figures, this web developer will continue to benefit from the flat rate for another 12 months.
What is meant by monthly net return?
This figure will be what you will have to estimate to choose the section and the monthly contribution base. I will give you the formula and its explanation:
Formula = (⅀ forecast income without SS fees – 7% deduction) / 12
First, you must add all the annual income from all your activities and subtract all the annual expenses from all activities, computed as established in the Personal Income Tax Law, but without computing the self-employed fees. You subtract 7% from this amount and divide it by 12.
EXAMPLE
Total estimated annual income: €18,000
Total estimated annual expenses without self-employment fees: €4,500
deduct. 7%: (€18,000 – €4,500) x 7% = €945
Estimated monthly net return: [(€18.000 – €4.500) – €945]/12 = €1.046,25
Know the dates to change your contribution base up to 6 times a year
As of 2023, the self-employed will be able to change their contribution payments up to 6 times a year to adapt their contributions and fees to their business situation. So when they start, they can be in lower sections, and when the situation improves, they can contribute more and have rights to higher benefits. Being able to go down again to low sections in transitory situations of difficulty.
You can carry out this procedure through the tool Importass.
Below we list the effective date of the change based on the date on which you made the request:
- March 1 if you request between January 1 and February 28/29.
- May 1 if you request between March 1 and April 30.
- July 1, if you request between May 1 and June 30.
- September 1 if you request between July 1 and August 31.
- November 1 if you request between September 1 and October 31.
- January 1 of the following year if you request between November 1 and December 31.
Importass, the new Social Security portal
What does this portal offer?
It is not a simple web page or another HQ of the administration. Importass is designed for you to search for information and carry out procedures from any device in a simple, personalized and guided way. With a natural language, the portal guides you and anticipates your needs.
In addition, you have a personal area where you can check your Social Security Number, view your work life digitally or check your situation instantly.
What procedures of interest can you carry out through Importass?
These are some of the most common procedures that you can carry out through this portal:
- Consult and obtain reports, among others, about your employment situation. You can see your work life digitally.
- Modify your personal contact and address data.
- Consult and pay debts to be up to date with payments.
- Communicate a change in the contribution base according to the new tranche system (still to be implemented).
- Consult the monthly self-employment receipt corresponding to the current month.
You can find much more information at this Social Security link and in this Practical guide to self-employment.
Explanatory video on how to change your Social Security contributions base if you are self-employed
We have recorded an explanatory video on how to change your Social Security contributions base if you are self-employed. You can access the video through this link.
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