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Puigverd Assessors analyzes the characteristics of the new quota of self-employed from next year 2023

The new self-employed quotas in Spain will be a real revolution for self-employed workers in the country.


The new quotas for freelancers in Spain proposed by the Minister of Inclusion, Social Security and Migration of Spain, José Luis Escrivá, starting next 2023 will be a real revolution for self-employed workers in the country.

This is a drastic structural change with new regulations for both the self-employed and entrepreneurs, and it will certainly have a great impact on the future of the Spanish economy.

Although it is still in the processing phase and there is a margin of time to improve this new regulation, it is expected that as of January 1, 2023, a new contribution system based on the net performance of the businesses will begin to be applied. In other words, it will be priced based on the actual earnings of the companies.

This means that companies and the self-employed will have the obligation to present an annual income forecast. Also, it will apply to new self-employed workers who are registered in the RETA (Special Regime for Self-Employed Workers).

This new fee for the self-employed will consist of 12 contribution brackets and different fees that will range from 230 to 1,267 euros per month as of 2023. This fee will decrease in the brackets with the lowest benefits, while it will increase in the highest ones. every year.

How does the 12-tranche proposal work?

The Spanish Government has proposed a system of 12 sections with the possibility that the self-employed can change section up to 6 times throughout the year. In this way, you could adapt the quotes to the moments in which you obtain greater and lesser benefits.

These sections would involve quotas ranging, by 2023, from 230 euros per month for the self-employed with less income, up to 1,267 euros for the self-employed who exceed the limit of the last section.

With this proposal, in 2023 the self-employed who earn less than 600 euros per month would pay a monthly fee of 230 euros. At this time the minimum fee is 294 euros per month, so the reduction would be 64 euros.

While those who earn the most, with benefits greater than 4,050 euros per month, will be able to choose between a base between 1,372.55 euros and 4,139.40 and if their monthly income is greater than 6,000 euros they will have to choose a base comprised of between 1,633.99 euros and 4,139.40 euros, in the event that they choose the higher base, they should pay a fee of 1,267 euros per month.

Finally, in 2031 the entire quota system would have been implemented based on real income. This new Government proposal would, foreseeably, have a duration of about 9 years starting from the next 2023 to 2032.

Advantages new quota

  • A fair progressive system.
  • Improves social protection for the self-employed.
  • Sustainability of the pension system.
  • Reduction of the fee for those who earn less.

Disadvantages new fee

  • It equates two very different work realities in terms of obligations.
  • The risk of undertaking is not valued.
  • It discourages entrepreneurship and self-employment.
  • Price increase.
  • More underground economy.

The flat rate of the current RETA is also integrated into the new model, although it will be called a reduced rate for the self-employed who start their activity and it will be 80 euros per month for twelve months for all the new self-employed, extendable for 12 more months if the yields are lower than the SMI

Likewise, the new contribution system for real income expands benefits for the group, with the incorporation of sectoral and cyclical RED mechanisms, and it will no longer be necessary to completely close the business to access benefits, as the minister pointed out.

The Puigverd Assessors work team explains that this new regulation will cause many doubts at the time of its application and, therefore, it must be prepared to know how to understand it in each specific case.

" All our clients can rest assured, since we have great professionals who manage with maximum efficiency and agility, and can advise clients in a totally personalized way, in person or remotely, on these regulations in the workplace " , assures the work team of Puigverd Assessors.