On July 27, Royal Decree-Law 13/2022 was published, establishing a new contribution system for self-employed workers and improving protection for cessation of activity.

The most relevant impact to consider is the change in the quotation system.

Until now, the self-employed worker could choose a base that was between the minimum and the maximum (during the year 2022 the minimum is €960.60 and the maximum is €4,163.40).

From this change, which will begin to be applied in January 2023, the contribution base will NOT be a choice of the self-employed person, but will work on a scale of levels depending on their net income.

The sections will be as follows:

However, and exceptionally, those self-employed workers interested in contributing based on a higher base than their earnings would warrant, if they contribute on December 31, 2022, and their earnings are lower when their income is reviewed, they could choose the maximum base they had on that date.

This means that, for all self-employed individuals who wish to contribute based on a higher amount than they currently have, the deadline to communicate the change of contribution base ends on September 30, 2022.

If this applies to you, please contact us as soon as possible.

Sincerely,

• About
• Latest entries

Meritxell Arnal Domingo

Labor Area Director at Àmbit Assessor

A graduate in Labor Relations from the Rovira i Virgili University of Tarragona, she began her professional career at the temporary employment agency Alta Gestión as head of recruitment, a position she later held at Marlex Gestió. She then joined Bufete Gatsa as head of the labor department. In June 2014, she joined Àmbit Assessor, SL to head the labor management department.

Latest posts by Meritxell Arnal Domingo (see all)

• New contribution system for self-employed workers and improved protection in case of cessation of activity. - November 22, 2022
• Change of contribution base before September 30, 2022. - September 16, 2022
• Minimum Interprofessional Wage 2021 - October 1, 2021