We remind you that you have the opportunity to modify your contribution base for the Special Regime for Self-Employed Workers (RETA) and the corresponding fee, within the limits allowed according to age, until September 30th. This is the third deadline of 2020, but the last opportunity for those who wish to increase or decrease their contribution base within the year. Changes made after October will not take effect until 2021.
The self-employed are the only ones who can choose their contribution base. This decision is very important, as their current benefits and future pension depend on it. The contribution base can be easily modified electronically through the RED system. However, it's important to be aware of the procedures and timeframes involved in making the change.
Attention. The contribution base you choose will be very important, as this determines the amount of benefits you will receive as a self-employed worker in case of illness, accident, unemployment, maternity, or retirement. From July 1st to September 30th, self-employed workers can change their contribution base. This is the third period of 2020, but the last opportunity for those who want to increase or decrease their base within the year. Changes made after October will not take effect until 2021.
We remind you that since January 1, 2018, self-employed workers have been able to change their contribution base up to four times a year, choosing a different one within the minimum and maximum limits applicable to them in each year (on the first of April, July, October, and January). Until then, only two changes per year were allowed (before May 1, effective from the following July 1; and before November 1, effective from the following January 1).
Well, keep in mind that until September 30, 2020 inclusive, and with effect from October 1, you have the opportunity to modify the contribution base of the Special Regime for Self-Employed Workers (RETA) and the fee to be paid, within the limits allowed according to your age.
In addition, you can also request that the amount you contribute is automatically increased each year in the same proportion as the minimum or maximum contribution base, or communicate that you waive this increase, all of which must also be communicated before October 1.
We have attached, as an example, a comparative scale with some options (amounts in effect in 2020):
| Contribution base
€/month |
Quotation Type
(*) |
Fee to pay
€/month |
| 944,40
– minimum from 01-01-2020 – |
30,3 % |
286,15 |
| 1.018,50
minimum wage for workers aged 48 or over from 01-01-2020, except in exceptional circumstances |
30,3 % |
308,60 |
| 1.202 |
30,3 % |
364,21 |
| 2.077,80
maximum for workers aged 47, 48 or over,
from 01-01-2020 except in exceptional circumstances |
30,3 % |
629,57 |
| 4.070,10
– maximum from 01-01-2020 – |
30,3 % |
1.233,24 |
* 30.3% = 28.30% (common contingencies) + 1.1% (professional contingencies – RD-law 28/2020) + 0.8% (cessation of activity – RD-law 28/2018) + 0.10% (FP).
The minimum contribution base for the self-employed who at some point in 2019 and simultaneously had 10 or more employees under contract, as well as for the self-employed company owner, is 1,214.10 euros per month.
The request for a change of contribution base in the Special Scheme for Self-Employed Workers can be requested directly by the self-employed worker through the Electronic Office of the Social Security, if they have a digital certificate or user/password or through the Change of contribution base-self-employed service.
Similarly, the application can be submitted using the Application Form for change of contribution base in the Special Scheme for self-employed workers (TC.4005).
If you are interested in modifying the contribution base (in order to increase the calculation base for retirement or temporary disability benefits), we would appreciate it if you could let us know as far in advance as possible.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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