We remind you that 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 age, until December 31st so that it has effects from January 1st, 2022.
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 October 1st to December 31st, self-employed workers can change their contribution base. This is the fourth deadline of 2021, with the change taking effect from January 1st, 2022.
We remind you that Law 6/2017 establishes that self-employed can change their contribution base up to four times a year, choosing another one within the minimum and maximum limits applicable to them in each year:
- Applications submitted between January 1 and March 31 will take effect on April 1
- Applications submitted between April 1 and June 30 will take effect on July 1
- Applications submitted between July 1 and September 30 will take effect on October 1
- Applications submitted between October 1 and December 31 will take effect on January 1 of the following year
For this reason, we remind you that you have the opportunity to modify the contribution base of the Special Regime for Self-Employed Workers and the fee to be paid, within the limits allowed according to age, until December 31, 2021, so that it has effects from January 1 , 2022.
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 December 31.
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).
We have attached, as an example, a comparative scale with some options and the amounts in force in 2021.
| Contribution base €/month |
Quotation Type (*) |
Monthly fee €/month |
944,40
– minimum from 01-01-2021- |
30,6 % |
288,97 |
1.018,50
minimum wage for workers aged 48 or over from 01-01-2021, except in exceptional circumstances |
30,6 % |
311,66 |
| 1.202 |
30,6 % |
367,81 |
2,077.80
maximum for workers aged 47, 48 or over,
from 01-01-2021 except in exceptional circumstances |
30,6 % |
635,80 |
4.070,10
– maximum from 01-01-2021 – |
30,6 % |
1.245,45 |
* 30.6% = 28.30% (common contingencies) + 1.3% (professional contingencies) + 0.9% (cessation of activity) + 0.10% (FP) in application of the provisions of RD-Law 28/2018 and the PGE Law of 2021.
We would like to inform you that the 2022 Draft General State Budget Law, currently under review, increases the minimum and maximum contribution bases for this group by 1.7%. The minimum contribution base will be €960.60 per month, and the maximum base €4,139.40 per month, effective January 1, 2022.
The minimum contribution base for self-employed workers who at some point in 2020 and simultaneously employed 10 or more workers , as well as for self -employed business owners, is 1,214.10 euros per month during 2021, and 1,234.80 euros per month from January 1, 2022.
We also remind you that self-employed workers contributing at any of the maximum contribution bases under this special scheme can request that their contribution base be automatically increased by the same percentage as the increase in those maximum bases. Likewise, self-employed workers not contributing at any of the maximum bases can request that their contribution base be automatically increased by the same percentage as the increase in the maximum contribution bases under this special scheme. In no case may the chosen contribution base exceed the maximum limit applicable to the worker. The request can be made throughout the calendar year and will take effect from January 1st of the year following the date of submission.
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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