
Changes in self-employed contribution rates in 2025
The self-employed contribution in Spain in 2025 will be governed by the income-based contribution system, which was implemented in 2023 and has been gradually adjusted each year. This system aims to make contributions more equitable by linking them directly to the real income of each self-employed worker. Thus, those with lower incomes will have a lighter financial burden, while those with higher earnings will contribute more to the system.
Below, we explain the main changes affecting the self-employed contributions in 2025.
Income-Based Contribution System
The contribution system for self-employed workers in 2025 will be based on a progressive scale linked to net earnings. This means that each self-employed person’s monthly contribution will depend on their earnings, allowing those with lower income to pay less, while those with higher earnings will make a larger contribution.
The contribution system is divided into 15 bands based on monthly net earnings, which are calculated by subtracting deductible expenses from gross income. It’s important to note that the system will be progressively adjusted, allowing self-employed individuals to adapt gradually to this model.
What Do Self-Employed Workers Need to Do?
One of the main changes is that self-employed workers will need to inform the Social Security about their projected annual income. This initial estimate will determine the contribution band assigned to each worker. However, if their income changes during the year, they will have the possibility to adjust their contribution base up to six times per year.
Here are the periods during which self-employed workers can make changes to their contribution base:
- Until December 31, 2024, for the change to take effect on January 1, 2025.
- From January 1 to February 28, for the change to take effect on March 1.
- From March 1 to April 30, for the change to take effect on May 1.
- From May 1 to June 30, for the change to take effect on July 1.
- From July 1 to August 31, for the change to take effect on September 1.
- From September 1 to December 31, for the change to apply for 2026.
How Will the Self-Employed Contributions Change in 2025?
The contribution bands for 2025 have been adjusted, meaning some self-employed workers will see an increase in their contributions, while others may benefit from a reduction.
Below is a summary of the contribution bands for 2025:
Income Bands (Monthly) | Minimum Contribution Base | Monthly Contribution | Change from 2024 |
Up to €670 | €653.59 | €200 | -€361.80 |
Between €670 and €900 | €718.95 | €220 | -€428.64 |
Between €900 and €1,125.90 | €849.67 | €260 | -€157.32 |
Between €1,125.90 and €1,300 | €950.98 | €291 | -€79.92 |
Between €1,300 and €1,500 | €960.78 | €294 | -€80.64 |
Between €1,500 and €1,700 | €960.78 | €294 | -€80.64 |
Between €1,700 and €1,850 | €1,143.79 | €350 | +€272.16 |
Between €1,850 and €2,030 | €1,209.15 | €370 | +€450.84 |
Between €2,030 and €2,330 | €1,274.51 | €390 | +€629.40 |
Between €2,330 and €2,760 | €1,356.21 | €415 | +€806.64 |
Between €2,760 and €3,190 | €1,437.91 | €440 | +€861.12 |
Between €3,190 and €3,620 | €1,519.61 | €465 | +€915.72 |
Between €3,620 and €4,050 | €1,601.31 | €490 | +€970.20 |
Between €4,050 and €6,000 | €1,732.03 | €530 | +€897.84 |
Over €6,000 | €1,928.10 | €590 | +€574.44 |
Note: The flat rate remains one of the main benefits for new self-employed workers. Those starting their activity will be able to benefit from a reduced fee of €80 per month during the first 12 months.
Who Benefits and Who Loses?
The new contribution system benefits those with lower incomes, who may see a reduction in their monthly contributions. However, self-employed workers with earnings above €1,700 will experience an increase in their contributions, as their contribution base will be higher.
What About Self-Employed Workers with Low Income?
The income-based contribution system follows a progressive structure. Self-employed workers with low earnings will benefit from a reduced contribution, adapted to their financial capacity. In the lower bands (for example, those with earnings of up to €670 per month), the contribution could be around €230-250 per month, although this value may be adjusted over time depending on individual circumstances.
Recommendations to Reduce Your Contribution in 2025
- Adjust Your Contribution Base: As a self-employed worker, you can adjust your base up to six times per year. Use this flexibility to adapt your contribution to your income fluctuations.
- Review Deductions: Make sure you are claiming all available deductible expenses (such as transportation, training, or office rent) to reduce your net income, which can lower your contribution band.
- Take Advantage of the Flat Rate: If you are a newly self-employed worker, don’t forget that you can benefit from the flat rate of €80 during your first year. In addition, some regions extend this benefit to 24 months.
- Consult a Specialist Advisor: A tax or labor advisor can help you optimize your contribution and take advantage of all available discounts.
Will the Self-Employed Contributions Be Regularized?
The Spanish Tax Agency and the Social Security will regularize the contributions of self-employed workers based on the review of their declared income. If an individual has contributed more than required, they will receive a refund. If they have contributed less, they will have to pay the difference.
Impact of the MEI on Self-Employed Contributions
The Intergenerational Equity Mechanism (MEI) introduces a small increase in contributions. In 2025, this will be set at 0.80%, with the rate increasing progressively in the following years:
- 2026: 0.90%
- 2027: 1.00%
- 2028: 1.10%
- 2029: 1.20%