2025 National insurance contribution self employed in Spain
At this time of year, all self-employed Spaniards are wondering what 2025 national insurance contribution self employed they will have to pay in 2025. In this article, we’ll start by telling you what self-employed contribution you’ll have to pay in 2025.
We also explain some of the details of the new table and, further on, we remind you how the new system for the real income of the self-employed person’s contribution has been set up.
The article contains 1,900 words and takes around 10 minutes to read.
National insurance contribution self employed rate in 2025
If there are no last minute changes, these will be the contribution bases and quotas that the self-employed will pay from 01/01/2025. We have highlighted in bold the monthly quota for the self-employed in 2025.
Tranches | Minimum contribution base in 2025 | Monthly contribution in 2025 | Annual change of the instalment compared to 2024 |
Up to € 670 | 653,59 € | 200 € | -361,84 € |
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 € | 280 € | -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 € |
6.000 € or more | 1.928,10 € | 590 € | 574,44 € |
Example of calculation of the self-employed quota in 2025
If you are in the bracket between 1,500 and 1,700 €, i.e. you earn for example 1,600 € per month, we insist that earning does not mean earning means profit, you will have a contribution base of 960.78 € and you will pay each month 294 €.
Similarly, if you are in the bracket between 2760 and 3190 you will have a contribution base of 1437.91 and you will pay self-employed contributions of 2025 €465.
Things you need to know about the 2025 national insurance contribution self employed fee table
In the first column of the bracket it shows the different benefits in which you move.
The second column of the minimum contribution base in 2025 shows the minimum contribution base you will have depending on the bracket you are in.
If you wish, you can increase your contribution base in the same bracket.
It is true that if you are going to retire in a few years, it is better to increase your contribution base, but if you are young, it is better to stay with the minimum base.
Remember that the social security contribution base is the amount used to calculate your self-employed contribution, your social benefits such as maternity or paternity leave, sick leave or the calculation of your pension.
In the third column of the monthly contribution in 2025 are the self-employed contributions that you will have to pay per month according to the bracket you are in.
In the fourth and last column of the annual change of contribution with respect to 2024, the annual difference that you will pay in 2025 with respect to 2024 is shown.
In summary, those earning more than €1,700 per month in 2025 will see an increase in their annual contribution compared to 2024.
Those earning less than €1,700 per month will see a reduction in what they paid in 2024.
We also remind you that it is better to be in the bracket that corresponds to your income.
How does the social security know what income we have?
It is the tax office that reports our income to the Social Security.
Depending on your income, the Social Security will tell you whether you have paid too much or too little and will refund or settle the corresponding amount.
As of today, 27 November 2024, the Social Security has not yet regularised the contributions for 2023. But don’t worry, you will receive a communication from the Social Security.
It is better to set a monthly contribution in line with what you earn, so that you don’t get a shock later on.
Remind you also that you have six opportunities throughout the year to change the bracket you want to be in.
In other words, if one quarter your crystal ball tells you that you are going to earn a lot, move up a bracket, and if one quarter your crystal ball tells you that you are going to earn less, move down a bracket.
Yes, you read that correctly, a crystal ball, because at the end of the day we have to guess what we will earn during the year.
Needless to say, this is almost impossible for the small self-employed.
Context and Objectives of the New System
Let’s take a look back at where all this new self-employed contribution based on real income comes from.
On 1 January 2023, a new contribution system for the self-employed in Spain came into force.
This system aims to adapt contributions to the actual income of each self-employed person.
The change implies a more equitable structure, with contribution brackets reflecting the economic capacity of the self-employed.
In addition, regularisation mechanisms will be included to ensure that contributions are fair and adjusted.
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The new contribution system for the self-employed was implemented in 2023 as part of the search for fairness and social justice in social security payments.
Above all, the aim is to equalise the contributions paid by employees of companies and the self-employed, i.e. the self-employed.
This model is designed to align contributions with the economic reality of the self-employed.
Evolution of the National insurance contribution self employed Quota
Over the years, the contribution regime for the self-employed in Spain has undergone several transformations.
Historically, the self-employed were able to choose their contribution base, which allowed them to adapt their contributions to their estimated income.
However, this approach led to a number of inequalities, as not all workers contributed according to their actual earnings.
As a result, many self-employed people with low incomes paid similar contributions to those with higher incomes, raising important questions about the sustainability of the system and the protection of their labour rights.
This context prompted a shift towards a fairer model proportional to actual income.
Objectives of the Change in 2023
The main objective of the change to be implemented in 2023 is to promote fairness in the contribution system.
By adopting a model based on real income, it aims to ensure that each self-employed person contributes fairly and in accordance with his or her economic capacity.
This new system has the following specific objectives:
- Fairness in Contributions: To ensure that the self-employed pay a contribution in accordance with their actual income, eliminating previous iniquities.
- Adaptability: Allow the self-employed to adjust their contribution base up to six times a year, depending on their fluctuations in income, favouring a more efficient management of their financial resources.
- Regularisation of Contributions: Implement a regularisation method at the end of the fiscal year that adjusts contributions to what has actually been paid in, ensuring that those who have over-contributed receive a refund and those who have under-contributed make a corresponding adjustment.
- Strengthening the Pension System: Contribute to the long-term sustainability of the pension system by ensuring that all self-employed make fair and equitable contributions, in order to preserve the viability of public pensions.
The introduction of this system in 2023 responded to an urgent need to modernise the contribution system to reflect the current economic context and the realities of the self-employed.
This reform aims to significantly improve the social protection of this group, as well as to encourage compliance with tax obligations.
Actual income quotation
The system of contributions based on real income is a significant advance that seeks to establish a fairer relationship between the contributions of the self-employed and their real income.
Below is a detailed description of how this system works, the established brackets and the process of annual adjustments and regularisations.
How the Contribution System works
The new contribution system allows the self-employed to pay their social security contributions on the basis of their actual net income.
This means that, from 2025, the contribution base will not be an arbitrary choice, but will be calculated more objectively and fairly.
There are 15 different brackets, ranging from a very low income level to a high income level, which facilitates an appropriate adjustment for each self-employed person.
Details of the contribution brackets
The bracket structure has been designed to accommodate the diversity in income of the self-employed.
The brackets are presented below according to income level:
First Income Brackets
The first six income brackets are intended for self-employed persons whose net monthly income is less than 1,700 euros.
This allows many self-employed who are in a more difficult financial situation to reduce their annual contribution.
The contribution reductions can range from 80 to 428 euros per year, providing significant financial relief.
Medium and high income brackets
For self-employed persons whose income exceeds 1,700 euros per month, the contributions are increased proportionally according to the corresponding bracket.
This approach aims to ensure that higher earners contribute more significantly to the system.
Annual increases can vary between 272 and 970 euros, ensuring greater fairness in contributions.
Annual Adjustments and Regularisations
The flexibility of the new system is manifested in the possibility of making adjustments throughout the year.
This allows the self-employed to adapt to changes in their income, avoiding situations of over- or under-contribution.
Procedure for Adjusting Contributions
Self-employed persons may notify Social Security of their income forecasts and make adjustments up to six times during the year.
This ensures that their contributions are always in proportion to their actual financial situation.
The adjustment process will be based on the income declaration submitted by each self-employed person, thus promoting greater transparency.
Regularisation Process and Consequences
At the end of the tax year, a regularisation of contributions will be carried out.
This regularisation means that the Social Security will compare the contributions paid with the actual net income shown on the Income Tax Return.
Depending on the result, three scenarios may arise:
- If the self-employed person has overpaid, he/she will receive a refund of the excess amount.
- If he/she has paid correctly, no additional adjustments will be necessary.
- If you have underpaid, you will be obliged to pay the corresponding difference.
This regularisation process not only ensures fairness in contributions, but also promotes stricter control over the tax obligations of the self-employed, thus contributing to the sustainability of the pension system.
