{"id":23557,"date":"2024-03-06T13:00:17","date_gmt":"2024-03-06T13:00:17","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=23557"},"modified":"2024-04-07T07:29:57","modified_gmt":"2024-04-07T07:29:57","slug":"find-out-about-the-spanish-national-insurance-rate-for-2024-here","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/en\/find-out-about-the-spanish-national-insurance-rate-for-2024-here\/","title":{"rendered":"Find out about the spanish national insurance rate for 2024 here."},"content":{"rendered":"\t\t
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The spanish national insurance rates and the Minimum Interprofessional Wage (SMI) in Spain for 2024 have increased with respect to the amounts for 2023.<\/p>

See here how they have been set.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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General Scheme contribution bases and contribution rates<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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The maximum contribution base in the General Scheme for 2024 increases to 4,720.50 euros per month and the minimum base remains at 1,260 euros per month (provisionally).<\/p>

The minimum interprofessional wage (SMI) has been increased by 5% to 1,134 euros per month (37.80 euros per day) spread over 14 payments\/month.<\/p>

The contribution rates for 2024 are as follows:<\/p>
Concept<\/td>Percentage<\/td><\/tr>
Company<\/td>Worker<\/td>Total<\/td><\/tr>
Common contingencies<\/td>23,60%<\/td>4,70%<\/td>28,30%<\/td><\/tr>
Unemployment (permanent, permanent-discontinuous, contracts for the disabled, training, relief, interim contracts)<\/td>5,50%<\/td>1,55%<\/td>7,05%<\/td><\/tr>
FOGASA<\/td>0,20%<\/td>–<\/td>0,20%<\/td><\/tr>
Vocational training<\/td>0,60%<\/td>0,10%<\/td>0,70%<\/td><\/tr>
Accidents at work and occupational diseases<\/td>According to the premium rate included in DA 4.\u00aa of Law 42\/2006<\/td><\/tr>
Overtime (force majeure)<\/td>12%<\/td>2%<\/td>14%<\/td><\/tr>
Overtime (other)<\/td>23,60%<\/td>4,70%<\/td>28,30%<\/td><\/tr>
MEI (Intergenerational Equity Mechanism)<\/td>0,58%<\/td>0,12%<\/td>0,70%<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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National insurance rates for the self-employed in Spain<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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For the self-employed, the contribution system based on annual net income continues to apply.<\/p>

Depending on the reported income forecast, the self-employed must choose a contribution base between the minimum and the maximum corresponding to their income bracket according to the general table of bases (see the table for 2024 in the next step).<\/p>

The rates are as follows:<\/p>
Common contingencies<\/td>28,30%<\/td><\/tr>
Occupational contingencies<\/td>1,30%<\/td><\/tr>
Cessation of activity<\/td>0,90%<\/td><\/tr>
Vocational training<\/td>0,10%<\/td><\/tr>
MEI (where applicable)<\/td>0,70%<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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In 2024, the minimum wage will be 1,134 euros per month and the maximum and minimum contribution bases will be 4,720.50 and 1,260 euros per month, respectively.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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National insurance thresholds for the self-employed in 2024 in Spain<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t
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In Spain there is a minimum and a maximum national insurance<\/a> rate contribution base. Depending on whether you choose the minimum or maximum base, you pay a contribution.<\/p>

From the year 2023 onwards, the self-employed will pay national contributions according to their income.<\/p>

This is the table of the self-employed contributions that self-employed persons will have to pay in 2024 according to their income with the minimum and maximum contribution bases.<\/p>

Contribution<\/b><\/h3><\/td>

\u00a0Self\u00a0<\/b><\/h3><\/td>

employed<\/b><\/h3><\/td>

2024<\/strong><\/h3><\/td>

\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td>\u00a0<\/td><\/tr>
\u00a0<\/td>

Net income brackets 2024 Euros\/month<\/p><\/td>

Minimum base<\/p><\/td>

Contribution<\/strong><\/p><\/td>

Maximum base<\/strong><\/p><\/td>

Contribution<\/b><\/p><\/td><\/tr>

Reduced thresholds<\/p><\/td>

Threshold 1<\/p><\/td>

<=670<\/p><\/td>

735,29<\/p><\/td>

230,15<\/p><\/td>

816,98<\/p><\/td>

255,71<\/p><\/td><\/tr>

Threshold 2<\/p><\/td>

> 670 y <=900<\/p><\/td>

816,99<\/p><\/td>

255,72<\/p><\/td>

900,00<\/p><\/td>

281,70<\/p><\/td><\/tr>

Threshold 3<\/p><\/td>

\u00a0>900 y < 1.166,70<\/p><\/td>

872,55<\/p><\/td>

273,11<\/p><\/td>

1.166,70<\/p><\/td>

365,18<\/p><\/td><\/tr>

General thresholds<\/p><\/td>

Threshold 1<\/p><\/td>

>= 1.166,70 y <= 1.300<\/p><\/td>

950,98<\/p><\/td>

297,66<\/p><\/td>

1.300,00<\/p><\/td>

406,90<\/p><\/td><\/tr>

Threshold 2<\/p><\/td>

> 1.300 y <=1.500<\/p><\/td>

960,78<\/p><\/td>

300,72<\/p><\/td>

1.500,00<\/p><\/td>

469,50<\/p><\/td><\/tr>

Threshold 3<\/p><\/td>

> 1.500 y <=1.700<\/p><\/td>

960,78<\/p><\/td>

300,72<\/p><\/td>

1.700,00<\/p><\/td>

532,10<\/p><\/td><\/tr>

Threshold 4<\/p><\/td>

> 1.700 y <=1.850<\/p><\/td>

1.045,75<\/p><\/td>

327,32<\/p><\/td>

1.850,00<\/p><\/td>

579,05<\/p><\/td><\/tr>

Threshold 5<\/p><\/td>

> 1.850 y <=2.030<\/p><\/td>

1.062,09<\/p><\/td>

332,43<\/p><\/td>

2.030,00<\/p><\/td>

635,39<\/p><\/td><\/tr>

Threshold 6<\/p><\/td>

> 2.030 y <=2.330<\/p><\/td>

1.078,43<\/p><\/td>

337,55<\/p><\/td>

2.330,00<\/p><\/td>

729,29<\/p><\/td><\/tr>

Threshold 7<\/p><\/td>

> 2.330 y <=2.760<\/p><\/td>

1.111,11<\/p><\/td>

347,78<\/p><\/td>

2.760,00<\/p><\/td>

863,88<\/p><\/td><\/tr>

Threshold 8<\/p><\/td>

> 2.760 y < =3.190<\/p><\/td>

1.176,47<\/p><\/td>

368,24<\/p><\/td>

3.190,00<\/p><\/td>

998,47<\/p><\/td><\/tr>

Threshold 9<\/p><\/td>

> 3.190 y <=3.620<\/p><\/td>

1.241,83<\/p><\/td>

388,69<\/p><\/td>

3.620,00<\/p><\/td>

1.133,06<\/p><\/td><\/tr>

Threshold 10<\/p><\/td>

> 3.620 y <= 4.050<\/p><\/td>

1.307,19<\/p><\/td>

409,15<\/p><\/td>

4.050,00<\/p><\/td>

1.267,65<\/p><\/td><\/tr>

Threshold 11<\/p><\/td>

> 4.050 y <=6.000<\/p><\/td>

1.454,25<\/p><\/td>

455,18<\/p><\/td>

4.720,50<\/p><\/td>

1.477,52<\/p><\/td><\/tr>

Threshold 12<\/p><\/td>

> 6.000<\/p><\/td>

1.732,03<\/p><\/td>

542,13<\/p><\/td>

4.720,50<\/p><\/td>

1.477,52<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t

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Asesoria Orihuela Costa is a Fiscal, labour and accounting consultancy for companies and self-employed. Contact us<\/a><\/strong> if you need help with social security.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

The spanish national insurance rates and the Minimum Interprofessional Wage (SMI) in Spain for 2024 have increased with respect to the amounts for 2023. See here how they have been set. General Scheme contribution bases and contribution rates The maximum contribution base in the General Scheme for 2024 increases to 4,720.50 euros per month and […]<\/p>\n","protected":false},"author":2,"featured_media":23526,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23557","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/04\/bases-de-cotizacion-2024.jpeg",640,360,false],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/04\/bases-de-cotizacion-2024-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/04\/bases-de-cotizacion-2024-300x169.jpeg",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/04\/bases-de-cotizacion-2024.jpeg",640,360,false]},"yoast_head":"\nFind out about the spanish national insurance rate for 2024 here. - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"The contribution bases and the Minimum Interprofessional Wage for 2024 have increased with respect of 2023. 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