Self-employed quota calculation: control your accounts

The calculation of the self-employed contribution is one of the obligations to which self-employed workers in our country have to respond every month. Their commitment to social security requires them to choose a contribution base and apply a contribution rate to it, which is already fixed.

How do the self-employed pay contributions?

The good news for 2019 is that the calculation of the self-employed contribution was greatly simplified that year, as the applicable rate is set at 30% of the base for all.

Before this simplification, each self-employed person had to decide whether, in addition to paying contributions for common contingencies, he or she wanted to pay contributions for professional contingencies and unemployment.

Now there is no longer room to make this choice, but instead all self-employed persons will have to assume the single rate of taxation, which also entails a slight increase.

This increase in the rate applicable to the contribution base will also affect the calculation of the self-employed contribution in the coming years.. In fact, gradual increases have been announced, reaching 30.3% in 2020, 30.6% in 2021 and 30.9% in 2022.

What variables affect the calculation of the self-employed contribution?

When the rate applicable to the contribution base is unified, The only thing that will vary, depending on each particular step, will be six aspects:

1. The contribution base chosen, which may be the minimum (944.35 euros for individuals and 1,214.90 euros for the self-employed) or another.
2. The allowances to which the self-employed may be entitled, These include those available for victims of gender violence, self-employed collaborators, bonuses for work-life balance, maternity and paternity or those approved for self-employed residents in Ceuta or Melilla. In this article we talk, for example, about per diems exempt from personal income tax.
3. Seniority as a self-employed person. During the first twelve months as a self-employed person, the self-employed benefit from a flat tax rate, which this year has been set at 60 euros per month.
4. The place of residence of the self-employed person. This flat rate can also be enjoyed by self-employed workers residing in municipalities of less than 5,000 inhabitants. Moreover, in some Autonomous Communities, such as Asturias, the Canary Islands, Madrid or La Rioja, the flat rate is extended to 24 months. In Murcia, the self-employed enjoy the best conditions, thanks to the zero rate system, which ensures the reimbursement of the contributions corresponding to the first two years of contribution.
5. The motherhood of the self-employed. Self-employed women who have ceased their activity due to maternity will be able to benefit from access to the flat rate for one year in the following two years. In this way, their contribution would be reduced to 60 euros per month.
6. Net income received. Self-employed persons whose net income does not reach 858 euros of the minimum wage may benefit from a reduced contribution.

Calculation of the self-employed quota has been simplified, minimising the possibility of error and saving significant time.. Do you already know how much you have to contribute per month? Do you need the help of an quotation calculator?