Self-employed quota calculation: control your accounts

How do the self-employed pay contributions?

The good news for 2019 is that The calculation of the self-employed quota was largely simplified that year, as the applicable rate is fixed at 30% of the base for everyone.

Before this simplification, each self-employed worker had to decide whether, in addition to contributing for common contingencies, they also wanted to contribute for professional contingencies and for unemployment.

Now there is no room to make this choice, but rather All self-employed workers will have to adopt the single tax rate, 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 quota in the coming years.. In fact, gradual increases have been announced, which would reach 30.3%in 2020, 30.6%in 2021, and 30.9% in 2022.

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

Upon the unification of the rate applicable to the contribution base, the only thing that will vary, depending on each particular step, will be six aspects:

1. The chosen contribution basis, which could be the minimum (944.35 euros, for individuals and 1,214.90 euros for sole traders with companies) or another.
2. The allowances to which the self-employed may be entitled, including those available for victims of gender-based violence, self-employed collaborators, those for work-life balance, maternity and paternity benefits, or those approved for self-employed individuals residing in Ceuta or Melilla. In this article, we discuss, for example, per diems exempt from personal income tax.
3. Seniority as a self-employed person. During the first twelve months as a self-employed worker, the self-employed benefit from a flat tax rate which this year has been set at 60 euros per month.
4. The self-employed person's place of residence. This flat rate can also be enjoyed by self-employed workers residing in municipalities with fewer than 5,000 inhabitants. Furthermore, 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 benefit from the best conditions, thanks to the zero-rate system, which ensures reimbursement of the contributions corresponding to the first two years of contributions.
5. Freelance motherhood. Self-employed individuals who have ceased their activity due to maternity will be able to benefit from access to the flat-rate contribution for one year in the two years following. This would reduce their contribution to 60 euros per month.
6. Net income received. Self-employed individuals whose net income does not reach the interprofessional minimum wage of 858 euros may benefit from a reduced contribution.

The calculation of the self-employed fee it has been simplified, which means the possibility of error is minimised and there is significant time saved. Do you already know how much you need to contribute monthly? Do you need the help of a Quote calculator?