Update of self-employed Social Security contributions. How much do self-employed individuals pay to Social Security in Spain?

During the first year, self-employed individuals in Spain may benefit from a reduced flat rate, which amounts to €87 per month. This reduced rate applies during the first 12 months of activity.

From the 13th month onwards, contributions are calculated based on actual net income. Here is a calculator with income brackets and the corresponding monthly contributions:
https://portal.seg-social.gob.es/wps/portal/importass/importass/tramites/simuladorRETAPublico

These brackets allow self-employed individuals to choose their contribution base according to their real earnings. This is important because the amount of future pension and other benefits depends on this base.

It is also important to remember that if your income changes during the year and you continue paying contributions that do not correspond to your updated income level, Social Security will recalculate the difference at year-end. If you have paid less than required, the outstanding amount must be paid in a single payment within one month. Failure to pay on time may result in surcharges ranging from 10% to 20% of the debt.

If you have paid more than required, Social Security will refund the difference after recalculating your annual results and contributions.

You may update your contribution base up to six times per year. This can be done through your personal account on the Social Security website using your digital certificate:
https://portal.seg-social.gob.es/wps/portal/importass/importass/Categorias/Altas,+bajas+y+modificaciones/Bajas+y+modificaciones/ModDatosAutonomos

When completing the form:

“Introduce tus rendimientos mensuales netos previstos” — enter your expected monthly net income.

Please note: the amount shown in the field “Base de cotización” is not the amount that will be debited from your account. The actual contribution (quota) will be approximately 31% of that base.