Freelance Rates and Quotes

In accordance with the provisions of article 19.1 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, article 122 of Law 31/2022, of December 23, on the General State Budgets for the year 2023, has established the bases and types of contributions to Social Security, unemployment, protection for cessation of activity, Fund of Salary Guarantee and professional training for the financial year 2023, empowering in its seventeenth section the head of the Ministry of Inclusion, Social Security and Migration and the Ministry of Labor and Social Economy to dictate the necessary regulations for the application and development of the provisions of the aforementioned article.

Therefore, since January 1, 2023, self-employed workers contribute according to the annual income obtained in the exercise of all their economic, business or professional activities.

When registering, the contribution base will have to be chosen based on the forecast of the monthly average of the annual net returns in accordance with a general table of bases, established each year by the General State Budget Law. This table establishes consecutive sections of annual net returns, on a monthly average, to which a minimum contribution base and a maximum base are associated.

If it is expected that the monthly average of the annual net returns will be below the lower limit of section 1 of the general base table, a contribution base may be chosen within a reduced table that assumes a lower fee.

The chosen base will be provisional until the time of regularization that will be carried out in the following year, taking the annual returns obtained and communicated by the corresponding tax administration.

The self-employed quotas in 2025-2026 are based on net returns with sections (Summary table of bases and rates for Self-Employed or Self-Employed workers in the last 5 years) ranging from €200 to more than €530 per month. The flat rate for new freelancers is €80 per month for the first year. It is quoted according to real income, with 12 contribution brackets that determine the fee. 

Key Quote Points (2025-2026):

• Flat Rate: €80/month the first year for new self-employed workers, extendable to a second year if the income is lower than the SMI.

• Zero Rate:  Several autonomous communities subsidize the flat rate, making the €80 refundable.

  • Fees for Actual Income:  The monthly net income brackets determine the minimum base (from €200 to >€530).

  • Examples of 2025 Quotas:

    • Net income <€670: ~€200/month.

    • Net income €901 - €1,166: ~€260/month.

    • Net income €1,167 - €1,300: ~€291/month.

  • Self-Employed Companies:  They have higher minimum bases, starting around €294 for low returns. 

Important Details:

• Regularization:  Social Security regularizes the fee at the end of the year, charging or returning the difference according to actual net income.

• Moonlighting: Self-employed workers in multiple activities have specific reductions of 50% to 85% of the minimum base.

• Types of Quote (2025): 30.9% of the estimated net return for contingencies, including cessation of activity.