Following the publication of Law 22/2021, of December 28, on the General State Budgets for the year 2022, we have prepared this summary with the news that affects self-employed workers.

Self-employed contributions in 2022.

They are included in article 106 of Law 22/2021, for self-employed or self-employed workers. In it we can find bases and types of contributions to Social Security, Unemployment, Protection for cessation of activity, Salary Guarantee Fund and Professional Training during the year 2022.

The maximum and minimum bases are increased by 1.7% and are set as follows:

Maximum base of price€4,139.40 Minimum base price 960,60€

• The basis of price of self-employed workers who, as of January 1, 2022, are under 47 years of age, will be chosen by them within the limits established by the maximum and minimum bases.
• Self-employed workers who are 47 years old on January 1, 2022 and whose base of employment will also be able to choose between both limits.price in the previous month, December 2021, was equal to or greater than €2,077.80 per month, this amount varies compared to the previous year (€2,052.20), or that causes registration.
• Self-employed workers who, as of January 1, 2022, were 47 years of age, if their base of price was less than 2,077.80 euros per month, they will not be able to choose a base amount greater than 2,113.20 euros per month, unless they exercise their option in this regard before June 30, 2022, which will take effect from July 1 of the same year, or unless they are the surviving spouse of the owner of the business who, as a result of the latter's death, has had to take charge of it and register in this Special Regime with 47 years of age, in which case this limitation will not exist.
• The basis of price of self-employed workers who, as of January 1, 2022, were 48 years old or older, will be between the amounts of 1,035.90 and 2,113.20 euros per month, unless it is the surviving spouse of the owner of the business who, as a result of the business owner's death, has had to take charge of the business and register in this Special Regime at 45 years of age or older, in which In this case, the choice of bases will be between the amounts of 960.60 and 2,113.20 euros per month.
• Self-employed workers who, prior to the age of 50, had contributed to any of the Social Security system regimes for five or more years, will be governed by the following amounts:

1. If the last base of price accredited would have been equal to or less than 2,077.80 euros per month, they will have to contribute for a base between 960.60 euros per month and 2,113.20 euros per month.
2.  If the last base of price accredited would have been greater than 2,077.80 euros per month, they will have to contribute for a base between 960.60 euros per month and the amount of the former, increased by 1.70 percent, with the limit of the maximum contribution base.

• Self-employed workers dedicated to street or home sales (CNAE 4781 Retail trade of food, beverages and tobacco products in sales stalls and markets; 4782 Retail trade of textile products, clothing and footwear in sales stalls and markets; 4789 Retail trade of other products in sales stalls and markets and 4799 Other retail trade not carried out in establishments or stalls sales or in markets) will be able to choose as a minimum base of price As of January 1, 2022, a base of 960.60 euros per month, or a base of 884.10 euros per month.
• Self-employed workers dedicated to home sales (CNAE 4799) may choose as a minimum base of price As of January 1, 2022, a base of 960.60 euros per month, or a base of 528.30 euros per month.
• The self-employed who, due to their simultaneously employed work, contribute in multi-activity and do so during 2022 and, taking into account both the business contributions and those corresponding to the worker in the General Regime, as well as those made in the self-employed regime, for an amount equal to or greater than 13,822.06 euros, will be entitled to a refund of 50% of the excess that exceeds said amount, with the limit of 50% of the fees paid into the RETA for common contingencies.
• Workers whose registration in this special regime has been carried out ex officio, as a consequence, in turn, of an ex officio discharge in the General Social Security Regime or in another employed worker regime, may choose, whatever their age at the time of registration, between maintaining the base of price for which they had been contributing in the regime that caused them to leave or choose a base of price applying the general rules provided, for these purposes, in this special regime.
• The self-employed who have employed 10 or more workers at some point in 2021 and the self-employed who exercise the direction and management functions that the performance of the position of director or administrator entails, or provide other services for a capital company, for profit and in a habitual, personal and direct manner, provided that they have effective, direct or indirect control of their minimum base of price It cannot be less than €1,234.80 per month.

*When the temporary disability is covered by another Social Security regime, a reduction will be applied to the fee that must be paid, in accordance with the rate for common contingencies equivalent to multiplying the coefficient to be established in the order of price.