Everything you need to know to calculate your self-employed quota in 2025

In 2023, new rules were introduced for self-employed workers along with a completely different contribution system. This brought a new way to calculate Social Security contributions.

Below I explain how contributions to the self-employed regime of Spain's General Treasury of Social Security (TGSS) are calculated in 2025, with the main elements you need to consider.

1. General Framework

• Since Royal Decree-Law 13/2022 of July 26, self-employed workers contribute based on their real net income.
• Each year a table of income brackets (estimated net income) is set, each corresponding to a range of contribution bases from minimum to maximum for that bracket.
• The general contribution rate for self-employed workers in 2025 is 31.4% of the chosen contribution base.

2. Step-by-Step Calculation

2.1 Estimate your annual net income (revenue minus deductible expenses) or your monthly net income and multiply by 12 if working the full year.

2.2 Check the bracket table to see which bracket you fall into based on your net income. For example, brackets exist for "up to 670 €/month", "670-900 €/month", etc.

2.3 Within that bracket, you're assigned a range of contribution bases (minimum and maximum) from which you choose your contribution base. For example, for one bracket it might be a minimum base of 1,274.51 € and maximum of 2,330 € in 2025.

2.4 Once you've chosen your contribution base, apply the contribution rate (~31.4%) to get your monthly payment. Example: base 2,000 € × 31.4% = 628 € per month.

2.5 At year-end, regularization occurs: actual income is compared with the estimate, and if you contributed below or above your corresponding bracket, adjustments are made.

3. Key Data for 2025

• The minimum contribution in some brackets drops to ≈ 200 €/month for those with very low income.
• The maximum contribution can reach ≈ 1,542 €/month in the highest income brackets.

• Example summary table:

• Bracket: up to 670 €/month income → minimum monthly contribution ~200 €.

• Bracket: over 6,000 €/month income → minimum monthly contribution ~605 € and maximum ~1,541 €.

4. Concrete Example

Suppose you estimate net income of 2,500 €/month (30,000 €/year).

This might place you in the "2,330-2,760 €/month" bracket. According to data, the minimum base for 2025 in that bracket might be ~1,356.21 €. BBVA

If you choose to contribute on the minimum base of 1,356.21 €, applying 31.4% gives you a contribution of: 1,356.21 × 0.314 ≈ 426 €/month.

If you choose a higher base within the range, the contribution would be higher, but your potential benefits (retirement, sick leave, etc.) would also be higher.

You can check the brackets at this link.

5. Additional Considerations

• You can change your contribution base up to 6 times per year if your income estimates change.*

• Maximum bases are subject to general limitations (e.g., overall maximum contribution base for 2025: 4,909.50 €/month).

• There exists the so-called "flat rate" or benefits for new self-employed: for example, first months might have reduced contributions.

*Once you've calculated your contribution, how do you report it to Social Security?

When registering as self-employed, you must declare your estimated monthly net income to Social Security directly in the registration form.

Since those earnings are estimates, Social Security considers them provisional.

What does this mean in practice? If your income changes during the year, you can modify your contribution base.

However, adjustments aren't immediate: you can only change the contribution base up to six times per year.

Changes take effect on the first day of January, March, May, July, September, and November.

The change request is made through Importass, Social Security's online portal.

To complete the process, you'll need electronic DNI, digital certificate, or Cl@ve PIN.