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

New rules for self-employed workers were introduced in 2023, along with a completely different contribution system. This brought with it a different way of calculating the Social Security contribution.

Below I explain how contributions to the self-employed regime of the General Social Security Treasury (TGSS) in Spain are calculated in 2025, with the main elements that you should take into account.

1. General framework

• Since Royal Decree Law 13/2022, of July 26, self-employed workers contribute according to their real net income.
• Each year a table of performance brackets (estimated net income) is established to which a range of contribution bases corresponds between the minimum and the 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 to calculate your fee

2.1 Estimate your annual net income (billing less deductible expenses) or your monthly net income and multiply it by 12 if you are going to work all year.

2.2 Consult the bracket table to see which bracket you would fall into based on your net income. For example, there are sections for “up to €670/month”, “between €670 and €900/month”, etc.

2.3 Within that section, you are assigned a range of contribution bases (minimum and maximum) so that you can choose the basis on which you will contribute. For example, for a section it could be a minimum base of €1,274.51 and a maximum of €2,330 in 2025.

2.4 Once you have chosen your contribution base, you apply the contribution type (~31.4%) to obtain the monthly fee you will pay. Example: base €2,000 × 31.4% = €628 per month.

2.5 At the end of the year, a regularization is carried out: the actual income is compared with the estimate, and if you contributed below or above the section that corresponded to you, there will be adjustments.

3. Key data for 2025

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

• Example of summary table:

• Section: up to €670/month income → minimum monthly payment ~€200.

• Section: more than €6,000/month income → minimum monthly payment ~€605 and maximum ~€1,541.

4. Concrete example

Suppose you estimate that you are going to have a net income of €2,500/month (€30,000/year).

This can place you in the range “between €2,330 and €2,760/month”. According to data, the minimum base for 2025 in that section could be ~€1,356.21. BBVA

If you choose to contribute for the minimum base of €1,356.21, by applying 31.4% you would have a quota 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, leave, etc.) would also be higher.

You can consult the sections in this link.

5. Additional considerations

• You can change the contribution base >up to 6 times a year if your income estimates vary.*

• The maximum bases are subject to certain general limitations (for example the maximum global contribution base for 2025: €4,909.50/month).

• There is the so-called “flat rate” or bonuses for new self-employed workers: for example, for the first months they could have a reduced fee.

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

When you register as self-employed, you must declare your monthly net income to Social Security, and this is done directly on the registration form.

Since these returns are an estimate, Social Security considers them provisional.

What does this translate into? If your income changes throughout the year, you can modify your contribution base.

Of course, the adjustment is not made immediately: it is only possible to change the contribution base up to six times per year.

The modifications come into force on the first day of the months of January, March, May, July, September and November.

The change request is made through from Importass, the Social Security online portal.

To complete the procedure, you will need to have an electronic DNI, digital certificate or Cl@ve PIN.