2023 brings significant changes for the self-employed, with the reform of the quota system to adjust it to the income of each one.
Active since January 1, Social Security has enabled a tool that allows you to calculate the new quota based on the income of the self-employed. To access the simulator, you must do so through the Social Security portal.
The key data is that of net income, for which an estimate can be made of the forecast for the year. Broadly speaking, to determine the corresponding contribution tranche, the real income of the self-employed worker will be added, less his expenses for the exercise of the activity. A 7% of generic expenses that you will not need to specify will be deducted from that amount. In some cases, this percentage is reduced to 3%. The detail of how to do it is explained on the official website, in the section "how do I calculate my returns?".
The only value to enter in the simulator is the monthly net income. For example, with less than 670 euros per month, the monthly fee goes from 234.51 euros per month to 269.09 euros, a range that will depend on whether you choose to quote on the minimum or maximum basis.
Continuing with the cases, with incomes of 900 to 1,167 euros per month, the fee will be from 280.39 euros to 364.01 euros, again depending on the chosen base.
Between 1,167 and 1,300 euros of income, the fees will range between 296.71 euros and 405.60.
In a fourth case, with income between 1,850.01 and 2,030 euros, the installments will go from 321.18 euros per month to 633.36.
With higher incomes, between 3,190 and 3,620 euros, the fee will vary between 377.25 euros and 1,129.44.
The highest quota will be faced by self-employed workers with a net monthly income of more than 6,000.01 euros. Their quotas will be between 509.80 euros and 1,402.60.
"If at the end of the year the annual income has been less than what had been expected, a refund of quotas may be requested," says Social Security. In the other case, "if they are older, you will have to regularize your situation by paying the difference." Throughout the year you can change your base up to six times.
