This year is the year of the great change for the contribution of the self-employed, the jump from the choice of contribution base to establishing it, as occurs in the general regime, based on income. The new system has been in force since January 1, although the self-employed have the possibility of adapting it throughout the year, with a last window on October 31 for it to be applied in 2023. So far, half a million self-employed have modified the contribution base, representing 15% of the total of 3.3 million self-employed.
Of this million self-employed who have modified their base, 330,000 have done so to increase it and 183,000 to decrease it, according to data from the Ministry of Inclusion and Social Security. In other words, 66% have passed to a higher section. From the ministry they positively value the rate of change of the contribution base, also emphasizing that no incidence has been detected in the modification of the bases, in a new process that will end up profoundly transforming the contribution system of the self-employed.
They also consider that many freelancers are waiting to see how their income is going to adjust their base, and that seasonal issues may influence them. The truth is that the self-employed have a total of six windows to adapt their contribution base to income throughout the year, although the last one to take effect in 2023 closes on October 31. Subsequently, in May or June 2024, it will be the tax agency that will automatically review whether the contribution is adjusted to income and will make the corresponding corrections, either in the form of a refund or a surcharge.
From the Union of Professionals and Self-Employed Workers (UPTA), the association linked to the UGT, they consider that the rate of adaptation is high and also add that there was already a considerable number of self-employed who made the change at the end of 2022. A figure that they estimate at an added 15%.
Its president, Eduardo Abad, calculates that many freelancers will make the change at the end of the year when they have more precise data on what the amount of their income will be and, therefore, in what section they have to contribute. He also adds that some will stop doing it voluntarily and later, “be complicit in the hubbub that will be formed, complicit in the noise”, in reference to potential protests when next year there is a surcharge for the self-employed who have contributed in lower sections than those that would have corresponded to them for their income.
On the other hand, Abad also criticizes the Ministry of Inclusion for not carrying out more active campaigns, also with letters sent directly to each self-employed person, informing them about the situation. In the ministry they point out that they already carried out a first campaign in spring and that a second one scheduled for June and July could not be carried out due to the holding of elections. After the summer they have planned more information campaigns.
