Related to quotas but under its shadow, the contribution bases of the self-employed are one of the most important aspects that self-employed professionals must consider in their activity. The choice of one or the other base determines part of the payments that these workers have to make Social Security and, consequently, one of the unavoidable obligations that they contract when starting their business.
When they register, the self-employed can choose the contribution base they want , as long as it falls between the minimum base (currently 944.40 euros per month) and the maximum base (currently 4,070.10 euros per month). The regulations, of course, establish limitations in the choice of bases for self-employed people from 47 years of age.
In this way, the self-employed with 47 years of age at the beginning of 2021 and a contribution base of less than 2,052 euros will only be able to select bases between the minimum and 2,077.80 euros. For their part, the self-employed with 48 years at the beginning of 2021 will have a minimum base of 1,018.50 euros if they have not contributed at least five years as self-employed professionals.
Whatever the base chosen, the self-employed must know that the choice is made according to specific rules explained by Social Security . These professionals can change their base up to four times a year, making the changes effective on four specific dates:
-The price changes made from January 1 to March 31 will come into effect on April 1.
-The price changes from April 1 to June 30 will take effect on July 1.
-The price changes from July 1 to September 30 will take effect on October 1.
-The price changes from October 1 to December 31 will come into effect on January 1 of the following year.
The self-employed person has the right to make all the changes they want, but when the deadline is met, only the last change will count . Or what is the same, if on October 1 you have a base of 1,000 euros and decide to change it on November 1 to 1,500 euros, but later rectify it on December 1 and leave it at 1,200 euros, on January 1 of the following year Your base will go from 1,000 euros (as you selected on October 1) to 1,200 euros.
Security has a specialized service for the selection of quotation bases , accessible by digital certificate (you can get it in four simple steps ), Cl @ ve PIN , username + password and via SMS, as long as your phone is registered in the database Security ( these are the instructions to do so ).
In addition, there is the possibility of doing this through Import @ ss, the new portal for online procedures for Social Security , available at this link within the specialized section for self-employed workers.
How does it affect the quotas of the self-employed?
Obviously, a higher contribution base corresponds to a higher share to be paid to Social Security, since the percentage established by law applies to the entire base.
Until the increase in the Minimum Interprofessional Salary (SMI) is approved , the quotas of the self-employed are 30.3% divided into 28.3% of common contingencies, 1.1% of professional contingencies, 0, 8% termination of activity and 0.1% vocational training.
Based on this, a self-employed person with a contribution base of 1,000 euros will have to pay 303 euros of quota, while one with a base of 2,000 euros will have to pay, logically, double: 606 euros.