Social Security launches its first proposal for self-employed contributions for 2026

MadridThe Ministry of Social Security has opened the Pandora's box regarding self-employed contributions. In a new meeting this Monday with the main representative organizations of this group, the ministry headed by Elma Saiz presented an initial proposal to determine the contributions for the next three years for those affiliated with the special regime for self-employed workers (RETA). Specifically, with the new Social Security approach, the contributions currently paid by self-employed workers who contribute at the minimum base will increase by between €17.37 and €206.24 per month in 2026, depending on each worker's net income, that is, the income obtained after taxes have been paid.

The proposal represents an increase in both the contributions that self-employed workers will have to pay and the minimum contribution bases for the next three years. In general terms, the ministry proposes increasing contributions across all levels. Thus, for the first bracket (self-employed workers earning less than €670 per month), the contribution (Social Security contribution) would be set at €217 per month in 2026. If they earn more than €900 but less than €1,166, the contribution would be €271, while for those earning more than €6,000 per month, the contribution would be €796 per month.

According to Social Security sources, almost 40% of self-employed workers, 1.38 million workers, are in the first three brackets of the contribution table (earning between €670 and €1,116 per month). Within these brackets, in 2023, 63% decided to overpay (pay more than their share) in order to receive higher benefits in the future. Now, with the new proposal, they would pay a fee ranging between 217 and 271 euros per month.

This is, in any case, an initial proposal that is just beginning to be negotiated and, therefore, is not final. For the moment, Lorenzo Amor, the president of ATA, one of the main organizations of self-employed workers and linked to the CEOE employers' association, has rejected the proposal put forward by Social Security on Monday.

Countdown

This summer, the Spanish government and social partners began negotiations for new contributions for self-employed workers starting next year and continuing through 2028. The current contribution model meant that self-employed workers would begin paying contributions based on their actual net income. It was negotiated in 2022 and came into effect in 2023, but a gradual implementation over three years (from 2023 to 2025) was agreed upon. Therefore, new income brackets (currently there are fifteen) and new contribution bases for the 2026-2028 period must now be negotiated. In fact, their approval is the most urgent matter facing Social Security, as it is due to come into effect on January 1, 2026.

As for the current flat rate of €80 per month (the fee paid by new self-employed workers), the ministry proposes maintaining it and "adapting it to new ones."

Improving unemployment benefits for the self-employed

However, one of the other legs of the negotiations affects the so-called "unemployment" benefit for self-employed workers. The ministry pledged to "strengthen" the unemployment benefit and, among other measures, plans to provide faster and more consistent assistance to facilitate access and adapt this benefit to sectors with variable incomes or seasonal jobs, such as farming and fishing.