Why are new self-employed quotas being renegotiated?

MadridFormer Social Security Minister José Luis Escrivá (PSOE) left his successor, Elma Saiz, with pending tasks regarding the special regime for self-employed workers (RETA): determine new Social Security contributions starting in 2026Negotiations with unions, employers' associations, and the main self-employed workers' organizations (ATA, UATAE, and UPTA) have already begun, and despite being scheduled for the agenda, they have raised a storm, especially politically. These are the key points of the debate:

What's the starting point?

The starting point of the negotiation is the reform of the Spanish government (with the approval of the social agents) of the special regime for self-employed workers (RETA) for 2022, which the Congress of Deputies approved by 260 votes in favor (including those of the PP), 64 against, and 25 abstentions.

The reform represented a radical change: the self-employed would begin to contribute based on their actual net income. Until then, the self-employed could choose a bracket to contribute, regardless of their earnings.

Generally speaking, the lowest bracket was usually chosen (contributing less), which ended up impacting future social benefits, which have historically been much more precarious than those of workers affiliated with the general Social Security regime. The clearest example is the retirement pension: while, on average, workers in the general regime receive a pension of 1,660 euros per month, in the case of the self-employed, the average pension is 1,010 euros per month.

How far did the negotiation go?

This change meant the implementation of 15 different income brackets and new contribution bases for each bracket, as well as quotas. Initially, a schedule was proposed from 2023 to 2032, but it was finally set until 2025, and the second part (from 2026 to 2028) was postponed, and is currently being negotiated.

Since 2023 until now, Social Security contributions have been gradually increased (not in all brackets) and it was already expected at that time that they would continue to rise until 2028.

Currently, the first bracket includes self-employed workers with a net income ( month, and the last bracket includes those with a net income of more than 6,000 euros.

What does it mean to say that self-employed workers are "regularized"?

The reform included an annual regularization process for self-employed contributions. The regularization process for the 2023 financial year, the first year of the reform, began in December 2024. This involves adjusting the contributions paid by self-employed workers each month based on their actual net income.

The result of this regularization can be one of three scenarios: there may be a difference in favor of the self-employed worker (they have paid more than the contribution base corresponding to their income), a difference against them, or no further action is necessary. In cases where an overpayment has been made, the self-employed worker may choose to maintain the higher contribution base to improve their future benefits or request an automatic refund.

In the 2023 contribution regularization process (which ended in April 2025), 60% of self-employed workers who were eligible for a refund from Social Security waived their right to be considered for future benefits or pensions.

What else is at stake?

But not only are Social Security contributions at stake, but also other issues such as the expenses that self-employed workers can deduct, one of the areas that Social Security has pledged to improve. The negotiations also include strengthening the so-called "unemployment" system for self-employed workers: the 2022 reform established a new unemployment benefit, and the ministry has acknowledged the need for flexibility and improved access, as well as improving family benefits.