In 2023, a reform was launched that overhauled the social security contribution system for the self-employed (RETA). This modification was based on the report of the Toledo Pact commission. The reasons were clear: the average RETA pension was significantly lower than that of the general system—37.4% lower in Catalonia in 2020—and there was a high dependence on minimum supplements (34% in the RETA, compared to 20% in the general system). All of this occurred within a model that allowed workers to freely choose their contribution base, leading more than 80% of the self-employed to contribute at the minimum rate. The 2023 reform introduced a profound conceptual change: contributions would be adjusted according to business results. The objective was threefold: to improve benefits, reduce the need for supplements, and increase Social Security revenue. The transformation was planned over nine years, with an initial phase (2023-2025) focused on testing the new model.

The political and social uproar generated by the Social Security's initial proposal to raise self-employed contributions in 2026, 2027, and 2028 has led the ministry to disgrace. In a new social dialogue meeting held this Monday, the ministry led by Elma Saiz (PSOE) proposed freezing Social Security contributions in the three lowest brackets and leaving the increases for the remaining brackets. However, she also proposed that the update of all contributions would affect only 2026, leaving the remaining years for new negotiations next year.

Former 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:

The Spanish government put on the table this Monday a first proposal for the fees that self-employed workers will have to pay over the next three years. The Ministry of Social Security's proposal is for the contributions of those who contribute at the minimum base to increase by between €17.37 and €206.24 per month in 2026, an increase that has already been rejected by the organizations representing this group. At ARA, we spoke with Jordi Garcia, professor of labor law at the University of Barcelona (UB).

The 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 Spanish government and social partners have begun negotiations for new contributions for self-employed workers starting next year and continuing through 2028. However, the social dialogue table has not gotten off to a good start: ATA, the self-employed workers' association within the CEOE (Spanish Economic and Social Council), did not attend. "We will not open a new chapter for 2026 until the 2023 chapter is closed," stated the president of the association, Lorenzo Amor, via social media. For ATA, it is essential to resolve the problems the new model has encountered since it came into force three years ago before discussing a new one.

The self-employed workers' organisation ATA, linked to employers' association CEOE, has given its approval to to reform of the tax system for the self-employed. The organisation chaired joins UATAE –linked to trade union CCOO– and the organisation UPTA –linked to trade union UGT– which had already announced their support. Now, the text still has to be approved by CEOE's governing bodies, but everything indicates that throughout the morning they will also vote in favour, insiders say.

The Ministry of Inclusion and Social Security has tabled a proposal for the new system of tax contributions by the self-employed, calculated using "real income". The ministry has made changes in terms of the contributions to be paid by self-employed workers with less income, as well as the bands into which they would be divided according to their income.

The rejection by self-employed organisations of the new "real income" tax system has led the Spanish government to make a move. The Ministry of Inclusion and Social Security, headed by José Luis Escrivá, has brought changes to the negotiating table with the organisations of the self-employed (ATA, UPTA and UATAE) regarding the calculation of the clean yields –or "real income", in the language used in the negotiation–, as well as regarding the tax that self-employed workers have to pay, according to different sources familiar with the negotiations. From the outset, however, the organisations have been reluctant, and complain that the proposal has only been made orally and are waiting to receive a text.