We remind you that you have the opportunity to modify the contribution base of the Special Regime for Self-Employed Workers (RETA) and the contribution to be paid, within the limits allowed according to age, until March 31, 2022. This modification will take effect as of April 1, 2022.
The self-employed are the only ones who can choose the base on which to contribute. This decision is very important because their current benefits and future pension depend on it. The contribution base can be changed easily and electronically through the RED system. However, it is necessary to take into account the procedures and periods for making the change.
Attention. The choice of the contribution will be very important, as this is the parameter that determines the amount of benefits that the self-employed person will receive in the event of illness, accident, unemployment, maternity or retirement.
We remind you that within the margins of the minimum base established for 2022, of 960.60 euros per month, and the maximum base, which amounts to 4,139.40 euros, although in some cases they may be different, the self-employed can modify it according to their needs up to 4 times in the same fiscal year, choosing another one within the minimum and maximum limits applicable to them in each fiscal year (the first day of April, July, October and January).
Thus, the self-employed who wish to change their contribution from April 1, must make the change in their contribution base before March 31. This is crucial for thousands of self-employed workers who continue to experience significant drops in their turnover, and who see their monthly contribution as an expense that hampers the profitability of their business.
Otherwise, with any change in the base that the self-employed wish to make after March, they will have to wait until the beginning of the third quarter, i.e. until July, for the change to become effective.
In addition, you can also request that the amount for which you contribute be automatically increased each year in the same proportion as the minimum or maximum contribution base, or you can communicate that you renounce this increase, all of which must also be communicated before April 1.
The request for a change of contribution base in the Special Regime for self-employed workers can be requested directly by the self-employed worker through the Social Security Electronic Office, if he/she has a digital certificate or user/password or through the service Change of contribution base-autonomous workers.
Likewise, the application can be submitted using the Application Form for Change of Contribution Base in the Special Regime for Self-Employed Workers (TC.4005).
RETA 2022 CONTRIBUTIONS
For 2022, both the maximum contribution base is increased, which is set at 4,139.40€, and the minimum base, which is set at 960.60€. It should be remembered that since 01/01/2019, it is compulsory in any case for the self-employed, the coverage of professional contingencies, that of the benefit for termination of activity and that of training, the result of all this is that the rates applicable to the self-employed in 2022 are as follows: it remains at 28.30% for common contingencies; 1.30% for professional contingencies; 0.9% for termination of activity; and 0.10% for professional training. As a result, the minimum self-employed contribution is €293.94 and the maximum contribution is €1,266.66, obtained by applying the total rate, which is set at 30.6%.
With respect to the so-called corporate self-employed, as well as for self-employed workers who, at some time during the year 2021, and simultaneously, have had hired to their service, a number of employees equal to or greater than 10, the minimum base is increased for both, up to € 1,234.80, resulting in a minimum quota of € 377.84.
In any case, it should be taken into account the possible application of bonuses of Law 14/2013 on Support for Entrepreneurs, and subsequent regulations such as Law 6/2017 on Urgent Reforms of Self-Employment, although with regard to the so-called flat rate for self-employed, it should be remembered that since 2019 it has been set, for new registrations, at €60 per month, with the inclusion of the coverage of professional contingencies.
If you are interested in modifying the contribution base (with the purpose of increasing the calculation base for retirement or temporary disability leave), we would be grateful if you could let us know as far in advance as possible.
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