Self-Employed Fee Simulator 2026

To determine your assigned bracket in the official contribution tables, the Social Security administration applies the following statutory formula:

• Preliminary Fiscal Net Yield: Gross business income minus tax-deductible operating expenses (under direct estimation or objective module estimation).
• Social Security Add-Back: The owner's Social Security contributions deducted as expenses throughout the fiscal year are added back to the net fiscal yield.
• Generic Statutory Deduction: A general deduction for non-itemized operational expenses is subtracted: 7% for individual freelancers or 3% for corporate freelancers (autónomos societarios) with at least 90 days of corporate status during the year.
• Monthly Computable Yield: The net annual amount divided by 12 determines the bracket in the reduced (3 brackets) or general (12 brackets) contribution table.

The monthly contribution fee is computed by applying statutory coverage percentages to the selected monthly contribution base:

• Common Contingencies (28.30%): Covers standard illness, non-work-related accidents, and retirement.
• Professional Contingencies (1.30%): Covers work-related accidents and occupational illnesses (0.66% temporary incapacity + 0.64% permanent disability/death).
• Cessation of Activity (0.90%): Provides protection in case of involuntary business closure.
• Vocational Training (0.10%): Funding for continuous professional training and re-skilling.
• Intergenerational Equity Mechanism - MEI (0.90%): Statutory surcharge allocated to the Social Security Reserve Fund under Law 21/2021.

During the autumn following each fiscal year, the TGSS cross-checks your provisional contribution bases against your definitive annual income declared in Personal Income Tax (IRPF Form 100). If your actual earnings were higher than provisional bases, you must pay the difference within 30 days without penalties. If you overpaid contributions, the TGSS automatically refunds the excess balance into your bank account before April 30th of the following year.

Freelancers can adjust their provisional contribution base up to 6 times per year through the official Social Security portal (Importass) to match fluctuating seasonal income:

• January 1 to February 28/29 (Effective March 1)
• March 1 to April 30 (Effective May 1)
• May 1 to June 30 (Effective July 1)
• July 1 to August 31 (Effective September 1)
• September 1 to October 31 (Effective November 1)
• November 1 to December 31 (Effective January 1 of the following year)

Newly registered self-employed workers who have not been registered in RETA during the past 2 years (3 years if they previously received subsidies) can benefit from the statutory Flat Rate of €80/month for their first 12 months (Article 38 ter LGSS). This benefit can be extended for an additional 12 months if net earnings remain below the National Minimum Wage (SMI). Multiple Autonomous Communities (such as Madrid, Andalusia, Murcia, Balearic Islands, and Castilla y León) provide a 100% regional rebate ("Cuota Cero"), refunding all 12 or 24 monthly contributions.

Freelancers who concurrently work as salaried employees under the General Regime (régimen general) are in a status of pluriactivity (pluriactividad). Under Article 28.bis LGSS, they are entitled to an automatic refund of 50% of the excess contributions paid to the Social Security system when their combined common contingencies contributions exceed the statutory ceiling (€16,042.80 in 2026). In addition, licensed professionals (architects, lawyers, doctors) affiliated with alternative professional mutual funds can deduct their insurance contributions up to statutory limits before determining their RETA bracket.

Your chosen contribution base directly dictates your regulatory base for public benefits: temporary sick leave (baja médica), maternity/paternity leave, cessation of activity subsidies, and future retirement pension. Opting for higher bases within your permitted bracket significantly increases your social safety net and future retirement annuity.

Applying the 7% generic deduction places the professional in Bracket 5, setting the minimum mandatory contribution at 362.25 €/month.

Corporate freelancers benefit from a 3% deduction, yielding a computable base of 3,395.00 € and an official minimum contribution of 456.75 €/month.