Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed)
    Contribuciones a la seguridad social
    ES - Spain
    EUR
    Date
    Year
    1991/01/01
    2018/01/01
    2018/03/12 13:37:09

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    ES - Spain
    No Yes

    Taxpayers

    Self-employed is the person who performs regularly, personal and direct economic activity for profit without being subject to a work contract and even if using the paid service of other persons, whether or not owning a family or individual business.
    The same condition applies if the person holds title to a publicly as the owner, tenant, usufructuary or similar establishment concept.
    The self-employed are required to contribute from the first day of the month that starts its activity

    Coverage

    Self-employed pay social security contributions for :

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:
    - Paternity
    - Contribution due to cessation of activity

    Basis of assessment

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    893.1

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    4,501.44
    • Multiple caps:

    Surcharge

    VAT Surcharge (Legal Base Law 37/1992, of 28th December)
    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :
    5.2 %

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d613cs
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    11,311
    1.011 %
    3.0307 %
    2015
    11,057
    1.0227 %
    3.0366 %
    2014
    10,908
    1.051 %
    3.125 %
    2013
    10,474
    1.0212 %
    3.0986 %
    2012
    10,541
    1.0137 %
    3.1511 %
    2011
    10,563
    0.9868 %
    3.1612 %
    2010
    10,461
    0.9678 %
    3.0941 %
    2009
    10,466
    0.9699 %
    3.2583 %
    2008
    10,624
    0.9518 %
    2.9593 %
    2007
    10,280
    0.9511 %
    2.6125 %
    2006
    9,369
    0.9295 %
    2.5839 %
    2005
    9,306
    1 %
    2.8424 %
    2004
    8,960
    1.0401 %
    3.0468 %
    2003
    8,011
    0.997 %
    3.0068 %
    2002
    7,482
    0.9985 %
    3.0053 %
    2001
    7,263
    1.0383 %
    3.1618 %
    2000
    6,985
    1.0809 %
    3.2528 %

    Footnotes