From 1 January 2023, a new system will come into force to determine the contribution bases of the self-employed and the contributions according to the net income of the self-employed. This progressive system, with fifteen brackets, will last for 3 years and will reach the definitive model in nine years' time.
At present, you can simulate your Social Security contributions through the portal Import@ss. Through this simulator the corresponding instalment to be paid in 2023 will be known, by choosing one of the fifteen brackets the minimum and maximum instalment will be calculated.
During January and until 28 February 2023, you can request the monthly Social Security contribution base adjusted to the net income you expect to obtain during 2023, which will take effect on 1 March.
DEADLINES FOR CHANGING CONTRIBUTION BRACKETS
| DEADLINE | DATE OF COMMUNICATION | Date on which the change of contribution enters into force |
| FIRST | 1 MARCH | MAY |
| SECOND | 1 MAY | JULY |
| THIRD | 1 JULY | SEPTEMBER |
| FOURTH | 1 SEPTEMBER | OCTOBER |
| FIFTH | 1 OCTOBER | JANUARY 2024 |
From May 2023, a private simulator will be available in the area. Import@ss private area
In relation to the communication of activities, the 31 October 2023 will be the last day for the communication of activities and, if applicable, for self-employed persons who have an interest in companies that were registered before 1 January 2023.
Exim Asesores, Tax, Labour and Accounting Consultancy for the self-employed and SMEs, we put at your disposal a team of specialist advisors in each area, we manage the tax, accounting and labour area in person or remotely, by telephone. 689123992 ó 680 830 406, by email info@eximasesores
Ask for an appointment without obligation.
