The more than three million workers autonomous Social Security enrollees look ahead to the final stretch of the year with an eye toward the next annual update Monthly fees which they will have to face from January 2024. It is worth remembering that, due to the reform of the contribution system agreed between the government and the associations representing the group just over two years ago, self-employed people will no longer be able to choose their contribution base from the beginning of 2023. Today it is determined by the so-called real income.
In this new system the Social Security It defines fifteen income ranges, to which a contribution base and the amount of the monthly contribution to be paid are assigned. It is worth recalling, not in vain, that in order to reach an agreement, the Government has set a transitional period to establish the contribution tables for the years 2023, 2024 and 2025, in order to move forward in the following years in a model based solely on net income.
This reform of the special regime (LETTER), not in vain, requires special attention on the part of the self-employed, since each of them is entrusted with the task of communicating to the Social Security the forecast of income for the entire year, which places it in one of the sections requiring a certain fee. As soon as the fiscal year is over and you have informed yourself about social security, the Performance The invoice is settled via the income tax return: If the self-employed person has earned an income that is above the estimates, the difference to the fee paid is required to be paid, but if there is an overestimate, a lower income is received from the statements, the organization reimburses the difference.
In this first year of use, contributions started at 230 euros per month for self-employed people with incomes below 670 euros per month, up to 500 euros for self-employed people with incomes over 6,000 euros per month.
However, that is Table planned for 2024 It already contains certain changes aimed at reducing the burden on those in the lowest income brackets, while increasing the efforts of those who run businesses and activities with higher returns. Specifically, in the lowest sections the fee is reduced by 5 to 10 euros per month, while in the highest sections the increase is 30 euros per month.
To those whose quota is reduced and to those whose quota is increased
When dividing the new contributions between beneficiaries and those affected – there is also a group of self-employed people who retain the amount to be paid – we are assuming the lowest ranges, where the reduction in the planned contribution is up to 3.8%.
In this way for high-performing employees under 670 euros, the fee is reduced by 5 euros to 225 euros per month (-2.1%). In the area between 670 and 900 euros In terms of performance, the monthly fee has been 250 euros since January (10 euros less than this year), which corresponds to a reduction of 3.8%. While the ultimate beneficiaries of relief from their burdens will be those in the section between 900 and 1,166.7 euros per month who now pays 267 euros (7 euros less), which corresponds to a slight reduction of 2.9%.
In the central area of ​​the new table of self-employed contributions for 2024 we find those who maintain the contribution payable to social security. Here are the returns from between 1,66.7 and 1,300 euros who continues to pay 291 euros per month; between 1,300 and 1,500 euros with an associated fee of 294 euros per month; as well as those who enter between 1,500 and 1,700 euros The payment for that is also 294 euros.
And from here the quota increases for the next nine performance classes begin. Between 1,700 and 1,850 euros per month the fee is 320 euros (10 euros more per month than currently), which corresponds to an increase of 3.2%; between 1,850 euros and 2,030 euros The fee is 325 euros (10 euros more than this year), assuming a similar percentage increase to the previous range. Between 2,030 and 2,330 euros The fee per monthly income is 330 euros (10 euros more), also with a similar increase volume. While between 2,330 and 2,760 euros If the service were to be provided, a fee of 340 euros would have to be paid (10 euros more, which corresponds to a similar percentage as in the previous cases).
In another three sections there are increases of 10 euros per month. The fork between 2,760 and 3,190 euros, with an associated fee of 360 euros per month; the route between 3,190 and 3,620 euros Income with a fee of 380 euros per month; and what is understood between 3,620 euros and 4,050 euros monthly return with a fee of 400 euros per month. All of these increases are between 2.5 and 3% compared to this year.
The strongest increases can be observed in the latter. Between 4,050 and 6,000 euros The fee is 445 euros per month (25 euros more than currently), which represents an increase of 5.9%. Finally, the net returns of more than 6,000 euros per month the fee is 530 euros (30 euros more per month), which is 6% higher than the current payment. In both cases, these rate increases are above the full-year CPI forecast of 3.5%.
