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Social Security8 min · April 22, 2025Updated 2026

Autónomo social security by real income: the short guide you need

Since 2023, the contribution you pay to Social Security depends on what you earn, not on a base you choose freely. 15 brackets, annual adjustment and up to 6 changes per year. Explained clearly, with original infographics.

TL;DR
  • Monthly contribution ranges from €200 (under €670/month income) to €590 (over €6,000/month)
  • You pay a provisional contribution all year and it's adjusted the following year
  • You can change bracket up to 6 times per year — do it when income changes
  • The autónomo contribution is 100% deductible for income tax
  • New freelancers: €80/month flat for the first year (flat rate)
  • The same 2025 tables apply in 2026 (except minor MEI increase)

What exactly changed from 2023?

Until 2022, any freelancer could choose their contribution base freely between a minimum and maximum, regardless of earnings. The result: most chose the minimum to pay as little as possible, even with high income. This led to low pensions and a system widely seen as unfair.

Royal Decree-Law 13/2022 changed that. Now you contribute based on what you actually earn, with 15 progressive brackets. Those who earn less pay less. Those who earn more pay more. Simple.

BEFORE 2023You chose your own base5k15k30k50k80kSame payment regardless of income→FROM 2023Contribution by real income5k15k30k50k80kMore income → higher contribution

How is your net income calculated?

The bracket you fall into doesn't depend on gross income, but on net income. The calculation is: gross income minus deductible expenses, minus an additional 7% deduction on that result.

HOW YOUR NET INCOME IS CALCULATEDGROSS INCOME30.000€Invoices issuedin the year−DEDUCTIBLE EXPENSES8.000€Necessary expensesfor the activity−GENERAL EXPENSES DED.7%of net income(3% for company owners)=NET INCOME~20.460€~€1,705/mo→ Bracket 7 (€390)Illustrative example. Royal Decree-Law 13/2022.

💡 The 7% deduction is automatic — you don't need to do anything. It represents general expenses that are hard to justify individually. For company-structure freelancers it's 3%.

The 15 brackets — minimum and maximum 2025–2026

Each bracket has a minimum and maximum contribution. The minimum is what most people pay. If you want to contribute more to increase future benefits, you can choose any point between those two extremes.

15 BRACKETS — MINIMUM CONTRIBUTION 2025–2026< €670200€€670–900220€€900–1.167260€€1.167–1.300310€€1.300–1.500350€€1.500–1.700370€€1.700–1.850390€€1.850–2.030410€€2.030–2.330420€€2.330–2.760445€€2.760–3.190490€€3.190–3.620520€€3.620–4.050540€€4.050–6.000570€> €6.000590€
Monthly net incomeMin. contributionMax. contribution
Less than €670/month200€310€
670 – 900€220€370€
900 – 1.167€260€380€
1.167 – 1.300€310€420€
1.300 – 1.500€350€480€
1.500 – 1.700€370€500€
1.700 – 1.850€390€520€
1.850 – 2.030€410€540€
2.030 – 2.330€420€580€
2.330 – 2.760€445€650€
2.760 – 3.190€490€740€
3.190 – 3.620€520€850€
3.620 – 4.050€540€960€
4.050 – 6.000€570€1.143€
More than €6,000/month590€1.267€

Figures valid for 2025 and extended to 2026 (except MEI). Source: Spanish Social Security.

How the annual adjustment works

What you pay during the year is provisional. Once the year closes, the tax agency communicates your actual income to Social Security. If there's a gap, it gets adjusted.

01You estimateChoose bracket basedon expected incomeUp to 6 changes/year→02You payMonthly contributionprovisional duringthe year→03Tax agency cross-checksReal annual incomefrom your filing→Overpaid→ RefundUnderpaid→ You owe moreAdjustment arrives the following year. Keeping your bracket accurate avoids surprises.
You overpaid

Social Security returns the difference to you. It arrives automatically, no need to request it.

You underpaid

You'll receive a debt notice. Updating your bracket during the year significantly reduces this risk.

💡 The most practical advice: review your bracket every quarter. If at the end of Q2 you see income exceeding your forecast, raise your bracket in July. You'll avoid a large debt notice the following December.

Flat rate: €80/month if you're starting out

If you register as a freelancer for the first time (or haven't been one for at least 2 years), you can pay just €80/month for the first year regardless of income.

First 12 months80€Flat rate / month→12 more months (optional)80€If income < min wage (~€1,134/mo)→AfterwardsReal bracketBased on net income

The flat rate is requested when registering on Importass (the Social Security portal). It is not automatic — you have to explicitly request it.

What changes in 2026?

No changes
  • All 15 contribution brackets same as 2025
  • Minimum contributions: €200 to €590/month
  • €80 flat rate for new freelancers
  • Up to 6 base changes per year
One change
MEI: 0,8% → 0,9%

The Intergenerational Equity Mechanism rises 0.1 points. That's about €2–3/month more on the standard contribution. It's expected to keep rising 0.1 points per year up to 1.2%.

Frequently asked questions

When does the contribution adjustment happen?
The Social Security adjusts the previous year's contributions once the tax agency reports your actual declared income from your annual Renta filing. This typically happens in the autumn of the following year. If you overpaid, you receive a refund. If you underpaid, you receive a debt notice.
Can I change bracket during the year if my income changes?
Yes. You can modify your contribution base up to 6 times per year, with bimonthly effect. If mid-year you see you'll exceed your initial estimate, you can raise your bracket to reduce the subsequent adjustment. If you have a bad quarter, you can lower it.
What counts as net income for Social Security purposes?
It's your gross business income minus the deductible expenses necessary to generate it, minus an additional 7% deduction on that result (3% for company-structure freelancers). It doesn't match your IRPF taxable base exactly because it applies Social Security-specific adjustments.
Is the autónomo contribution deductible for income tax?
Yes, 100%. The monthly Social Security contribution you pay as a freelancer is fully deductible as a business expense in your annual IRPF filing. It directly reduces your taxable base and therefore your annual tax.
What about the flat rate for new freelancers?
New freelancers can pay €80/month for the first 12 months regardless of income. This can be extended a further 12 months if net income doesn't exceed the minimum wage (~€1,134/month in 2025). After that they move to the bracket matching their real income.
Are the 2025 contribution rates still in effect for 2026?
Yes. The Government extended the same contribution tables for 2026 in December 2025, with one exception: the MEI (Intergenerational Equity Mechanism) rose from 0.8% to 0.9%, adding a few euros per month to the standard contribution.

The autónomo contribution as a deductible expense

Autónomo Simple automatically records your monthly contribution as a 100% deductible expense and factors it into your Modelo 130 and annual IRPF simulation.

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