This is how the fees are based on income

Self-employed workers who contribute for the minimum base will pay monthly contributions to Social Security in 2026 that They will range from 200 to 590 euros per monthdepending on their net returns.

They are the same fees they have paid this yearsince the Government has decided to freeze them until 2026 while waiting to reach an agreement with the self-employed organizations and social agents to meet the objective of the group contributing based on their real income.

This contribution system, agreed with the main self-employed organizations, started at the beginning of 2023 and It has a transition period of nine years, until 2032.

It consists of 15 installment tranches that in 2024, taking the minimum base as a reference, ranged from 225 euros to 530 euros and that In 2025 they did it from 200 to 590 euros per monththe same amounts as for 2026.

The self-employed have the possibility of changing sections every two months, with a total of six changes per year, to adapt your contribution to the income forecasts at each time of the year and your professional activity. Net returns are calculatedn deducting from income all expenses incurred in the exercise of the activity and necessary to obtain income for the self-employed.

About that amount, A deduction for generic expenses of 7% is additionally applied. (3% for corporate self-employed workers). The result is the figure that will determine the contribution base and the corresponding fee. The self-employed must inform Social Security of your income forecast for the year, although they can adjust their contribution up to six times during the year in case their income experiences significant variations.

At the end of the fiscal year and once the annual net returns are known, contributions will be regularized, returning or claiming fees in the event that the final net income range is below or above that indicated by the forecasts during the year.

Due to this new quotation system, all those people who have been registered as self-employedeven if it is only for one day, are required to file the Income Tax return. Before the entry into force of the new contribution system, only self-employed individuals who in the previous year had obtained more than 1,000 euros of net returns in your business.

This is how the quotas remain for 2026

Looking ahead to 2026, the monthly payments for a self-employed person who contributes for the minimum base and whose net returns range from less than 670 euros per month to 1,700 euros and will range between 200 and 294 euros, depending on the income bracket in which you decide to place yourself and the contribution base associated with it.

These amounts (net returns of up to 670 euros and from that figure up to 1,700 euros per month) cover the first six sections of the new system. For those with Higher net returns from 1,700 euros, the installments will range from 350 to 590 euros if it is quoted for the minimum base.

For his part, a self-employed person who presents net income above 3,620 euros and up to 4,050 euros per month or equal to that amount (section 13) and who contributes for the minimum base will pay 490 euros per month.

In the last section, the fifteenth, are all the self-employed with net income greater than 6,000 euros per month. Their contribution for 2026 if they contribute for the minimum base will be 590 euros per month, which is 60 euros more than in 2024 and 90 euros more than in 2023.

We must add the rise of the MEI

Besides, Starting next January 1, the overpricing increases of the so-called Intergenerational Equity Mechanism (MEI), which is used to nourish the pension Reserve Fund.

Specifically, the MEI price will be 0.9% in 2026compared to 0.8% this year, both for self-employed and salaried workers and regardless of the amount of their salary.