The year 2025 brings significant updates to the contribution regime for self-employed workers. The law introduces urgent labor measures affecting businesses. This new regulation adjusts contribution bases, multi-activity contributions, and the Intergenerational Equity Mechanism (MEI), aiming to align the system with the increase in the Minimum Wage (SMI) and ensure its sustainability. These changes continue the process of adapting contributions to actual income, making the system fairer and more equitable.

In this post, we break down the main modifications that took effect on January 30, 2025, and analyze how they impact self-employed workers based on their income levels.

 

Increase of 4% in the Maximum Contribution Base

The maximum contribution base is the upper limit on which Social Security contributions are calculated. As of January 1, 2025, this base increases by 4%, rising from €4,720 to €4,909.50 per month. This adjustment means higher Social Security contributions for those whose income falls within this range.

Minimum Contribution Base Adjusted to Minimum Wage (SMI)

The minimum contribution base is the lower limit for Social Security contributions. No one can contribute below these bases. Article 66 states that this base increases automatically in line with SMI growth, plus an additional one-sixth. With the increase in the SMI approved by the Spanish Government in February, the new minimum contribution base will be calculated based on:

🔹​ €1,184 gross per month, paid over 14 installments

🔹​ €16,576 gross annually

This ensures that the minimum Social Security contributions remain aligned with the legal minimum wage.

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How Do Self-Employed Contributions Change in 2025?

The system is divided into 15 contribution brackets, depending on monthly earnings. Self-employed workers must place themselves in a bracket based on their expected income. However, this estimate is not final, and adjustments can be made up to six times per year.

Summary of Contribution Changes in 2025:

✅ Lower fees for the lowest brackets: Self-employed workers in the first six income brackets will pay a lower monthly fee.
✅ No changes for certain workers: Those earning between €1,300 and €1,700 per month and contributing under the minimum base will maintain their current fee.
✅ Higher fees for higher-income workers: Self-employed workers earning over €1,700 per month will see an increase in their monthly contributions.

Contribution Reduction for Multi-Activity Self-Employed Workers

Multi-activity refers to situations where a person has two or more jobs, requiring contributions to multiple Social Security schemes. Many professionals start a business while keeping a salaried job.To support this regime, the government offers a tax reduction allowing self-employed workers in multi-activity to lower their contribution base. Law states that self-employed workers who also work as employees and whose annual contributions exceed €16,672.66 are entitled to a 50% refund on the excess amount paid.

Progressive Increase in the MEI Contribution

In 2025, the Intergenerational Equity Mechanism (MEI) contribution increases from 0.7% to 0.8% of the contribution base. The MEI aims to secure the future of pensions and was introduced in 2023, with plans to remain in effect until 2050.

Breakdown of MEI Distribution:

🔹 0.67% paid by the company.
🔹 0.13% paid by the self-employed worker.

These measures aim to enhance the Social Security system, fostering confidence and stability among self-employed workers in an evolving labor market.

📲 Contact our expert labor support team to find out how we can help you manage your tax obligations as a self-employed worker in Spain.

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