Self-Employed Workers in 2025: Regularization, Fee Reductions, and Retirement

The year 2025 has brought significant changes for self-employed workers, especially with the progressive implementation of the real income contribution system. In a previous article, we analyzed the changes in contribution bases and the update of the Intergenerational Equity Mechanism (MEI). Now, we focus on three key aspects that will directly affect freelancers: regularization of contributions for the 2023 fiscal year, fee reductions for low-income freelancers and the new retirement age.

These reforms aim to make the contribution system fairer and more sustainable, but they also require adjustments that self-employed workers should understand and plan for. Below, we explain each modification in detail and how they may affect your activity.

Regularization of Contributions for Self-Employed Workers

The regularization process for self-employed contributions will continue until April 2025 to adjust contributions for the 2023 fiscal year based on real declared income. This process is part of the new real income contribution system, which came into effect in 2023 and requires self-employed workers to contribute according to their net earnings.

Stages of the Regularization Process

The Social Security Administration will compare the 2023 contributions paid by self-employed workers with their real income, using data provided by the Tax Agency.

• Refunds: If a self-employed worker overpaid in 2023, the Social Security Administration will reimburse the excess contributions.
• Additional payments: If a freelancer underpaid, they must pay the difference before the April 2025 deadline.

Impact on Self-Employed Workers

While this regularization ensures fairer contributions, those who did not plan accordingly may face an unexpected financial burden if they need to cover a payment shortfall.

 

Fee Reduction for Low-Income Self-Employed Workers

Starting in 2025, self-employed workers with low income will be eligible for a reduction in their contributions, offering greater financial flexibility. This measure is especially beneficial for new entrepreneurs and workers in low-margin industries, allowing them to invest more in their businesses.

Who Can Benefit?

✔️ Freelancers earning below the Minimum Wage (SMI) qualify for the contribution reduction.

✔️ The Social Security Administration will verify declared income to confirm eligibility.

✔️ This policy aims to support small businesses and financially vulnerable freelancers.

 

New Retirement Age for Self-Employed Workers in 2025

The progressive increase in retirement age to ensure pension system sustainability also affects self-employed workers. From January 2025, new requirements apply for accessing the contributory pension.

When Can Self-Employed Workers Retire in 2025?

• At 65 years old: If they have contributed at least 38 years and 3 months.
• At 66 years and 6 months: If they have not reached 38 years and 3 months of contributions.

 

Recommendations

✅ Review your work history – Regularly check your contributed years to plan for retirement at 65 or determine if you need to work longer.

✅ Increase your contribution base – Raising your contribution base in the years leading up to retirement can increase your pension benefits.

✅ Seek expert advice – We tailor contribution strategies to meet current regulations, ensuring compliance while maximizing benefits.

✅ Manage contribution regularization – If you overpaid or have doubts, we guide you through the regularization process with Social Security.

🔹 Need help? Contact our expert labor support team, and we’ll help you calculate your future pension and create a financial strategy to secure your long-term well-being.