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Remember that self-employed workers can change the basis on which they contribute to Social Security up to six times a year and, in this way, adapt your contributions to the evolution of the business.
From the entry into force in 2023 of the contribution system based on real income, this new procedure for the payment of quotas was launched to gradually adapt them to the benefits that the worker is having on his own account.
It is important to emphasize that summer is a particularly changing period for many freelancers who see their activity increase or, on the contrary, see their turnover decrease. At this time of the year it can be particularly interesting for many businesses to take a look at the global accounts and billing results obtained in the same period of previous years and thus more accurately forecast the expected profits in the coming months .
Based on this forecast, they can update the contribution base to start from July 1 to pay a fee that is more adjusted to real profits.
Periods to change the contribution base in 2024
Currently, there are up to six occasions on which a freelancer can make changes to their contribution bases. However, the sections to be able to make these changes are very specific.
- March 1, if the request is made between January 1 and February 28/29.
- May 1, if the request is made between March 1 and April 30.
- July 1, if the request is made between May 1 and June 30.
- September 1, if the request is made between July 1 and August 31.
- November 1, if the request is made between September 1 and October 31.
- January 1 of the following year, if the request is made between November 1 and December 31.
Making changes to the contribution base is as simple as entering the website of the General Treasury of Social Security and requesting a change of contribution base by accessing the Additions, cancellations and modifications area, identifying yourself beforehand through the Personal Area.
How to calculate the contribution base?
In any case, and to avoid surprises in the regularizations, it is interesting for the self-employed to take advantage of the price change periods in an intelligent way, in accordance with the net profits.
The Social Security makes available to all the self-employed a quota calculator. With this tool, the self-employed can indicate their expected net income each month and automatically see the minimum fee they should pay, if they don't want to owe money to the tax authorities.
If you need more information, do not hesitate to contact DATA AND SERVICES