We remind you that until October 31st you can request the change of your self-employed contribution base, effective from November 1, 2025. This decision allows you to adjust the fee to your actual income, optimize coverage (sick leave, maternity/paternity, cessation of activity, retirement) and avoid unwanted regularizations.
The essentials in 1 minute
Where to Process
RED System / Import@ss – General Treasury of the Social Security or you can contact us at Contaldia.
What it implies
The chosen base determines your monthly fee and the level of benefits.
Based on actual income
The contribution is calculated on annual net earnings
Provisional + regularization
The TGSS regularizes each year with the tax data.
- If you contributed below, you will pay the difference.
- If you contributed above, they will refund you the excess (before April 30 of the following year).
Contribution tables 2025 (summary)
Reduced table
| Bracket | Net earnings (€) | Minimum base (€) | Maximum base (€) |
|---|---|---|---|
| 1 | ≤ 670 | 653.59 | 718.94 |
| 2 | 670–900 | 718.95 | 900.00 |
| 3 | 900–1,166.70 | 849.67 | 1,166.70 |
General table
| Bracket | Net earnings (€) | Minimum base (€) | Maximum base (€) |
|---|---|---|---|
| 1 | 1,166.70–1,300 | 950.98 | 1,300.00 |
| 2 | 1,300–1,500 | 960.78 | 1,500.00 |
| 3 | 1,500–1,700 | 960.78 | 1,700.00 |
| 4 | 1,700–1,850 | 1,143.79 | 1,850.00 |
| 5 | 1,850–2,030 | 1,209.15 | 2,030.00 |
| 6 | 2,030–2,330 | 1,274.51 | 2,330.00 |
| 7 | 2,330–2,760 | 1,356.21 | 2,760.00 |
| 8 | 2,760–3,190 | 1,437.91 | 3,190.00 |
| 9 | 3,190–3,620 | 1,519.61 | 3,620.00 |
| 10 | 3,620–4,050 | 1,601.31 | 4,050.00 |
| 11 | 4,050–6,000 | 1,732.03 | 4,909.50 |
| 12 | > 6,000 | 1,928.10 | 4,909.50 |
Quick references:
- Maximum base 2025: 4,909.50 €/month.
- SMI 2025: 1,184 € gross/month.
Contaldia recommendation
Already in October, you have are liable estimate of your actual income 2025.It is a good time to:
- Increase base if you expect high income and want better coverage/retirement..
- Decrease base if your earnings have been lower and want to avoid additional payments in the regularization.