Net return calculator
If you work as a freelancer in Spain you must contribute to Social Security based on your net annual income obtained in the exercise of all your economic, business or professional activities.
This calculator makes easy for you to make a forecast of the monthly average of your annual net income in order to choose your contribution base according to the general table of contribution bases that you can see at the bottom of this page.
This table establishes consecutive tranches of annual net returns, on a monthly average, to which a minimum contribution base and a maximum base are associated. The net return tranche that corresponds to you will be highlighted after obtaining your net return using the calculator.
After knowing the tranche of net annual return that corresponds to you, you must use the simulator to decide the monthly fee you want to pay.
Note that the results on this page are indicative only. We recommend that you check the practical guide to self-employment to get all the official information.
Tranche number | Net return tranche | Year 2023 | Year 2024 | Year 2025 | ||||||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Saving | Saving | Saving | ||||||||||||
Minimum contribution base | Quota | Month | Year | Minimum contribution base | Quota | Month | Year | Minimum contribution base | Quota | Month | Year | |||
Reduced table | 1 | ≤ €670 | €751.63 | €230 | €64 | €768 | €735.29 | €225 | €69 | €828 | €653.59 | €200 | €94 | €1,128 |
Reduced table | 2 | > €670 y ≤ €900 | €849.67 | €260 | €34 | €408 | €816.99 | €250 | €44 | €528 | €784.31 | €240 | €54 | €648 |
Reduced table | 3 | > €900 y ≤ €1,166.70 | €898.69 | €275 | €19 | €228 | €872.55 | €267 | €27 | €324 | €849.67 | €260 | €34 | €408 |
General table | 1 | > €1,166.70 y ≤ €1,300 | €950.98 | €291 | €3 | €36 | €950.98 | €291 | €3 | €36 | €950.98 | €291 | €3 | €36 |
General table | 2 | > €1,300 y ≤ €1,500 | €960.78 | €294 | €0 | €0 | €960.78 | €294 | €0 | €0 | €960.78 | €294 | €0 | €0 |
General table | 3 | > €1,500 y ≤ €1,700 | €960.78 | €294 | €0 | €0 | €960.78 | €294 | €0 | €0 | €960.78 | €294 | €0 | €0 |
General table | 4 | > €1,700 y ≤ €1,850 | €1,013.07 | €310 | -€16 | -€192 | €1,045.75 | €320 | -€26 | -€312 | €1,143.79 | €350 | -€56 | -€672 |
General table | 5 | > €1,850 y ≤ €2,030 | €1,029.41 | €315 | -€21 | -€252 | €1,062.09 | €325 | -€31 | -€372 | €1,209.15 | €370 | -€76 | -€912 |
General table | 6 | > €2,030 y ≤ €2,330 | €1,045.75 | €320 | -€26 | -€312 | €1,078.43 | €330 | -€36 | -€432 | €1,274.51 | €390 | -€96 | -€1,152 |
General table | 7 | > €2,330 y ≤ €2,760 | €1,078.43 | €330 | -€36 | -€432 | €1,111.11 | €340 | -€46 | -€552 | €1,356.21 | €415 | -€121 | -€1,452 |
General table | 8 | > €2,760 y ≤ €3,190 | €1,143.79 | €350 | -€56 | -€672 | €1,176.47 | €360 | -€66 | -€792 | €1,437.91 | €440 | -€146 | -€1,752 |
General table | 9 | > €3,190 y ≤ €3,620 | €1,209.15 | €370 | -€76 | -€912 | €1,241.83 | €380 | -€86 | -€1,032 | €1,519.61 | €465 | -€171 | -€2,052 |
General table | 10 | > €3,620 y ≤ €4,050 | €1,274.51 | €390 | -€96 | -€1,152 | €1,307.19 | €400 | -€106 | -€1,272 | €1,601.31 | €490 | -€196 | -€2,352 |
General table | 11 | > €4,050 y ≤ €6,000 | €1,372.55 | €420 | -€126 | -€1,512 | €1,454.25 | €445 | -€151 | -€1,812 | €1,732.03 | €530 | -€236 | -€2,832 |
General table | 12 | > €6,000 | €1,633.99 | €500 | -€206 | -€2,472 | €1,732.03 | €530 | -€236 | -€2,832 | €1,928.10 | €590 | -€296 | -€3,552 |