From 1 January 2023, the new contribution system for self-employed workers will come into force. Its main feature is that contributions will be based on actual income, but... How can I know my actual income for 2023 when the year has only just begun?

---

However, before we get to that point, let's look at the monthly payments that the self-employed worker must face, which as you will notice, will increase year after year until 2025.

In short, from January 1, 2023, the self-employed worker must select one of the 15 brackets of net monthly yields and thus pay the estimated contribution that corresponds to them. Furthermore, throughout the year, it is possible to change this estimation up to six times. Although the important thing is that when the year ends, the self-employed worker must regularize their contributions, paying back or claiming back, in case of having made an error with the estimation of their net yields.

Finally, it is important to understand how net monthly yields are calculated if you are already self-employed under the direct estimation regime, the formula for which is as follows:

Annual Net Yields + Self-Employed Contributions – 7% Deduction for Generic Expenses

If you are a corporate self-employed worker (autónomo societario), the formula changes as follows:

Monetary or In-Kind Corporate Yields + Corporate Earned Income + Annual Net Yields from Own Activity + Partner Yields + Self-Employed Contributions – 3% Deduction

There are many nuances to take into account in addition to what has been mentioned, as well as doubts that have not yet been resolved by the State administrative bodies, but from Nomaspapel, we will inform our clients of any doubts that may arise in this regard.