Self-Employed Quota Calculator 2026

How the real-earnings contribution system works

Royal Decree-Law 13/2022 replaced the old model, in which each self-employed worker chose their own contribution base, with a progressive system based on the net earnings of the business. It set up a table of 15 bands: three reduced bands for earnings below the minimum wage and twelve general bands for everyone else. Each band has a minimum and a maximum base, and the contribution is the result of applying the current contribution rate to the base chosen within the band.

The system is being phased in gradually, with full implementation due by 2032 at the latest. The bases for each band are updated periodically through the annual contribution rules, so it is always worth checking the official table for the current year against the estimate given by any simulator.

How net earnings and the contribution are calculated

The starting point is the net earnings of the business, that is, income minus deductible expenses, calculated on the same basis as for personal income tax (IRPF) but without deducting the self-employed contribution itself. A general expenses deduction of 7%, or 3% for self-employed company directors and shareholders, is then applied, and the result is computable earnings. The calculator follows these steps:

The contribution it shows is the one for the band's minimum base, at the 2026 contribution rate of 31.5%, which already includes the 0.9% Intergenerational Equity Mechanism. It also shows the band's maximum contribution, because you can choose any base between the minimum and the maximum. If you tick the company director option, the minimum base never falls below €1,424.40 a month.

• It subtracts the estimated deductible expenses, excluding the self-employed contribution, from the expected gross annual income.
• It applies the 7% general expenses deduction (3% for company directors and shareholders) to obtain annual computable earnings.
• It divides the result by 12 to obtain monthly computable earnings.
• It finds the band for that monthly amount: up to €670, €670 to €900, €900 to €1,166.70, €1,166.70 to €1,300, €1,300 to €1,500, €1,500 to €1,700, €1,700 to €1,850, €1,850 to €2,030, €2,030 to €2,330, €2,330 to €2,760, €2,760 to €3,190, €3,190 to €3,620, €3,620 to €4,050, €4,050 to €6,000 and over €6,000.
• It shows the band's minimum and maximum bases, assigns the monthly contribution at the minimum base, or the flat rate where it applies, and multiplies it by 12 to give the annual cost.
• It subtracts the annual contribution from net earnings to approximate the IRPF base, since self-employed contributions are a deductible expense.

Worked example

A graphic designer expects to invoice €24,000 over the year and to incur €5,000 of deductible expenses on equipment, software, coworking fees and professional advice. Their annual net earnings are €19,000; after the 7% general expenses deduction (€1,330), computable earnings come to €17,670, or €1,472.50 a month.

That amount falls within the general band from €1,300 to €1,500 a month, the fifth in the table, with bases between €960.78 and €1,500. The contribution at the minimum base is €302.65 a month, €3,631.80 a year, and subtracting it from net earnings leaves an approximate IRPF base of €15,368.20. Without the 7% deduction they would have fallen into the sixth band, which shows why it matters.

If the same professional were in their first year of trading and entitled to the flat rate, they would pay €80 a month for the first twelve months, or €960 for the year, regardless of their earnings. They could not, however, extend it into the second year, because their computable earnings exceed the annual minimum wage of €17,094, so they would go back to paying their band's contribution.

Flat rate, year-end adjustment and changing bands

People registering for the first time, or who have not been registered as self-employed in the previous two years (three if they have already benefited from this reduction), can apply a reduced contribution of €80 a month for the first 12 months. The reduction can be extended for a further 12 months if expected net earnings for the second year are below the national minimum wage, and the extension must be expressly requested. More favourable terms exist in specific cases, such as disability or victims of gender-based violence, and some regional governments offer additional support.

The contribution paid during the year is provisional. When you register you choose a band based on your expected earnings and, once the Tax Agency reports your actual earnings to the General Treasury of the Social Security, an adjustment is made: if you paid less than you should have, you will have to pay the difference; if you paid too much, it will be refunded.

To keep your contributions in line with how the business is doing, you can change band up to six times a year through the Import@ss portal. The change takes effect at the start of the following two-month period: if you apply in January or February it applies from 1 March, in March or April from 1 May, and so on.

Common mistakes

The new system requires more attention than the old one. These are the errors that most often lead to unexpected adjustments:

• Confusing turnover with earnings: the contribution depends on what is left after expenses, not on total invoicing.
• Not updating the band when income rises or falls significantly, which leads to large differences when the adjustment arrives.
• Always choosing the lowest band to pay less: the difference will be claimed anyway and, in the meantime, a lower base reduces cover for sick leave or loss of business.
• Forgetting to request the flat-rate extension in time when the conditions are met.
• For company directors and shareholders, overlooking that the pay and other income they receive from the company is taken into account, and that a specific minimum contribution base applies to them.