* Autonomos in Spain are obliged to pay social security contributions from the first day of the month in which they start their business in Spain.
* The obligation continues so long as the worker carries out their activity.
* The obligation to pay ceases the last day of the month in which the worker no longer carries out their activity.

Payment of Autonomo contributions

Autonomo workers are responsible for paying their social contributions.

The payment of the quota for the month must be paid within the month either in the Oficinas Recaudoras or via bank transfer.

Charges for late payment of Autonomo social security contributions.

* Payment within two months of the due date: 5%
* Payment after the two months: 20%

Contribution Rates for Autonomos in Spain

From the 1st of January 2007 autonomo workers aged 50 or less can choose their contribution rate from a minimum of 801.30€ to a maximum of 2996.10€.

To your chosen base rate the contribution obligation is set at 29.8% or, 26.5% if you opt not to select temporary incapacity protection.

* Minimum contribution with temporary incapacity cover 801.30€ * 29.8% = 238.79€/month.
* Minimum contribution without temporary incapacity cover 801.30€ * 26.5% = 212.34€/month.

* Workers over 50 have a minimum contribution of 837.60€ and a maximum of 1,560.90€
* Workers under 30 or women over 45 have a minimum contribution base of 665.70€ and a maximum of 2,996.10€, applying the same percentages of 29.8% and 26.5%.

There are other contribution rates for more details of how they may affect you speak to your gestor or accountant.

Spain Gestor