Orden PJC/297/2026 published the 2026 contribution tables for self-employed workers. The income-based system introduced in 2023 continues: workers select a contribution base within the band matching forecast net returns and Social Security later regularises it against actual returns. For 2026 the reduced table starts at net returns of up to EUR670 per month with a minimum contribution base of EUR653.59; the general maximum base is EUR5,101.20 per month. A contribution base is not the monthly fee itself.
Self-employed people registered in the RETA system, including some international remote workers and founders.