Social Security does not use your income-tax net figure as it stands: it adds back the contributions you paid and then removes 7% for generic expenses (3% for company-director autónomos), under article 308 of the Social Security Act. That adjusted figure picks the bracket. Leave the base at 0 and the calculator applies the bracket minimum, which is what most people choose.
| Monthly computable income | €1,860.00 |
| Income bracket | General table, bracket 5 |
| Bracket minimum and maximum base | €1,209.15 – €2,030.00 |
| Contribution base applied | €1,209.15 |
| Common contingencies (28.30%) | €342.19 |
| Occupational contingencies (1.30%) | €15.72 |
| Cessation of activity (0.90%) | €10.88 |
| Vocational training (0.10%) | €1.21 |
| Intergenerational equity mechanism (MEI) (0.90%) | €10.88 |
| Total monthly contribution | €380.88 |
€140.00 of generic expenses was removed from the figure you entered before the bracket was chosen, as article 308 of the Social Security Act requires.
Educational estimate using the 2026 tables and rates (Orden PJC/297/2026). The base you choose during the year is provisional: Social Security reconciles it the following year against the income the tax authority reports. It excludes the reduced flat rate for newly registered autónomos and any regional discounts.
Spanish Self-Employed Contribution Calculator by Calculadora Capital