Self-employed contribution in 2026 for lawyers: official brackets, base changes and regularisation
Order PJC/297/2026 set the contribution bases for the self-employed for this year in March, with effect from 1 January. We explain the brackets, the calendar for changing base and regularisation, with the lawyer who practises on their own in mind.
Since 2023, self-employed workers pay contributions according to their actual net earnings. The system was introduced by Royal Decree-law 13/2022 and each year the contribution order sets out the figures. For 2026 it is Order PJC/297/2026 of 30 March, published in the BOE on 31 March with effect from 1 January.
For a lawyer who practises on their own account, with income that often varies from one month to the next, understanding the system avoids surprises. These are the key points.
How the base is chosen
On registering, the self-employed person estimates the monthly average of their net earnings for the year and chooses a contribution base within the corresponding bracket. That base is provisional: the following year, the General Treasury of Social Security regularises it with the data the Tax Agency sends it.
Net earnings are calculated, under direct estimation, by adding the holder's Social Security contributions to the taxable earnings. A deduction for general expenses of 7% is applied to that amount. For partners of capital or employee-owned companies with at least 90 days registered in the year, the deduction is 3%.
The 2026 brackets
Article 18 of Order PJC/297/2026 sets out a reduced table and a general table. Figures in euros per month:
| Bracket | Monthly net earnings | Minimum base | Maximum base |
|---|---|---|---|
| Reduced 1 | Up to 670 | 653.59 | 718.94 |
| Reduced 2 | Over 670 and up to 900 | 718.95 | 900.00 |
| Reduced 3 | Over 900 and under 1,166.70 | 849.67 | 1,166.70 |
| General 1 | From 1,166.70 to 1,300 | 950.98 | 1,300.00 |
| General 2 | Over 1,300 and up to 1,500 | 960.78 | 1,500.00 |
| General 3 | Over 1,500 and up to 1,700 | 960.78 | 1,700.00 |
| General 4 | Over 1,700 and up to 1,850 | 1,143.79 | 1,850.00 |
| General 5 | Over 1,850 and up to 2,030 | 1,209.15 | 2,030.00 |
| General 6 | Over 2,030 and up to 2,330 | 1,274.51 | 2,330.00 |
| General 7 | Over 2,330 and up to 2,760 | 1,356.21 | 2,760.00 |
| General 8 | Over 2,760 and up to 3,190 | 1,437.91 | 3,190.00 |
| General 9 | Over 3,190 and up to 3,620 | 1,519.61 | 3,620.00 |
| General 10 | Over 3,620 and up to 4,050 | 1,601.31 | 4,050.00 |
| General 11 | Over 4,050 and up to 6,000 | 1,732.03 | 5,101.20 |
| General 12 | Over 6,000 | 1,928.10 | 5,101.20 |
The maximum contribution base for all self-employed workers is 5,101.20 euros per month, regardless of their earnings.
Contribution rates
Under the same order, the following rates apply to the chosen base: 28.30% for common contingencies, 1.30% for occupational contingencies and 0.90% for the Intergenerational Equity Mechanism (MEI), in addition to the contributions for cessation of activity and vocational training.
The calendar for changing base
The base can be changed up to six times a year through the "Contribution base and earnings" service of Importass. The effective date depends on when it is requested:
| Request | Effective from |
|---|---|
| 1 January to 28 or 29 February | 1 March |
| 1 March to 30 April | 1 May |
| 1 May to 30 June | 1 July |
| 1 July to 31 August | 1 September |
| 1 September to 31 October | 1 November |
| 1 November to 31 December | 1 January of the following year |
In practice, anyone who sees at this point in the year that their earnings will be far from what was forecast can still request a change until 31 October to take effect on 1 November.
Regularisation: refunds and payments
Regularisation is carried out by the Treasury ex officio, without the self-employed person having to request it, when it receives the final earnings from the tax authority.
- If too much was paid, the refund is paid automatically, without interest, before 30 April.
- If too little was paid, the difference must be paid by the last day of the month following notification. If it is not paid on time, a 10% surcharge applies if paid in the month after the due date, or 20% if paid later.
That is why it is worth keeping a cash reserve in years when billing grows more than expected.
Flat rate for new registrations
Anyone registering for the first time, or who has not been registered during the periods the rule requires, can pay a reduced contribution of 80 euros a month for the first 12 months, plus the MEI. It can be extended for another 12 months if earnings are below the minimum wage and this is proven. For people with disabilities or victims of gender-based violence or terrorism, the initial duration is 24 months.
If you do not contribute to the RETA
This table refers to the Social Security self-employed scheme. If your social protection is arranged in another way, its contribution and benefit rules are different. Before deciding or changing systems, compare the coverage with an adviser and with the official information of each body, and consult your bar association.
Three practical tips
- Review your earnings every quarter, in step with tax returns.
- Adjust the base in time if your forecast clearly changes: the next deadline closes on 31 October.
- Set aside a reserve for a possible regularisation.
This article is informational and does not replace professional advice. More guides in the Solo and small-firm lawyers section, such as the one on Verifactu and the new 2027 deadlines. If you work in a firm as an employee, your scheme is different: we explain it in the guide to the special employment relationship of lawyers.
Fuentes
- Orden PJC/297/2026, de 30 de marzo, normas de cotización para 2026 (BOE-A-2026-7296). Accessed 18 October 2026.
- Real Decreto-ley 13/2022, nuevo sistema de cotización de los autónomos (BOE-A-2022-12482). Accessed 18 October 2026.
- Seguridad Social. Guía práctica de trabajo autónomo (Importass). Accessed 18 October 2026.
The specific data in this article come from the official sources cited.
