The contribution of an individual entrepreneur and a limited liability entrepreneur are similar, since both contribute through the Special Regime for Self-Employed Workers (RETA). This follows from the official publication published by the General Directorate of Industry and Small and Medium Enterprises.
Once the employer registers with the RETA, they can choose the contribution base they want as long as it is between the minimum and maximum required by law.
When choosing the contribution base must be borne in mind that the minimum base of 960.60 euros is now, while the maximum of 4139.40 euros. In that sense, the guide points out that when you have 47 years or less is the entrepreneur himself who can choose the contribution base he wants.
47 years or older
However, when they are 47 years old or older, in the event that the contribution base is less than 2,077.80 euros, they will not be able to choose a base higher than 2,113.20 euros per month. The only caveat is to request a higher base before June 30 of this year. A higher base could also be requested in the event that the self-employed person dies and their spouse has to take over the business at 47 years of age.
When they are 48 years old, the contribution base will be between 1,035.90 and 2,113.20 euros per month. In this case there is also a caveat and that is that when the self-employed person dies and the spouse has to take over the business at 45 years of age or older, their contribution base could be between 960.60 and 2,113.20 euros per month.
In the event that the professional had contributed more than five years before turning 50 and his last contribution base had been less than or equal to 2,077.80 euros per month, he could contribute between 960.60 and 2,113.20 euros monthly. For its part, if the base had been greater than 2,077.80 euros, it would have to contribute for a base between 960.60 euros and the amount of the last contribution base, adding 1.7%. To do this, the maximum contribution base would have to be set as a ceiling.