# Self-Employed Quota Calculator 2026: Guide to the New System
Being self-employed in Spain means facing one of the most dynamic and sometimes confusing tasks: Social Security contributions. Since the new system based on real net income came into force, the concept of a "fixed quota" has disappeared, replaced by a progressive model.# How Does the New RETA Contribution System Work?
Until 2023, every self-employed worker could freely choose their contribution base, which led most to contribute at the minimum. The reform aims to ensure higher earners contribute more, while those with lower incomes see their monthly burden reduced.The system is based on net income tiers. This means your quota does not depend on your gross income (turnover), but on what you actually keep "clean" after deducting professional expenses and applying an additional general expenses deduction.# Key Changes for 2026: The MEI Factor
The year 2026 marks the consolidation of the second phase of the reform. One of the most critical updates is the increase of the Intergenerational Equity Mechanism (MEI).- MEI Increase: For 2026, the MEI rises to 0.9%, representing a slight increase in the contribution compared to 2025 for all tiers.
- Tier Review: Net income tiers are maintained, but the minimum and maximum contributions of each range are adjusted to converge with the real income contribution system.
- Annual Reconciliation: At year end, Social Security will cross-reference data with the Tax Agency. If you overpaid or underpaid based on actual profits, a refund or claim will be issued.
# How to Calculate Your Monthly Net Income
To use our calculator accurately, it is vital to understand which figure to enter. The formula applied by Social Security is:The General Expenses Deduction is 7% for individual self-employed workers and 3% for company directors.Net Income = (Gross Income - Deductible Expenses) / (1 - General Expenses Deduction)
Example calculation 2026
- Turnover: €4,000 / Expenses: €1,000
- Profit margin: €3,000
- General deduction (7%): €210
- Computable net income: €2,790
- Estimated 2026 quota: Tier 8, approx. €350 + MEI adjustment.
# Advantages of the Progressive System
- Better social protection: By contributing based on more realistic bases, benefits for temporary disability, maternity, paternity and especially retirement will be significantly higher.
- Full flexibility: You can change your contribution base up to 6 times a year. If you anticipate a drastic drop in income, you can move to a lower tier to avoid cash flow strain.
- €80 Flat Rate: Maintained for new entrepreneurs in the first year, allowing a start with controlled fixed costs.
# Company Director vs. Individual Self-Employed
The company director (with an SL company) has a slightly higher minimum contribution base and the general expenses deduction is lower (3%). This is because the law considers that shareholder control gives them a different position relative to market risks. Pro Tip: If your net income varies a lot month to month, try to position yourself in a prudent intermediate tier. The subsequent reconciliation is inevitable, but this way you will avoid unexpected payments of thousands of euros when the Social Security "bill" arrives at year end.
# What does your monthly quota include?
- Common Contingencies (28.30%): Covers absences due to common illness or non-work accidents.
- Professional Contingencies (1.30%): Work accidents and occupational diseases.
- Cessation of Activity (0.90%): The self-employed "unemployment" benefit.
- Professional Training (0.10%): Access to courses and training.
- MEI (0.90% in 2026): Fund to guarantee pension sustainability.