The contribution base is the salary of reference that is used to calculate future benefits such as maternity/paternity, off-sick or pension, as well as the amount to contribute. It can be choose within certain limits.
As a general rule persons in the Autonomo Contribution System pays in contribution 30.6% of their contribution base.
Other benefits are calculated as a percentage of the average contribution base in a period , depending on the type of benefit.
From 2023 one cannot freely choose the contribution base , as it was before, but it is linked to the actual salary. For a given salary , one can choose within certain range, allowing those who would like so to increase their benefits.
For this reason, choosing the appropriate base wage, and paying accordingly, deserves some thoughts.