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: info@limitconsulting.com : +34 951 087 937
Limit ConsultingLimit Consulting Limit ConsultingLimit Consulting
  • Starting a Business
  • Tax
  • Social Security
  • Employing

What is the contribution base?

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.


File 2024 Income Tax Return



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