{"id":11005,"date":"2022-10-24T10:13:37","date_gmt":"2022-10-24T10:13:37","guid":{"rendered":"https:\/\/asesoriafenix.com\/reduced-self-employed-quota-the-end-of-the-flat-rate\/"},"modified":"2026-03-11T09:38:07","modified_gmt":"2026-03-11T09:38:07","slug":"reduced-self-employed-quota-the-end-of-the-flat-rate","status":"publish","type":"post","link":"https:\/\/asesoriafenix.com\/en\/reduced-self-employed-quota-the-end-of-the-flat-rate\/","title":{"rendered":"REDUCED SELF-EMPLOYED QUOTA. The end of the “flat rate”."},"content":{"rendered":"\t\t
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In 2023, the flat rate will disappear and <\/strong>the reduced self-employed quota <\/b> will come into force . <\/b>
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What is more interesting: to become self-employed before the end of 2022<\/strong>? or to do it better in 2023<\/strong>? <\/p>\n

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Well, I hate to say it…but, it depends<\/strong>.<\/p>\n

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Whether you are thinking of registering <\/strong>your activity before the end of 2022<\/strong>, or if your intention is to do so from 2023<\/strong>, this post is of interest to you! I will explain the differences, especially economic,<\/strong> and what are the implications of this new regulation.<\/strong> <\/p>\n

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Be on the lookout,<\/strong> as these differences<\/strong> can mean savings<\/strong>… or, on the contrary, higher costs.<\/strong><\/p>\n

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The Social Security contribution rebate, also known as Flat Rate<\/strong>,<\/span> will disappear at the end of 2022<\/strong>, and the self-employed who have applied for it before December 31, 2022<\/strong>, will not be able to benefit <\/strong>from the Reduced Rate (<\/strong>reduced self-employed quota)<\/span>, which is economically more profitable for those entrepreneurs whose <\/span>net income does not exceed the SMI.<\/strong><\/p>\n

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There is no Waiver option. However, the conditions will be respected and will continue to be subject to it. <\/p>\n

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From 2023<\/strong>, for new entrepreneurs (or those who resume an activity), will enter into force the reduced self-employed quota<\/strong>, which is a new bonus and consists of paying \u20ac 80<\/strong> fixed for two years<\/strong>, provided that during the second year, the income of the self-employed does not exceed the current SMI (<\/strong> currently at \u20ac 1000\/month with 14 annual payments). If this is the case (exceeding the SMI in the second year), you will have to pay the corresponding contribution<\/strong> according to your actual income<\/strong> during this second year. <\/p>\n

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The 80\u20ac fee <\/strong>is applicable without this requirement<\/strong> for the first year<\/strong> only !<\/strong><\/p>\n

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Looking at it with numbers, the Reduced Rate (<\/strong> 80 fixed for 24 months: Total 1.920\u20ac<\/strong>) is more economical<\/strong> compared to the current Flat Rate<\/strong>, which is progressive (69\u20ac for 12 months, 147\u20ac for 6 months and 205,8\u20ac for 6 months: Total 2.944,8\u20ac<\/strong>) for those whose net income<\/strong> during the second year of activity does not exceed the SMI<\/strong>.<\/p>\n

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The difference is approx. 1.025\u20ac. <\/strong><\/p>\n

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If during the second year the SMI is exceeded<\/strong>, the situation is just the opposite<\/strong>, the amount would even be exceeded. There would be no savings whatsoever<\/strong> in terms of the cost of the Social Security contribution during the second year, and during the first year it would<\/strong> even be a little more expensive<\/strong> (\u20ac132). That is to say, approximately \u20ac1,157 would be lost as a bonus<\/strong>, increasing the expense by the same amount. <\/p>\n

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TWO VERY IMPORTANT ASPECTS:<\/strong><\/p>\n

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