How the bracket system works
The real-income contribution system divides self-employed workers into fifteen brackets based on expected annual net income. When you register you choose the contribution base for the bracket that matches what you expect to earn, and your quota comes from that base.
The monthly quota runs from just over 200 euros in the lowest bracket to around 607 in the highest, with intermediate quotas between 230 and 400 euros. The bracket is not permanent: it can be adjusted when income changes.
Brackets and rates 2026
The official table matches each income bracket with the contribution bases and the rate for the year. Your exact quota depends on the base you choose within your bracket.
Key points
- Lowest bracket, reduced earnings: contribution of around 205 euros per month
- Intermediate brackets: between 230 and 400 euros per month
- Highest bracket: up to around 607 euros per month
- Flat rate for new self-employed workers: 80 euros per month in the first year
What the quota covers
The quota covers common contingencies, healthcare, sick leave for illness or accident, cessation of activity and vocational training. Unlike salaried workers, the self-employed have no separate employer contribution: the quota covers everything.
The quota also counts towards retirement: the chosen base determines your future pension. Always contributing at the minimum base leaves a minimum pension.
The flat rate: 80 euros for the first year
Anyone registering as a new self-employed worker, or who has not been registered in the previous two years, pays 80 euros a month for the first year. The reduced rate can extend to a second year in some cases, such as low turnover.
The flat rate does not change the coverage: it is a reduced quota with the same right to benefits as the other brackets.
The annual adjustment
Every year the Social Security compares the base you contributed on with the real net income you declared to the tax office. If you contributed too little, you are asked for the difference; if too much, it is returned.
The adjustment is what makes the system fair: those who earned more than expected pay more, and those who over-contributed get their money back. Review it when it arrives and keep your income records for the year.
