Update — September 2026. For the avoidance of doubt, the rates for self-insured people have not changed since this was written. They are 27.8% of the declared insurable income — 19.8% pension and 8% health — or 31.3% if you opt into sickness and maternity cover. What did change is the base: since 1 August 2026 the minimum monthly insurable income is EUR 620.20 (it was EUR 550.66 earlier in 2026), so the minimum monthly contribution is about EUR 172 without the optional cover and about EUR 194 with it. The maximum base is EUR 2,300. See the freelancer tax calculator for your own figure.
As of February 2025, the contribution rates for self-employed individuals will undergo important adjustments in line with changes to the national social security system. This update aims to ensure fairer contributions and better coverage for those working independently. Self-employed individuals will need to carefully review their contributions to stay compliant with new regulations and avoid any potential penalties.
The new rates will reflect an increase in the minimum social security contributions, which may impact the overall cost for self-employed workers. However, these changes are designed to provide more benefits in terms of health insurance and pension plans, ultimately benefiting workers in the long term. Understanding these adjustments is crucial for anyone who is self-employed to ensure financial stability and future security.