Social Security for autónomos 2026: how RETA works
Updated: May 2026.
Social Security for autónomos in 2026 is a monthly contribution to the RETA scheme, calculated against your real net profit through 15 brackets, ranging from €88.64/month under tarifa plana to €607.31/month at the top tier. It funds your healthcare, pension, sick leave, parental leave, and the autónomo equivalent of unemployment (cese de actividad). This article covers what RETA actually means, who pays, the 2026 numbers, what your money buys, and where most freelancers get the bracket choice wrong.
What RETA means
RETA stands for Régimen Especial de Trabajadores Autónomos, the special Social Security scheme for self-employed workers under Real Decreto 2530/1970, modernised by Real Decreto-ley 13/2022 and continued under RDL 16/2025 for 2026.
When you alta as autónomo, you file Modelo TA.0521 in the Importass portal (portal.seg-social.gob.es). From the alta date your monthly cuota is direct-debited from the IBAN you provide. There is no employer contribution; you pay both halves yourself. Source: Tesorería General de la Seguridad Social.
Why it matters
The cuota is the biggest fixed cost most autónomos have, and the choice of bracket determines two things at once:
Today's cash flow: the difference between the lowest and highest bracket is over €400/month, or €4,800/year.
Tomorrow's pension and benefits: your retirement pension, sick-leave pay, and maternity pay are all calculated on the regulatory base you've been declaring. A low base now equals low payouts later.
The most common mistake is picking the lowest bracket on autopilot. It saves money for the first six months, then the autumn cuota regularización against your real Renta declaration arrives and back-bills the difference, plus the pension calculation hits a multi-year low.
How the cuota is calculated in 2026
Since 2023, Spain calculates the autónomo Social Security fee on real net profit (rendimiento neto computable), not on a freely chosen base. The mechanics:
You forecast your year's net profit (income minus deductible expenses) and pick the bracket that matches.
You can change brackets up to six times a year (March, May, July, September, November, January).
At year-end, TGSS regularises against your actual Renta declaration. If you under-paid, you owe the difference. If you over-paid, you get a refund.
The MEI surcharge (Mecanismo de Equidad Intergeneracional) adds 0.9% to all brackets in 2026, up from 0.8% in 2025.
2026 brackets and monthly cuota
For 2026, RDL 16/2025 froze the originally-scheduled increase, so brackets stay at the 2025 base rates. Only the MEI moved (0.8% to 0.9%):
≤ €670/mo profit: €205.88/mo
€670 to €900: €226.47/mo
€900 to €1,166.70: €267.64/mo
€1,166.70 to €1,300: €299.64/mo
€1,300 to €1,500: €302.64/mo
€1,500 to €1,700: €302.64/mo
€1,700 to €1,850: €319.12/mo
€1,850 to €2,030: €324.26/mo
€2,030 to €2,330: €329.41/mo
€2,330 to €2,760: €349.98/mo
€2,760 to €3,190: €380.85/mo
€3,190 to €3,620: €401.43/mo
€3,620 to €4,050: €432.29/mo
€4,050 to €6,000: €514.61/mo
Above €6,000: €607.31/mo
Tarifa plana: €88.64 in year one
New autónomos pay a flat €80 base + 0.9% MEI = €88.64/month for the first 12 months under Ley 31/2022, continued under RDL 16/2025. Conditions:
No alta in RETA in the previous 2 years (3 years if you've previously used tarifa plana).
No outstanding debts with AEAT or TGSS.
Regional cuota cero programs in Madrid, Andalucía, La Rioja, Extremadura, Baleares, Galicia, Murcia, Canarias, and Castilla-La Mancha may refund part or all of the €88.64 on top.
Tarifa plana extends a second 12 months if your year-2 net income is below the SMI 2026 (€1,184/mo).
What your cuota covers
Healthcare: full access to the Sistema Nacional de Salud from day one of alta, including specialists, prescriptions at SNS rates, and hospitalisation.
Retirement pension: calculated on the average regulatory base of your last 25 years of contributions (rising to 29 years on a sliding scale through 2037 under Real Decreto-ley 2/2023).
Incapacidad Temporal (sick leave): 60% of your declared base from day 4 to day 20, 75% from day 21. You need 180 contributing days in the last 5 years for common illness.
Maternity / paternity: 16 weeks at 100% of your declared base for each parent.
Cese de actividad: the autónomo equivalent of paro, requiring at least 12 contributing months. Pay-out is shorter than the employee paro.
Permanent disability: different grades (parcial, total, absoluta, gran invalidez) with payouts proportional to the contributing base.
Survivor benefits: for spouse and dependent children if you die.
Autónomos societarios pay more
If you're the administrator or majority shareholder of an SL or SA, you're an autónomo societario and your minimum contribution base is set higher than for regular autónomos.
For 2026, the autónomo societario minimum base sits around €1,000-€1,100/month, generating a minimum cuota of approximately €310-€345/month.
Tarifa plana does apply to autónomos societarios under the 2023 reform, but with reduced flexibility on which base they can choose afterwards.
The reform clarified that company directors with significant control (≥25% stake or family ownership ≥50%) must alta in RETA, not in the General Régimen.
RETA vs General Régimen
Two different Social Security schemes, two very different deals:
RETA (autónomo): you pick the bracket, pay both halves, get healthcare and pension proportional to what you've declared.
General Régimen (employee): employer pays ~30% on top of your gross. You pay ~6.35%. Coverage is automatic, broader (paro from day one, full sick leave with employer top-ups), and the regulatory base is your full salary.
For the same gross income, an employee accrues a higher pension faster. RETA's flexibility is its advantage when income is volatile or low; the General Régimen's coverage is its advantage when income is stable. Full breakdown: autónomo vs employee 2026.
A real example
You alta in March 2026 as a freelance consultant. Year 1 you forecast €1,800/mo net profit. Tarifa plana applies: €88.64/mo for the first 12 months.
March 2027 the tarifa plana ends. You forecast €2,200/mo net profit and pick bracket 9 (€329.41/mo). Halfway through the year a big project comes in and you're tracking €3,500/mo. You log into Importass in July and bump to bracket 12 (€401.43/mo).
December 2027 closes with €36,000 of net profit, averaging €3,000/mo. In autumn 2028, after your Renta is filed, TGSS regularises. You actually belonged in bracket 11 (€380.85/mo) on average. They credit you the small difference. Healthy outcome, no surprise bill.
FAQ
How much does an autónomo pay in 2026? €88.64/month under tarifa plana for year 1; €205.88 to €607.31/month from year 2 depending on real net profit.
What is the tarifa plana? A reduced flat rate of €88.64/month for new autónomos for 12 months, extendable for a second year if year-2 net income is below SMI.
Can I change my bracket mid-year? Yes, up to six times a year (March, May, July, September, November, January) via the Importass portal.
What does the cuota cover? Healthcare, retirement pension, sick leave, maternity/paternity, cese de actividad (autónomo paro equivalent), permanent disability, and survivor benefits.
Do autónomos societarios pay more? Yes. The minimum base is higher; the minimum cuota lands around €310-€345/month.
What happens if I forecast wrong? Nothing immediate. At year-end, TGSS regularises against your real Renta and either refunds or charges the difference.
Is there a maximum cuota? Yes. €607.31/month is the top bracket cuota for 2026, regardless of how much you earn above €6,000/month profit.
Where renn fits
renn handles the RETA alta, the bracket choice based on your real activity forecast, the mid-year adjustments through Importass, and the autumn regularización. We also coordinate with your Modelo 036 dates so your tarifa plana election is never lost on a date conflict. If your case looks like an autónomo societario or a transition to SL, we run the numbers before you commit.
