Your social contributions are directly linked to your self-employed status. They're a legal obligation — and they protect you 🛡️. Contributions open up social rights around family, illness, maternity… No surprise they're 100% deductible.

Who do you pay these contributions to? It's INASTI that collects contributions from the self-employed, just as the ONSS does for employees. However, you can register with another social insurance fund, which acts as an intermediary for INASTI (the main fund): UCM, Acerta, Group S, Avixi, Liantis, Partena, Xerius, Zenito, Securex… Each fund, including INASTI, charges management fees on these contributions. These fees vary from one fund to another.

Contributions represent a % of my taxable income — but what exactly does that mean? If you're self-employed as a natural person: income - expenses - social contributions paid during the year. If you're a company director: salary - social contributions paid privately during the year:

For the year 2026:

With a minimum of €890.42/quarter for a primary self-employed person and €98.51/quarter for a self-employed person with a complementary business activity*.

(*) For self-employed people with a complementary business activity, the rates are the same but, below €1,922.16, no social contributions are due.

These amounts (minimums, ceilings and brackets) are indexed each year. Even if your income doesn't change, your quarterly contribution may increase slightly from one year to the next.

💡 The only deductible social contributions are those paid before 31/12 of the income year. You can't make a payment in early January and count it for the previous year. Make sure to plan your payments in advance.