100% deductible!
Your social contributions are directly linked to your self-employed status. It is an obligation and it protects you 🛡️. Contributions open up social rights around family, illness, maternity… No wonder they are 100% deductible.
Who do you pay these contributions to? It is the INASTI that collects contributions from the self-employed, just as the ONSS does for employees. However, it is possible to register with another social insurance fund, which acts as an intermediary to the INASTI (the main fund): UCM, Acerta, Group S, Avixi, Liantis, Partena, Xerius, Zenito, Securex... Each fund, including INASTI, charges management fees on these contributions. The least expensive in 2023 is Xerius, with management fees amounting to 3.05% of contributions.
Contributions represent a % of my taxable income, but what exactly does that mean? If you are self-employed as a natural person: income - expenses - social contributions paid during the year. If you are a company director: remuneration - social contributions paid privately during the year:
For the year 2025:
20.5% up to €73,447.52
14.16% on the bracket from €73,447.52 to €108,238.40
0% on the portion exceeding €108,238.40
With a minimum of €871.71/quarter for a primary self-employed person and €99.38/quarter for a self-employed person with a complementary business activity*.
(*) For the self-employed person with a complementary business activity, the rates are identical but, below €1,881.76, no social contributions are due.
💡 Deductible social contributions are exclusively those paid before 31/12 of the income year. There is no question of making a payment in early January for the previous year. Make sure to plan your payments in advance.