If the minimum bases are maintained, the ordinary contribution for self-employed individuals in Andalusia could start at €206.53 per month in 2027. The Government has yet to approve the final contribution tables.
Self-employed individuals in Andalusia could pay a minimum contribution of €206.53 per month in 2027 if current bases are maintained, according to an analysis by andaluciainforma.es based on a report from the BBVA Pension Institute published on 14 October. The estimate includes the increase in the Intergenerational Equity Mechanism (MEI), but the Government has not yet approved the final contribution tables for 2027.
In Andalusia, there are 605,258 self-employed individuals affiliated with the Special Regime for Self-Employed Workers as of the end of September 2026, according to the Ministry of Employment, Business and Self-Employment. This is 15,243 more than a year earlier, a growth of 2.6%. The Institute of Statistics and Cartography of Andalusia indicates that this group accounts for 16.9% of the labour affiliations in the region, reaching 19.1% in Almería and Granada.
The system has 15 income brackets, and each self-employed individual chooses a base within their corresponding bracket. The minimum bases for 2026 are the same as in 2025. The proposed increase in contributions for the period 2026-2028 did not succeed, so the BBVA Pension Institute considers it likely that these bases will not increase in 2027 either. The total expected rate is 31.6%.
With the current minimum bases, a professional in Seville with net earnings of €1,500 per month would have an estimated contribution of €303.61. A self-employed individual in Málaga with €2,000 would pay €382.09. These are indicative figures, without bonuses or reductions, and would be higher if a higher base were chosen.
The already anticipated increase comes from the Royal Decree-Law 2/2023, which raises the MEI from 0.9% in 2026 to 1% in 2027. With the other rates unchanged, the total percentage rises from 31.5% to 31.6%. A self-employed individual with a base of €653.59 would pay €205.88 per month in 2026 and €206.53 in 2027, about 65 cents more. With a base of €1,928.10, the increase attributable to the MEI would be about €1.93 per month.
The zero contribution scheme in Andalusia, the regional aid that finances certain contributions already paid, had its call for 2024-2026, which ended on 30 September 2026 according to the Regional Government. Its continuation in 2027 will depend on the approval of a new call. New self-employed individuals who meet the requirements can apply for the flat rate.
Additionally, the General Treasury of the Social Security later reviews whether the chosen base corresponds to actual income, through regularisation by earnings. Until the final tables are published, the amounts for 2027 are provisional.
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