Starting April 1, 2025, the active retirementwhich allows self-employed workers to combine retirement pension with self-employment or employment, whether full-time or part-timewill introduce new requirements and amounts. These changes are included in the Royal Decree-Law 11/2024published in the Official State Gazette (BOE) on December 24, 2024.
On the one hand, the requirement to prove a complete contribution career is eliminated (like the 36 years and 6 months required until now) to access active retirement. In addition, new measures are introduced that allow the self-employed to opt for 100% of their pension through active retirement, as long as they delay access to retirement for at least five years from ordinary age or meet certain specific conditions, such as the hiring of employees.
On the other hand, the rule establishes new percentages to calculate the compatibility of the contributory retirement pension with work activity, which range from 45% to 100%depending on the years of delay in access.
During active retirement, self-employed workers will contribute for both temporary disability and professional contingencies, since they continue working and therefore may suffer sick leave or accidents related to their activity. Clarify that these contributions will not increase the amount of your pension.
Requirements to access active retirement from 2025
To access active retirement, it will be necessary to meet the legal ordinary retirement age, which in 2025 will be 66 years and 8 monthsunless they have been quoted at least 38 years and 6 months, in which case it will be 65 years. It should be remembered that this age will continue to increase until 2027, when the ordinary age will be set at 67 years, or 65 years for those who prove a minimum contribution of 38 years and 6 months.
On the other hand, it eliminates the prerequisite of having contributed for 35 years to access active retirement. Now it will only be necessary to have contributed enough to be entitled to a contributory pension, which is 15 years of contributions (generic deficiency) of which at least two must be within the last 15 years (specific deficiency).
The self-employed must remain registered in the Special Regime for Self-Employed Workers (RETA) and work for at least one year after reaching the legal retirement age to be able to benefit from active retirement.
New quotes
Starting in April next year, self-employed workers who take active retirement will enjoy a reduced contribution. This improvement means that They will only be required to contribute for two specific concepts: temporary disability and professional contingencies.
In the case of professional contingencies, the self-employed must pay an additional 9% for the solidarity fee (additional Social Security contribution that will be applied in Spain from 2025 on the part of salaries that exceed the maximum base
Besides. Self-employed people in active retirement must also pay a Additional 9% as solidarity fee. This amount, which was already applied previously, will not be considered to increase your future benefits.
Complement for reducing the gender gap
Self-employed retirees will be able to access the supplement to reduce the gender gap, which in 2025 will have an amount of 35.90 euros per month for each child and up to a maximum of four. These would be the amounts:
- 1 child: 35.90 euros per month and 502.6 euros per year.
- 2 children: 71.8 euros per month and 1,005.2 euros per year.
- 3 children: 107.7 euros per month and 1,507.8 euros per year.
- 4 children: 143.6 euros per month and 2,010.4 euros per year.
Now, what they will not be entitled to is the minimum supplement (amount to ensure that the pension reaches the minimum), even if it would correspond to them in an ordinary retirement.
How much will the self-employed earn in active retirement from next April?
Starting in April, the pensions received by the self-employed in active retirement will depend on how long they continue working after reaching the legal retirement age. These amounts are calculated according to the years of delay in accessing full retirement and whether or not they have employees under their care. The conditions are detailed below:
Self-employed without employees in their charge
- First year of delay: They will collect 45% of the pension.
- Second year: The percentage rises to 55%.
- Third year: They will receive 65%.
- Fourth year: Increases to 80%.
- From the fifth year: They will be able to receive 100% of the pension as long as they continue to combine it with their work activity.
In addition, an additional 5% per year is added during the first years, since to access active retirement it is necessary to remain working for one more year without receiving the full benefit. Therefore, in the first year they will actually receive 50%, in the second 60%, in the third 70%, in the fourth 85% and from the fifth year onwards, 100%.
Self-employed with employees in their charge
- Between the first and third years: They will receive 75% of the pension.
- Fourth year: The percentage increases to 80%.
- Fifth year: They will reach 100%.
To access this improvement, self-employed workers must meet one of these conditions:
- Have a permanent contract with a minimum seniority of 18 months in the business, regardless of the working hours.
- In the case of new hires, the contract must be permanent and the employee must not have had an employment relationship with the self-employed person during the two years prior to the start of active retirement.